Audit report format for non-resident royalty income must be furnished in Form No. 3CE under the rules. The audit report required under sub-section (2) of section 44DA for the accounts of a non-resident, other than a company, or a foreign company must be furnished in Form No. 3CE. The rule specifies the reporting format for audit compliance in cases involving income by way of royalties and similar receipts in the case of non-residents.