Audit and inventory valuation costs capped per hour with mandatory panel appointment and time-sheet oversight to ensure billing proportionality. Guidelines require maintenance of a panel of accountants and cost accountants for audits and inventory valuations under section 142(2A); where such work is directed the Assessing Officer specifies the number of hours, remuneration and incidental expenses must fall within a prescribed hourly band, the appointed professional must maintain and submit a time-sheet with the bill, and the Chief Commissioner or Commissioner must ensure billed hours are commensurate with the size and quality of the report.