Audit report filing in prescribed form governs revised reporting where post-filing payments require recalculation of disallowance. Audit report required under section 63 must be furnished in the prescribed parts of Form No. 26 depending on whether the person carrying on business or profession is already subject to audit under another law. The particulars required under section 63 are to be furnished in Parts C and D of the form. The report may be revised by obtaining a revised audit report from an accountant where a post-filing payment requires recalculation of disallowance under section 35 or section 37, and the revised report must be furnished before the end of the relevant financial year succeeding the tax year concerned.