Audit and inventory valuation reports must be filed in prescribed forms under the income-tax rules. Prescribes the forms to be used for reports required under section 268(5) of the Income-tax Rules. The report of audit of an assessee's accounts required under section 268(5)(i) must be furnished in Form No. 100. The report of inventory valuation required under section 268(5)(ii) must be furnished in Form No. 101.