Tax audit compliance: linking audit reports to returns enables targeted assessments and initiation of penalties for non filing or late filing. Assessing Officers must identify returns defective for non compliance with the tax audit obligation under section 44AB, mark returns lacking timely audit reports, link separately filed audit reports to returns, examine reports for credible information to select cases for assessment under section 143(3), and maintain a Control Register to track audit mandated cases, late or non filings, and penalty proceedings under section 271B, with quarterly reporting in Annexure B and supervisory monitoring of compliance.