Inventory Valuation Report: Cost Accountant must apply ICDS valuation, disclose item-level schedules and explain variations for tax computation. Form No. 6D requires a Cost Accountant nominated under section 142(2A) to examine books and inventory records, state opening and closing inventory values, apply ICDS II valuation principles where applicable (using Cost of Production/Purchase Value and Net Realisable Value and selecting the lower), provide detailed item-level quantitative and value schedules for inventory categories, explain and quantify variations from Form 3CD or audited accounts, justify any changes in methods or adjustments, and annex particulars requested by the Assessing Officer, with signature, membership number and UDIN.