Royalty and fees for technical services audit report requires accountant certification, connected income details, and annexure disclosures. Audit Report in Form No. 24 is used for computation of royalty and fees for technical services in the case of a non-resident individual or foreign company having a permanent establishment or fixed place of profession in India. An accountant examines the accounts and records, certifies that the relevant right, property or contract is effectively connected with the Indian permanent establishment, and states the amount of such income for the tax year. The annexure calls for particulars of the assessee, the payer, books of account, accounting method, agreement details, intangible property, expenditure, head office allocations, and reimbursements.