Permanent establishment audit report requires auditor certification that royalty and technical service income is connected to the PE. Audit under section 44DA requires an eligible auditor to examine accounts of the non-resident's permanent establishment or fixed place of profession in India, obtain necessary information and certify that rights, property or contracts giving rise to royalty and fees for technical services are effectively connected with that establishment and state the amount of such income; the annexure requires identification, books and accounting method, agreement details, payer and payment terms, activities and connection to the establishment, allocation of head office expenditures, and reimbursements.