Record and Audit Access: assessees must furnish statutory records and cost and income tax audit reports to authorised auditors on demand. The amendment to rule 5A(2) requires every assessee to, on demand, make available the records maintained under rule 5(2), cost audit reports under section 148 of the Companies Act, 2013, and income tax audit reports under section 44AB of the Income tax Act, 1961, to authorised officers, audit parties, or nominated cost accountants/chartered accountants for scrutiny, within the time limit specified by the requesting party.