Audit report requirements: prescribed report forms and a mandatory schedule of particulars standardise audit filings. Prescribes that taxpayers already audited under any other law must furnish their audit report in Form No. 3CA, other taxpayers carrying on business or profession must furnish it in Form No. 3CB, and that the particulars required under the audit obligation must be furnished in Form No. 3CD; also substitutes these forms in the rules' appendix to standardise report format and particulars.