Audit and inventory valuation under section 142(2A): prescribed forms, nominated panels, time-sheet billing and valuation templates. Amendments replace rules 14A and 14B to mandate Form No. 6B for audit reports and insert Form No. 6D for inventory valuation reports under section 142(2A). Chief Commissioners must maintain panels of nominated accountants and cost accountants; Assessing Officers must specify the reporting period in hours; accountants/cost accountants must maintain time-sheets and submit them with bills; and Chief Commissioners/Commissioners must ensure billed hours are commensurate with report scope. Form No. 6D prescribes detailed entity- and item-level disclosure, valuation methods, reconciliations with audited figures or Form No. 3CD, and justification for any variations.