Tax audit reporting expands required particulars under section 44AB, adding MSMED interest disclosures, transaction codes, and buyback details. Amendments to Form 3CD under section 44AB require new disclosures including a row for expenditure to settle proceedings under notified contravention laws; detailed MSMED-related reporting of inadmissible interest and amounts payable under the MSMED Act with paid/unpaid breakdowns; revised wording in clause (26); omission of clauses (28) and (29); transaction-level reporting with prescribed codes for nature of receipts/payments; and a new buyback disclosure requiring amounts received and cost of acquisition.