Section 24(3)(iii) in The Central Excise Rules, 2017
(iii)the income-tax audit report, if any, under section 44 AB of the Income-tax Act, 1961 (43 of 1961), for the scrutiny of the officer or the audit party or the cost accountant or chartered accountant, within the time limit specified by the said officer or the audit party or the cost accountant or chartered accountant, as the case may be.