We are in the process of representing the matter to CBDT for the Notification of Tax Audit to the Cost Accountant, since the amendment power of Section 288 has been delegated to CBDT vide the Finance Act, 2020. Also, the “Cost Accountant” is included in the Income Tax Act, 1961 under Section 142 and 153 for Inventory Valuation (Stock Audit) vide Finance Act, 2023.