16. See rule 12A. Particulars to be furnished by authorised representative who has prepared the assessee’s return, are as follows :

  (a)   particulars of accounts, statements or other documents supplied to him by the assessee for the preparation of the return of income; and

  (b)   where the authorised representative has for the purpose of preparation of the return of income carried out any examination of such accounts, statements or documents, a report on the scope and results of such examination.

        See rule 54 and Form No. 39 for application for registration as authorised income-tax practitioner and rule 55 and Form No. 40 for Form of Certificate by Commissioner for registration of authorised representative.