[Preparation of return by authorised representative.

12A. Every authorised representative of an assessee, being an authorised representative specified in clause (iii) or clause (iv) or clause (v) or clause (vi) or clause (vii) of sub-section (2) of section 288, who has prepared the return of income furnished by the assessee shall, either before making an appearance before the [Assessing Officer] having jurisdiction to assess that assessee, or immediately after making such appearance, furnish to that officer—

(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.]