Who may conduct the tax audit of a business under section 63 of the Income-tax Act, 2025?

Section 63 of the Income-tax Act, 2025 requires the audit to be done by an accountant, which section 2(1) defines by reference to section 515(3)(b): a chartered accountant under the Chartered Accountants Act, 1949 holding a valid certificate of practice, excluding persons such as the assessee's employees and relatives. A cost accountant may value inventory in a special audit under section 268(5), and an advocate may represent the assessee, but neither can conduct the section 63 audit.