To view the report of the Payroll Payment Vouchers which are marked as Internal Observation,
Go to Gateway of Tally > Audit & Compliance > 44AB Audit
Highlight the numbers in the Internal Observation - Pending column of Bonus, PF, ESI Recoveries and press Enter
Press Enter on the Internal Observation column from Payroll Internal Observation Summary screen
This report and all button options are similar to the Payroll Payment Vouchers (Altered after Audit).