Special audit enables intensified statutory scrutiny where cases are complex or involve high revenue stakes. A special audit may be ordered when scrutiny, investigation or related processes disclose case complexity or that a substantial revenue stake is involved, ... Summary
Special audit enables intensified statutory scrutiny where cases are complex or involve high revenue stakes.
A special audit may be ordered when scrutiny, investigation or related processes disclose case complexity or that a substantial revenue stake is involved, empowering tax authorities under the GST statutory audit power to conduct intensified audits limited to such situations.
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