Special audit powers can compel registered persons to get records examined, triggering assessment actions if discrepancies found.

An Assistant Commissioner, with the Commissioner's approval, may require a registered person to have records audited by a Commissioner nominated chartered or cost accountant where value declarations or input tax credit appear irregular; the auditor must deliver a signed report within ninety days (extendable once), the provision overrides other audits, the taxpayer receives an opportunity to be heard before material is used in proceedings, the Commissioner determines and pays audit expenses, and detection of tax shortfall or improper input tax credit may lead to assessment or recovery action.

---

---

---