Special audit directive: authority to require accountant audit with hearing safeguards, prescribed report, and regulated payment.

Special audit permits the Assessing Officer to direct an assessee to obtain an audit by an accountant where account complexity or revenue interests so require, subject to prior opportunity of being heard and prior approval of the Chief Commissioner or Commissioner; the accountant, nominated by the Chief Commissioner or Commissioner, must furnish a signed, verified report in prescribed form to the Assessing Officer and a copy to the assessee within the time allowed, with remuneration and expenses determined and paid by the Chief Commissioner or Commissioner under rules.

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