Special audit: Assessing Officer may require a nominated accountant's report with approval, time-limited filing and payment rules.

Assessing Officers may direct a special audit where accounts' nature or complexity and revenue interests require it, subject to a reasonable opportunity of being heard and prior approval of the Chief Commissioner or Commissioner; the nominated accountant must deliver a signed, prescribed-form report to the Assessing Officer and the assessee within the time allowed (subject to permitted extension and an overall aggregate limit), and remuneration and expenses are payable by the Chief Commissioner or Commissioner under prescribed guidelines.

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