Assessing Officer audit powers expanded to include account volume, correctness doubts, transaction multiplicity and specialised activity. The amendment broadens the grounds on which an Assessing Officer, in the interests of revenue and with prior approval of the Chief Commissioner or Commissioner, may direct an assessee to obtain an audit of accounts, by adding consideration of the nature and complexity of accounts, volume of accounts, doubts about correctness, multiplicity of transactions and specialised business activity as specific factors.