Prior intimation for audits: taxable persons must receive advance notice before any audit to ensure procedural fairness. A prior intimation obligation applies: the taxable person must be informed in advance of the commencement of the audit, requiring the auditing authority ... Summary
Prior intimation for audits: taxable persons must receive advance notice before any audit to ensure procedural fairness.
A prior intimation obligation applies: the taxable person must be informed in advance of the commencement of the audit, requiring the auditing authority to notify the taxpayer ahead of inspection so they can prepare.
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