Commencement of audit determines the audit timeframe and is the later of records availability or audit start at the business. Commencement of audit is the later of two events: the date when the records/accounts called for by audit authorities are made available to them, or the actual institution of audit at the taxpayer's place of business.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of audit determines the audit timeframe and is the later of records availability or audit start at the business.
Commencement of audit is the later of two events: the date when the records/accounts called for by audit authorities are made available to them, or the actual institution of audit at the taxpayer's place of business.
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