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of <h1>Commissioner-approved officer can order special audit by nominated chartered or cost accountant; report due within 90 days</h1> An officer not below the rank of Assistant Commissioner, with Commissioner's prior approval, may direct a registered person to have records audited by a Commissioner-nominated chartered or cost accountant if value declaration or input credit appears incorrect or complex. The nominated auditor must file a signed report within 90 days, extendable once for 90 days for sufficient cause. This power applies even if other audits exist. The registered person must be heard before material from the special audit is used against them. Audit costs and remuneration are fixed and paid by the Commissioner. Detection of tax discrepancies may trigger recovery or penalty proceedings.
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