Prior intimation for audit required: taxable person must be notified at least 15 working days beforehand. Prior intimation is required before conducting a tax audit: the taxable person must be informed at least 15 working days prior to the conduct of the audit, creating a procedural obligation to notify the person subject to review.
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Provisions expressly mentioned in the judgment/order text.
Prior intimation for audit required: taxable person must be notified at least 15 working days beforehand.
Prior intimation is required before conducting a tax audit: the taxable person must be informed at least 15 working days prior to the conduct of the audit, creating a procedural obligation to notify the person subject to review.
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