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          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.

          <h1>Prior intimation for audit required: taxable person must be notified at least 15 working days beforehand.</h1> 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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