We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Audit by tax authorities: statutory rules set notice, verification powers, time limits and referral for assessment action. Audit by tax authorities empowers the Commissioner or an authorised officer to audit any registered person in prescribed manner, at business premises or office, after giving notice not less than fifteen working days. Audits must be completed within three months, subject to a written extension up to six months; commencement is tied to availability of records or institution of audit. Officers may verify books, require information and assistance. After audit the proper officer must notify findings, rights, obligations and reasons within thirty days, and detection of tax discrepancies may trigger statutory assessment action.
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>Audit by tax authorities: statutory rules set notice, verification powers, time limits and referral for assessment action.</h1> Audit by tax authorities empowers the Commissioner or an authorised officer to audit any registered person in prescribed manner, at business premises or office, after giving notice not less than fifteen working days. Audits must be completed within three months, subject to a written extension up to six months; commencement is tied to availability of records or institution of audit. Officers may verify books, require information and assistance. After audit the proper officer must notify findings, rights, obligations and reasons within thirty days, and detection of tax discrepancies may trigger statutory assessment action.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
