Audit by tax authorities sets procedural framework for conducting taxpayer audits, notice requirements, officer powers and post-audit action. Audit by tax authorities empowers the Commissioner or authorised officers to audit registered persons in prescribed manner and locations, with prior notice and a defined completion period subject to written extension. The statute defines commencement of audit by availability of records or start of field audit. Officers may demand access to books, documents and information and require assistance. On conclusion, the proper officer must notify the audited person of findings, reasons and consequences within a specified timeframe. Detection of unpaid tax, erroneous refunds or incorrect input tax credit permits initiation of post-audit recovery or adjudication proceedings.
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.
Audit by tax authorities sets procedural framework for conducting taxpayer audits, notice requirements, officer powers and post-audit action.
Audit by tax authorities empowers the Commissioner or authorised officers to audit registered persons in prescribed manner and locations, with prior notice and a defined completion period subject to written extension. The statute defines commencement of audit by availability of records or start of field audit. Officers may demand access to books, documents and information and require assistance. On conclusion, the proper officer must notify the audited person of findings, reasons and consequences within a specified timeframe. Detection of unpaid tax, erroneous refunds or incorrect input tax credit permits initiation of post-audit recovery or adjudication proceedings.
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