Special audit: authorities may require a nominated chartered or cost accountant to examine records and report for revenue scrutiny.

Special audit allows an Assistant Commissioner, with the Commissioner's prior approval, to direct a registered person to have records audited by a chartered or cost accountant nominated by the Commissioner where declared value or input tax credit appears incorrect; the nominated auditor must submit a signed report within the prescribed period, the taxpayer has a right to be heard before audit material is used against them, and the Commissioner determines and pays audit expenses.

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