Audit notice and record verification requirements govern audits of registered persons under the cess rules. Audit under the Health Security Se National Security Cess Rules, 2026 may cover a financial year, part of a financial year, or multiple financial years. When audit of a registered person is proposed, the proper officer must give notice at least fifteen days in advance. The authorised officer must examine the prescribed records and books of account, verify supporting documents and returns, and record observations in audit notes.
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 notice and record verification requirements govern audits of registered persons under the cess rules.
Audit under the Health Security Se National Security Cess Rules, 2026 may cover a financial year, part of a financial year, or multiple financial years. When audit of a registered person is proposed, the proper officer must give notice at least fifteen days in advance. The authorised officer must examine the prescribed records and books of account, verify supporting documents and returns, and record observations in audit notes.
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