Right to be heard before a tax audit direction; audit expenses determined by Commissioner and paid by Central Government. Assessing Officers shall not direct an assessee to obtain an accounts audit under section 142(2A) unless the assessee has been given a reasonable opportunity of being heard; for audit directions issued on or after 1 June 2007, the Chief Commissioner or Commissioner shall determine audit expenses and incidental costs, including accountant remuneration, in accordance with prescribed guidelines, and those expenses shall be paid by the Central Government.