Special audit fees under Section 58A set by turnover slabs; conveyance capped and TA/DA not payable, billing procedure mandated. Fees for CA/CA firms conducting special audits under Section 58A of the DVAT Act are set by turnover slabs, with service tax additionally payable. Local conveyance is reimbursed when the auditor's Delhi office is more than eight kilometres from the auditee, capped at ten percent of the audit fee. TA/DA is not payable for visits outside Delhi. Auditors must submit bills to the Zonal Additional/Joint Commissioner for verification and onward submission to the Additional Commissioner, Special Audit.
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Provisions expressly mentioned in the judgment/order text.
Special audit fees under Section 58A set by turnover slabs; conveyance capped and TA/DA not payable, billing procedure mandated.
Fees for CA/CA firms conducting special audits under Section 58A of the DVAT Act are set by turnover slabs, with service tax additionally payable. Local conveyance is reimbursed when the auditor's Delhi office is more than eight kilometres from the auditee, capped at ten percent of the audit fee. TA/DA is not payable for visits outside Delhi. Auditors must submit bills to the Zonal Additional/Joint Commissioner for verification and onward submission to the Additional Commissioner, Special Audit.
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