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of <h1>New Audit Commissionerates Structure: 23 Excise & 4 Service Tax Zones Established; Integrated Audits & Training Emphasized.</h1> The circular outlines the structure, administrative setup, and functions of Audit Commissionerates following a cadre review, establishing 23 Central Excise Zones and 4 Service Tax Zones. Each zone will have one or more Audit Commissionerates covering 3 to 5 Executive Commissionerates. The guidelines detail the location, organizational structure, and staffing norms for Audit Commissionerates, including the establishment of headquarters and Circles. Functions include conducting audits, issuing show cause notices, and coordinating with Executive Commissionerates. The document emphasizes integrated audits for multiple taxes, risk-based audit norms, specialized training for officers, and a transfer policy to build auditing capacity.
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