Risk-based audit selection: Commissionerates to use jurisdictional categorisation and manpower-calibrated annual audit plans. Audit Commissionerates must adopt a risk-based selection approach and jurisdiction-specific categorisation of assessees into Large, Medium and Small; publish an Annual Plan by 31 May for the 1 July-30 June year calibrated to available manpower; follow prescribed team compositions and indicative audit durations per category; coordinate with the Directorate General of Audit for risk methodology, categorisation thresholds and periodic review; conduct theme-based coordinated audits as directed; coordinate audits of multi-locational units at zonal level; consider accreditation to defer audit periodicity; and apply special LTU audit norms.
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.
Risk-based audit selection: Commissionerates to use jurisdictional categorisation and manpower-calibrated annual audit plans.
Audit Commissionerates must adopt a risk-based selection approach and jurisdiction-specific categorisation of assessees into Large, Medium and Small; publish an Annual Plan by 31 May for the 1 July-30 June year calibrated to available manpower; follow prescribed team compositions and indicative audit durations per category; coordinate with the Directorate General of Audit for risk methodology, categorisation thresholds and periodic review; conduct theme-based coordinated audits as directed; coordinate audits of multi-locational units at zonal level; consider accreditation to defer audit periodicity; and apply special LTU audit norms.
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