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        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.

        <h1>Audit access to records: field formations must promptly provide custody records and secure taxpayer documents for statutory audit teams.</h1> Field formations must promptly provide records and information in their custody or required to be maintained by them to the national audit authority conducting statutory audits; where documents reside with taxpayers, jurisdictional officers should request and follow up with taxpayers to procure and submit the records without delay.

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