Audit access to records: field formations must promptly provide custody records and secure taxpayer documents for statutory audit teams. 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.
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.
Audit access to records: field formations must promptly provide custody records and secure taxpayer documents for statutory audit teams.
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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