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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 time extension under section 65 proviso: completion period extended until specified deadline or three months from commencement.</h1> The Commissioner extends the time for completion of audits under the proviso to sub-section (4) of section 65 for the period from 1 April 2021 to 31 March 2022 (or part thereof), acknowledging delays due to auditees' requests for production of books of accounts, and directs completion by 22 August 2025 or three months from actual commencement, whichever is later, with immediate effect.

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