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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income Tax Department Enhances Audit Structure: New Roles, Procedures, and Staff to Improve Revenue and Internal Audits.</h1> The circular from December 12, 1972, outlines enhancements in the Income Tax Department's audit organization to improve handling of revenue and internal audits. It emphasizes the role of Charge Commissioners in prioritizing audit responsibilities and introduces a Deputy Director to focus on audit coordination. Additional staff is allocated to improve follow-up on revenue audit objections. The document prescribes specific procedures for maintaining records of audit objections and handling draft paras, stressing promptness and accuracy. It also reassigns internal audit duties to new Internal Audit Officers, leaving Chief Auditors to focus on revenue audits.