Special audit powers urged for film producers and artists to enforce proper accounts and safeguard revenue. Use of compulsory special audit powers under 142(2A) is reiterated for established film producers and artists whose accounts require intensive investigation; persons obliged to keep accounts under 44A may present complex facts warranting investigative audit to protect revenue. Assessing Officers are directed to increase referrals for special audit and to circulate this instruction to subordinate officers.
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.
Special audit powers urged for film producers and artists to enforce proper accounts and safeguard revenue.
Use of compulsory special audit powers under 142(2A) is reiterated for established film producers and artists whose accounts require intensive investigation; persons obliged to keep accounts under 44A may present complex facts warranting investigative audit to protect revenue. Assessing Officers are directed to increase referrals for special audit and to circulate this instruction to subordinate officers.
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