Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Audit Manual Details Procedures for Taxpayer Compliance Under Central Excise Act, 1944, and Finance Act, 1994</h1> The audit manual outlines the principles and procedures for auditing taxpayers under the Central Excise and Service Tax framework. The audit aims to assess compliance based on the Central Excise Act, 1944, and the Finance Act, 1994. Audits should be systematic, focusing on risk areas and material discrepancies. Integrated audits cover multiple taxes, and audits should span up to five years retrospectively. The audit process includes preparation, selection, document collection, desk review, audit plan formulation, verification, reporting, and follow-up actions. The duration varies based on taxpayer size, with provisions for extension or reduction as needed.