Coordinated audit of multi-location taxpayers ensures simultaneous verification, consolidated audit planning, shared information exchange, and centralised review across jurisdictions. Coordinated audit of Multi Location Units and Multi Location Service Providers requires identification via PAN-linked registrations, selection based on revenue-risk or random criteria, and designation of a nodal Zonal ADG where units span zones. Procedures mandate simultaneous desk reviews, exchange of electronic master-file information, submission of draft audit plans and working papers to the coordinating ADG, consolidated scrutiny of head office financials, and jurisdictional verification at registered premises only where registration under the relevant law exists.