Tax audit compliance: audit report must be filed electronically by the accountant and approved by the taxpayer. Persons subject to tax-audit provisions must obtain a chartered accountant's audit report and have it filed electronically by the accountant, after which the taxpayer must approve the report through the official e-filing portal; the report must be obtained and filed by the 30th of September of the relevant assessment year.
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Provisions expressly mentioned in the judgment/order text.
Tax audit compliance: audit report must be filed electronically by the accountant and approved by the taxpayer.
Persons subject to tax-audit provisions must obtain a chartered accountant's audit report and have it filed electronically by the accountant, after which the taxpayer must approve the report through the official e-filing portal; the report must be obtained and filed by the 30th of September of the relevant assessment year.
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