Draft Audit Report procedure requires internal approval and higher authority referral where significant tax dues are identified. Audit officers must record the auditee's replies in working papers and prepare a Draft Audit Report for internal administrative use; the DAR is placed before the audit plan sanctioning authority and, for matters exceeding prescribed thresholds, before a higher authority with a concise narration of dues. Findings must cite underlying circulars, notifications, or decisions of administrative and judicial bodies, and disputed points require further consultation before finalisation.
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Provisions expressly mentioned in the judgment/order text.
Draft Audit Report procedure requires internal approval and higher authority referral where significant tax dues are identified.
Audit officers must record the auditee's replies in working papers and prepare a Draft Audit Report for internal administrative use; the DAR is placed before the audit plan sanctioning authority and, for matters exceeding prescribed thresholds, before a higher authority with a concise narration of dues. Findings must cite underlying circulars, notifications, or decisions of administrative and judicial bodies, and disputed points require further consultation before finalisation.
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