Selection of Files for Quality Assurance should ensure representative sampling across taxpayer sizes, sectors, and business types. Selection of files for Quality Assurance Review requires selecting a minimum of sixty files-twenty each from large, medium and small taxpayers-ensuring coverage across different sectors and commodities, varied business compositions (public and private companies, partnerships, LLPs, PSUs, JVs, sole proprietorships, NGOs, clubs), and a range of detection and recovery outcomes (high, low, nil) to support representativeness in QAR and Audit Performance Index assessments.
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.
Selection of Files for Quality Assurance should ensure representative sampling across taxpayer sizes, sectors, and business types.
Selection of files for Quality Assurance Review requires selecting a minimum of sixty files-twenty each from large, medium and small taxpayers-ensuring coverage across different sectors and commodities, varied business compositions (public and private companies, partnerships, LLPs, PSUs, JVs, sole proprietorships, NGOs, clubs), and a range of detection and recovery outcomes (high, low, nil) to support representativeness in QAR and Audit Performance Index assessments.
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