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<h1>Tax Audit Performance Index Framework Reveals Comprehensive Scoring Method for Evaluating Audit Efficiency and Effectiveness</h1> The manual provides a detailed methodology for determining the Audit Performance Index (API) for tax audit commissionerates. It outlines a comprehensive scoring system across nine parameters, including taxpayer audit ratios, man-days utilization, detection and recovery per audit, and para closure rates. The scoring uses a percentile system from 0-10 or 0-20 for each parameter, with final rankings determined by aggregate scores and specific tiebreaker criteria when scores are equal.