https://www.taxtmi.com/circulars?id=4890 Assessing officers must critically examine tax audit reports and related records in scrutiny assessments, requisitioning reports where absent, and perform documented test checks of transactions referenced in Form 3CD certificates rather than accepting such certificates at face value. Where violations or factual misrepresentations by assessees or reporting accountants are found, appropriate follow-up action and applicable penal or professional sanctions should be pursued and recorded to ensure audit certification fulfils its verification function. en-us Thu, 31 Jul 2008 00:00:00 +0530 Mon, 04 Aug 2008 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4890 Assessing officers must critically examine tax audit reports and related records in scrutiny assessments, requisitioning reports where absent, and perform documented test checks of transactions referenced in Form 3CD certificates rather than accepting such certificates at face value. Where violations or factual misrepresentations by assessees or reporting accountants are found, appropriate follow-up action and applicable penal or professional sanctions should be pursued and recorded to ensure audit certification fulfils its verification function. Circulars Income Tax Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4890