https://www.taxtmi.com/circulars?id=9093 Selection for special audit under section 142(2A) is limited to cases with specific indicia requiring independent probe. For companies this includes misfeasance or breach by officers, search and seizure or FX probes, foreign collaboration, foreign principals with Head Office deductions, substantial import/export activity, allegations of substantial evasion, or other information justifying audit; referrals should be selective, cover related assessment years where appropriate, and state reasons when submitted for CIT approval. en-us Tue, 12 Jul 1977 00:00:00 +0530 Thu, 02 Jun 2011 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9093 Selection for special audit under section 142(2A) is limited to cases with specific indicia requiring independent probe. For companies this includes misfeasance or breach by officers, search and seizure or FX probes, foreign collaboration, foreign principals with Head Office deductions, substantial import/export activity, allegations of substantial evasion, or other information justifying audit; referrals should be selective, cover related assessment years where appropriate, and state reasons when submitted for CIT approval. Circulars Income Tax Tue, 12 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9093