https://www.taxtmi.com/circulars?id=10505 Enforce section 44AB by verifying audit-report obligations at processing, initiating section 271B penalties for delays or failures, and examining each audit report at section 143(1)(a) processing and at completion under section 143(3) to identify adjustments or additions to income. Report incomplete or non-committal audit reports to the CIT for possible professional negligence and disciplinary action under section 288, maintain a register linking separately filed audit reports to returns, and undertake supervisory reviews to ensure proper utilisation of audit information. en-us Thu, 28 Jan 1999 00:00:00 +0530 Tue, 14 Jun 2011 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10505 Enforce section 44AB by verifying audit-report obligations at processing, initiating section 271B penalties for delays or failures, and examining each audit report at section 143(1)(a) processing and at completion under section 143(3) to identify adjustments or additions to income. Report incomplete or non-committal audit reports to the CIT for possible professional negligence and disciplinary action under section 288, maintain a register linking separately filed audit reports to returns, and undertake supervisory reviews to ensure proper utilisation of audit information. Circulars Income Tax Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10505