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    <title>Procedure to be followed by Special Auditor for conducting Special Audit under Section 58A of the DVAT Act, 2004</title>
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    <description>The Special Auditor must identify the dealer by name and TIN and audit period, jointly procure documents with the Assistant Commissioner, escalate classification or taxability queries to the Addl. Commissioner (Zone) and Addl. Commissioner (Audit) for clarification, and communicate by email with copies to zonal and audit officers. The auditor shall inspect branches as needed, brief supervisory officers on significant detections, submit a detailed Form AR-1 audit report covering departmental risk parameters in three copies to designated commissioners, comply with departmental billing rules, and provide presentations or assistance during assessment proceedings.</description>
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