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    <title>FURNISHING OF AUDIT REPORT UNDER SECTION 49</title>
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    <description>Whether a Delhi depot must obtain an audit under Section 49 of the DVAT Act and whether the Section 44AB income-tax audit report must be submitted to VAT authorities; the reply states the DVAT-era requirement for audited accounts has been removed and there is no obligation to file the Section 44AB report with DVAT authorities for the depot.</description>
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      <description>Whether a Delhi depot must obtain an audit under Section 49 of the DVAT Act and whether the Section 44AB income-tax audit report must be submitted to VAT authorities; the reply states the DVAT-era requirement for audited accounts has been removed and there is no obligation to file the Section 44AB report with DVAT authorities for the depot.</description>
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