https://www.taxtmi.com/acts?id=23210 Authorises tax authorities to audit taxable persons at business premises or offices with prescribed procedures and prior notice; defines commencement of audit and allows a single written extension by the Commissioner. Authorised officers may verify records, require information and assistance; upon conclusion the proper officer must notify findings, reasons and taxpayer rights. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed input tax credit may lead to initiation of assessment or other enforcement action. en-us Mon, 28 Nov 2016 11:40:35 +0530 Mon, 28 Nov 2016 17:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23210 Authorises tax authorities to audit taxable persons at business premises or offices with prescribed procedures and prior notice; defines commencement of audit and allows a single written extension by the Commissioner. Authorised officers may verify records, require information and assistance; upon conclusion the proper officer must notify findings, reasons and taxpayer rights. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed input tax credit may lead to initiation of assessment or other enforcement action. Act-Rules Bills Mon, 28 Nov 2016 11:40:35 +0530 https://www.taxtmi.com/acts?id=23210