https://www.taxtmi.com/acts?id=32568 Insertion of a proviso to section 35(5) excludes departments of the Central Government, State Governments and local authorities from that sub section where their books of account are subject to audit by the Comptroller and Auditor General of India or by an auditor appointed under law to audit local authorities, thereby creating an audit based exemption from the sub section's application. en-us Fri, 31 Aug 2018 11:54:55 +0530 Fri, 31 Aug 2018 11:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32568 Insertion of a proviso to section 35(5) excludes departments of the Central Government, State Governments and local authorities from that sub section where their books of account are subject to audit by the Comptroller and Auditor General of India or by an auditor appointed under law to audit local authorities, thereby creating an audit based exemption from the sub section's application. Act-Rules F. Acts / Amendment Acts Fri, 31 Aug 2018 11:54:55 +0530 https://www.taxtmi.com/acts?id=32568