https://www.taxtmi.com/acts?id=37268 Section 47 establishes a rebuttable presumption of accuracy for balance sheets and profit and loss accounts of non bank corporations or companies when duly audited by the Comptroller and Auditor General or qualified company auditors; authorities, appellate authorities, Tribunals or designated arbitrators may accept those statements as accurate without further proof but may investigate if satisfied they are not accurate. Trade Unions or employees may seek clarification of any item, and the decision maker can order the company to furnish such clarification within a specified time. en-us Thu, 25 Jul 2019 17:18:12 +0530 Thu, 08 Jan 2026 10:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37268 Section 47 establishes a rebuttable presumption of accuracy for balance sheets and profit and loss accounts of non bank corporations or companies when duly audited by the Comptroller and Auditor General or qualified company auditors; authorities, appellate authorities, Tribunals or designated arbitrators may accept those statements as accurate without further proof but may investigate if satisfied they are not accurate. Trade Unions or employees may seek clarification of any item, and the decision maker can order the company to furnish such clarification within a specified time. Act-Rules Labour laws Thu, 25 Jul 2019 17:18:12 +0530 https://www.taxtmi.com/acts?id=37268