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    <description>Amendment enables the Assessing Officer, with prior approval of specified commissioners, to direct an assessee to obtain an audit of accounts by a nominated accountant or an inventory valuation by a nominated cost accountant where account complexity, volume, doubts about correctness, multiplicity of transactions or specialised business activity and the interests of revenue warrant it; reports must be in prescribed form, signed and verified by the nominated professional and the assessee must be given a reasonable opportunity of being heard.</description>
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