https://www.taxtmi.com/manuals?id=2335 A system of regular inspections is mandated for ICDs/CFSs/AFSs: the jurisdictional Commissioner must prepare an annual inspection action plan requiring at least yearly inspections by an officer not in charge of the facility; inspection reports must be submitted in the prescribed proforma and remedial or penal action taken where deficiencies are found. Initial inspections for previously unaudited facilities must cover the last five years or since commencement, and the Directorate General of Performance Management will review inspection records during its field inspections. en-us Sun, 05 Mar 2023 13:54:00 +0530 Tue, 07 Mar 2023 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2335 A system of regular inspections is mandated for ICDs/CFSs/AFSs: the jurisdictional Commissioner must prepare an annual inspection action plan requiring at least yearly inspections by an officer not in charge of the facility; inspection reports must be submitted in the prescribed proforma and remedial or penal action taken where deficiencies are found. Initial inspections for previously unaudited facilities must cover the last five years or since commencement, and the Directorate General of Performance Management will review inspection records during its field inspections. Manuals Customs Sun, 05 Mar 2023 13:54:00 +0530 https://www.taxtmi.com/manuals?id=2335