https://www.taxtmi.com/manuals?id=7801 Audit officers must record the auditee's replies in working papers and prepare a Draft Audit Report for internal administrative use; the DAR is placed before the audit plan sanctioning authority and, for matters exceeding prescribed thresholds, before a higher authority with a concise narration of dues. Findings must cite underlying circulars, notifications, or decisions of administrative and judicial bodies, and disputed points require further consultation before finalisation. en-us Mon, 17 Mar 2025 10:54:00 +0530 Mon, 17 Mar 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7801 Audit officers must record the auditee's replies in working papers and prepare a Draft Audit Report for internal administrative use; the DAR is placed before the audit plan sanctioning authority and, for matters exceeding prescribed thresholds, before a higher authority with a concise narration of dues. Findings must cite underlying circulars, notifications, or decisions of administrative and judicial bodies, and disputed points require further consultation before finalisation. Manuals GST Mon, 17 Mar 2025 10:54:00 +0530 https://www.taxtmi.com/manuals?id=7801