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    <description>The Commissioner extends the time for completion of audits under the proviso to sub-section (4) of section 65 for the period from 1 April 2021 to 31 March 2022 (or part thereof), acknowledging delays due to auditees&#039; requests for production of books of accounts, and directs completion by 22 August 2025 or three months from actual commencement, whichever is later, with immediate effect.</description>
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      <description>The Commissioner extends the time for completion of audits under the proviso to sub-section (4) of section 65 for the period from 1 April 2021 to 31 March 2022 (or part thereof), acknowledging delays due to auditees&#039; requests for production of books of accounts, and directs completion by 22 August 2025 or three months from actual commencement, whichever is later, with immediate effect.</description>
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