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    <description>Special-audit empanelment under section 66 of the Tamil Nadu Goods and Services Tax Act, 2017 places selected Chartered Accountants, Chartered Accountant firms, Cost Accountants and Cost Accountant firms on a panel to conduct special audits of GST-registered persons. Empanelment creates no right to taxpayer allocation, permits removal for false or misrepresented application particulars, and remains valid for three years from notification of the panel.</description>
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