Accounts to be audited in certain cases

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....er, form and period as may be notified by the Commissioner.]      -------------------------------- Notes:- 1. Substituted vide Notification No.F.14(6)/LA-2012/cons2law/61, Dated 15.06.2012, w.e.f. 18.06.2012. before it was read as:- "If, in respect of any particular year, the gross turnover of a dealer exceeds forty lakh rupees or such other amount as may be prescribe....

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....is section if such dealer gets his accounts audited under the said section 44AB of the Income Tax Act 1961 (43 of 1961) and the rules framed thereunder and furnishes to the Commissioner a true copy of the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed under section 44AB of the Income Tax Act, 1961 (43 ....