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Selection of cases for audit u/s 142(2A).
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....ence is invited to boards letter no. 246/66/76-A & PAC.II dated 23rd July 1977 by which criteria for preparation of panel of chartered accountants was laid down to enable the officers to refer expeditiously cases requiring audit u/s.142(2A). 2. The board had occasion to review the working of provisions of section 142(2A) and it was found that during the last three years only 16 cases were refer....
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