Selection of cases for audit u/s 142(2A).

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.... 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 referred for compulsory audit under this section. Even in these ....