Audit by tax authorities.

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Full Text of the Document

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....d. The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office. The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed. The audit under sub-section (1) shall be completed within a period of three months from the dat....