Preparation of audit schedule

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.... the course of the year (period from 1st April to 31st March of the next year) and the probable month in which the Audit officers would visit the units for verification of records. The Audit coverage (i.e. number of units selected for Audit in a year) may be calibrated with the manpower availability in a Commissionerate. The working strength of officers in Audit Commissionerate would be taken as t....

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....ence in detection of non- compliance and recovery of Tax through audits, it is suggested that Audit Groups may be deployed to cover large, medium and small units as discussed in Staffing Norms in para 3.6 above. While deploying officers due care should be taken, so that the staff is proportionately allocated to attend the audit work related to registered persons dealing with supply of goods and th....

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....son. The categorization of Registered Taxpayers would be done by the Directorate General of Audit. The methodology for categorization alongwith threshold limits would be communicated to the Audit Commissionerates by Directorate General of Audit during the month of January/February. iv. The scheduling can be reviewed half yearly for necessary adjustments, if any. The Directorate General of Audit ....