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Audit

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....section 12 of the Act shall be a financial year or part thereof or multiples thereof. (2) Where it is decided to undertake the audit of a registered person, the proper officer shall inform such perso....

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....d and the returns and declarations furnished under the provisions of the Act and the rules made thereunder, and other relevant issues and record the observations in his audit notes. (4) The proper of....

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Audit