Procedure for purposes of determining expenses for audit or inventory valuation

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....persons referred to in section 515(3)(b); and (b) cost accountants, out of the persons referred to in section 268(13). (2) Where the Assessing Officer directs- (a) for audit under section 268(5)(i); or (b) for inventory valuation under section 268(5)(ii), the expenses of, and incidental to, audit or inventory valuation (including the remuneration of the accountant ....