alleryStart learning →When audit finds tax short paid or ITC wrongly availed, action may be initiated under which sections?
ASections 73 or 74
BSections 59 or 60
CSections 61 or 62
DSections 67 or 69
Answer & Solution
Correct answer: A. Sections 73 or 74
Detection of short payment or wrong credit allows the officer to start demand proceedings under section 73 or 74.
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