alleryStart learning →What is the lowest rank of officer who may direct a special audit?
ADeputy Commissioner
BTax Superintendent
CJoint Commissioner
DAssistant Commissioner
Answer & Solution
Correct answer: D. Assistant Commissioner
An officer not below the rank of Assistant Commissioner can direct special audit with the Commissioner's prior approval.
Keep practising Assessment, Audit, Inspection, Search, Seizure and Arrest
Browse all Assessment, Audit, Inspection, Search, Seizure and Arrest questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
Which section of the CGST Act covers audit by tax authorities?Which section of the CGST Act covers scrutiny of returns?Which section of the CGST Act provides for special audit?A cost audit report under which Companies Act section must be made available on demand?Which income-tax report must be produced on demand?Which record must be made available on demand at premises?Authorising access to a registered person's business place needs an officer of what minimuA section 70 inquiry is a judicial proceeding under which sections?