alleryStart learning →Whose audit observation can lead to revision under Section 108(1)?
ASecurities and Exchange Board
BGoods and Services Tax Council
CReserve Bank of India
DComptroller and Auditor General
Answer & Solution
Correct answer: D. Comptroller and Auditor General
Section 108(1) allows revision in consequence of an observation by the Comptroller and Auditor General of India.
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