Audit by Department- Special Audit {Sec 66} :
• Due to the nature of business or complexity involved; tax authorities is of the opinion that
• Value has not been correctly declared or
• Credit availed is not within the normal limits
• Conduct of audit by CA or CWA as nominated by Commissioner
• Shall submit a report within 90 days.
• Opportunity of being heard to be given
• Initiate recovery for non-payment or short payment or erroneous refund