Rule 79 - Audit in Special Economic Zones for Indirect Taxes - Special Economic Zones Rules, 2006

1 [Audit in Special Economic Zones for Indirect Taxes- 79. All the authorised operations under Special Economic Zones Act, 2005 and transactions relating thereto in Special Economic Zones and Units in the Special Economic Zones shall be audited by the Customs officers from a panel drawn by the Jurisdictional Development Commissioner in consultation with the Jurisdictional Chief Commissioner of Customs and Central Excise. ] **************** NOTES:- 1 . Inserted vide Notification No. G.S.R. 772(E) dated 05-08-2016 , w.e.f. 05-08-2016.