Section 71 - Amendment of section 142. - Finance Act, 2023

..... the opinion that it is necessary so to do, he may, with the previous approval of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, direct the assessee to get either or both of the following, namely: (i) to get the accounts audited by an accountant, as defined in the Explanation below sub-section (2) of section 288, nominated by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in this behalf and to fu .....

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Section 71 - Amendment of section 142. - Finance Act, 2023

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..... rds, brackets, figure and letter audit or inventory valuation under sub-section (2A) (including the remuneration of the accountant or the cost accountant, as the case may be) shall be substituted; (ii) in the proviso, (I) for the words audit under , the words audit or inventory valuation under shall be substituted; (II) for the words and brackets such audit (including remuneration of the accountant) , the words and brackets such audit or inventory valuation (including the remuneration of the acc .....

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Section 71 - Amendment of section 142. - Finance Act, 2023

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