Auditee to preserve and make available relevant documents

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..... erve and on request by the proper officer make available in a timely manner, for the purposes of audit, true and correct information, records including electronic records, documents or accounts mainta .....

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..... e or obstruct the proper officer or his team of officers in discharge of their official duty. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management Indi .....

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