Seeking information

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..... o audit, starting with seeking information from the auditee, audit planning and preparation, including Desk Review, and formulation of Audit Plan. 4.1 Seeking information: Maintaining a Master File .....

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..... TR 9 & GSTR 9C and Balance Sheet, if available. An updated Master File will minimise the information that the audit officer seeks from the taxpayer, increasing the ease of audit for auditor and taxpa .....

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