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Special audit u/s 142(2a) (income tax)

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(Querist)
17 October 2011 Dear Sir/Madam,

Can anybody explain me what is Special Audit u/s 142(2A)? and when it is applicable?


Thanking you?
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sumit jain

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sumit jain (Expert)
17 October 2011 If during the proceedings AO thinks that the nature of transactions are complex and it is in the interest of the revenue to get accounts of the assessee audited then AO may direct such audit..

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