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Query about tax audit

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(Querist)
28 March 2012 if any individual comes under audit liability but audit not done in previous years than can we do the audit in this financial year
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
29 March 2012 Each year is a different year and is viewed as a separate year for deciding whether the assessee is liable for tax audit.

Accordingly, audit of current previous year can be conducted even if audit was not conducted during the previous years.
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