18 April 2013
Correctness of self-assessment will be checked through a system of departmental audit. A certain percentage of the dealers will be taken up for audit every year on a scientific basis. If however, evasion is detected on audit, the concerned dealer may be taken up for audit for previous periods. This audit wing will remain delinked from tax collection wing to remove any bias. The audit team will conduct his work in a time bound manner and audit will be completed in a stipulated time.
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