can CA provide records of clients available with him such as audit reports to law enforcement agencies ?
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This discussion explores whether Chartered Accountants (CAs) are obliged to provide client records, such as audit reports, to law enforcement agencies. It clarifies that this is not an automatic requirement. However, if an authority issues a letter requesting such information under Section 151 of the CGST Act 2017, the specific legal provision must be referenced to understand the CA's obligations.