Tax Audit eligibility

Does a CA can do Tax audit & Gst Audit of his uncle's (brother of his mother) firm?

if no then the relevant provisions ?
Replies (2)
There is no bar in Income tax act or GST Act but it is not allowed in Code of ethics and CA act 1949.
please correct me if I am wrong.
in CA Act and code of ethics reference to AS 18 is given

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