Audit
Section 64 : Special audit – Audit
June 10, 2017
Demands_And_Recovery
Section 66 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts – Demands And Recovery
June 10, 2017

Section 65 : Power of CAG to call for information – Audit

Audit

Power of CAG to call for information – Audit

The proper officer shall, upon request made in this behalf, make available to the Comptroller and Auditor General of India or an officer authorised by him, information, records and returns furnished under the Act, required for conduct of audit as required under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act (56 of 1971).

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