Section 143 : Test purchase of goods and/or services – Miscellaneous Provisions
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143. Taking assistance from an IT professional
If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below the rank of [Deputy/Assistant Commissioner] having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the information pertaining to a taxable person stored on a computer system does not reveal correct details, he may take assistance of an Information Technology professional for extraction of information from such computer system.
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Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.