{"id":578,"date":"2017-06-10T12:03:29","date_gmt":"2017-06-10T12:03:29","guid":{"rendered":"http:\/\/www.hostbooks.com\/in\/?p=578"},"modified":"2018-08-08T14:44:37","modified_gmt":"2018-08-08T09:14:37","slug":"section-143-test-purchase-of-goods-andor-services-miscellaneous-provisions","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/gst-act\/section-143-test-purchase-of-goods-andor-services-miscellaneous-provisions\/","title":{"rendered":"Section 143 : Test purchase of goods and\/or services &#8211; Miscellaneous Provisions"},"content":{"rendered":"<p><strong>143. Taking assistance from an IT professional<\/strong><\/p>\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>143. Taking assistance from an IT professional If at any stage of scrutiny, enquiry, investigation<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":1341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/578"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=578"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/578\/revisions"}],"predecessor-version":[{"id":6724,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/578\/revisions\/6724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media\/1341"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=578"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}