Special audit.

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..... do so. (2) The Assessing Officer shall not issue any direction under sub-section (1) unless the assessee has been given an opportunity of being heard and prior approval of the Chief Commissioner or Commissioner has been obtained. (3) The provisions of sub-section (1) shall have effect irrespective of the fact that the accounts of the assessee have been audited under any other law for the time bei .....

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..... der sub-section (7) shall not exceed one hundred and eighty days from the date on which the direction under sub-section (1) is received by the assessee. (9) The accountant shall furnish the report referred to in sub-section (5) to the Assessing Officer and a copy of the same to the assessee. (10) The remuneration of the accountant and other expenses of any audit under subsection (1) shall be deter .....

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