Procedure for audit of small scale and medium scale units. These units will be audited only once in two years

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..... dit Department - Instructions regarding I am directed to draw your attention to Board's instructions regarding Selective Audit contained in Circular No. 267/ 101/ 96-CX dated 13th November, 1996. Para 2.2 of the said Circular is reproduced below:- 2.2 SSI units and medium units paying annual revenue of less than Rs. 1 crore need not be audited in the above manner. Instead there will be a syste .....

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