Reference of cases of film producers and artists for special audit u/s 142(2A).

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..... Income-tax Act which required intensive investigation. It further reiterated the need for investigative audit u/s 142(2A) particularly in the cases of film artists and other such persons who are obliged to keep and maintain accounts and other documents in the manner provided in section 44A of the Act. The Public Accounts Committee in its 71st Report (1986-87) desired that the powers of compulsory .....

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