TMI BlogSpecial Audit u/s 142(2A) Ordered, AO Cannot Delegate Powers to Auditor, Meant to Assist AO with Complex Accounts.Direction for special audit - complexity of accounts - Section 142(2A) is not a provision by which the AO delegates his powers and functions, which he can perform to the special auditor. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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