Special Audit Expanded: Section 142(2A) Now Covers Doubtful Accounts, Multiplicity, High Volume, and Specialized Transactions.

Special audit u/s 142(2A) - Scope of special audit has widen after amendment in Section 142(2A) w.e.f. 1.6.2013. The special audit can now be directed not only if the accounts are complicated but also if there is doubt to the correctness of the account or multiplicity of transactions or volume of transaction or specialized nature of the accounts. .....

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