Very Urgent:
What all can constitue "complexity of Accounts" resulting in direction of Special audit u/s 142(2A)? Also throw some light on the additions made to the grounds on which special audit under this section may be directed. Additions have been inserted by Finance Act,2013.
*(2A) If, at any stage of the proceedings before the Assessing Officer, having regard to
§the nature and complexity of the accounts,
§ volume of the accounts,
§doubts about the correctness of the accounts,
§multiplicity of transactions in the accounts or
§specialized nature of business activity of the assessee, and
§the interests of the revenue,
Kindly help. Its urgent.
CAclubindia
