Section 58C: Inspection of audit firm
The Sales Tax Act, 1990 · Federal Acts · X · in_force
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[58C. Inspection of audit firm– Where in case of a registered person, whose accounts are subject to audit under the Companies Act, 2017 (XIX of 2017), Chief Commissioner Inland Revenue has reason to believe that the audited accounts do not reflect the true and fair view of sales and purchases and related sales tax liability, he or she may with the approval of the Board, refer the audit firm, who has issued audit certificate to that registered person, for inspection to Audit Oversight Board.
Effective date: 1990-11-01
Related sections
Section 58B: Liability and obligations of representativesSection 59: Tax paid on stocks acquired before registrationSection 58A: RepresentativesSection 60: Powers to deliver certain goods without payment of taxSection 58: Liability for payment of tax in the case of private companies or businessSection 61: Repayment of tax in certain cases
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