Section Text
2013. (iv) cost audit report, if any, under section 148 of the
Companies Act, 2013;
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The Uttarakhand Goods And Services Tax Act, 2017
(v) the income-tax audit report, if any, under section 44AB of
43 of 1961. the Income-tax Act, 1961; and
(vi) any other relevant record,
for the scrutiny by the officer or audit party or the chartered
accountant or cost accountant within a period not exceeding fifteen
working days from the day when such demand is made, or such
further period as may be allowed by the said officer or the audit
party or the chartered accountant or cost accountant. officers engaged in the collection of land revenue, including village assist proper
officers, officers of central tax and officers of the Union territory officers.
tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and
require any other class of officers to assist the proper officers
in the implementation of this Act when called upon to do so by
the Commissioner