Karnataka Sales Tax Act, 1957 Section 26A - Bare Act |
| State | Karnataka Government |
| Year | 1957 |
| Section Title | Audit of Account |
1 [26A. Audit ofaccount
Every dealer whose total turnover in a year exceeds fifty lakh rupees shall get his accounts audited by a Chartered Accountant 2 [or a Sales Tax Practitioner subject to the prescribed limits] and shall submit to the assessing authority a copy of the audited statement of accounts and certificates in the prescribed manner.]
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1. Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
2. Inserted by Act 18 of 1999 w.e.f. 1.9.1999 by notification. Text of notification is at page 431.