Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
Click to download Section 74
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful misstatement or suppression of facts
Click to download Section 73
Officers to assist proper officers
Click to download Section 72
Access to business premises
Click to download Section 71
Power to summon persons to give evidence and produce documents
Click to download Section 70
Power to arrest
Click to download Section 69
Inspection of goods in movement
Click to download Section 68
Power of inspection, search and seizure
Click to download Section 67
Special audit
Click to download Section 66
Audit by tax authorities
Click to download Section 65
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