Investor Presentaiton

Types of Sales Tax Audits under Federal Sales Tax Act, 1990 Routine/ Desk Audit of Sales Tax Records - Section 25 of STA Selection of Cases for Audit- 72B of STA read with Chapter VIA of Sales Tax Rules, 2006 Investigation/Enquiry under Sections 38, 38A, 38B & 40B Pre or Post Refund Audit - Section 10 of STA- Chapter-III of Sales Tax Rules, 2006 Audit by Special Audit Panels under Section 32A of STA read with Chapter VI of Sales Tax Rules, 2006 Investigation by Directorate General of Intelligence and Investigation-IR [refer SRO 1301(I)/2018, dated 29 October 2018] MOORE Shekha Mufti 105

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