Income Tax Act, 2025
Section 13: Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
13. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
573
defined in the Explanation below sub-section (2) of section 288, nominated by the 1[Principal Chief
Commissioner or Chief Commissioner] or 2[Principal Commissioner or Commissioner] in this behalf and
to furnish a report of such audit in the prescribed formduly signed and verified by such accountant and
setting forth such particulars as may be prescribed and such other particulars as the 3[Assessing Officer]
may require:
4[Provided that the Assessing Officer shall not direct the assessee to get the accounts so audited
unless the assessee has been given a reasonable opportunity of being heard.]
(2B) The provisions of sub-section (2A) shall have effect notwithstanding that the accounts of the
assessee have been audited under any other law for the time being in force or otherwise.
(2C) Every report under sub-section (2A) shall be furnished by the assessee to the 3[Assessing
Officer] within such period as may be specified by the 3[Assessing Officer]:
Provided that the 3[Assessing Officer] may, 5[suomotu, oron an application] made in this behalf by the
assessee and for any good and sufficient reason, extend the said period by such further period or periods
as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so
extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction
under sub-section (2A) is received by the assessee.
(2D) The expenses of, and incidental to, any audit under sub-section (2A) (including the remuneration
of the accountant) shall be determined by the 1[Principal Chief Commissioner or Chief Commissioner] or
2[Principal Commissioner or Commissioner] (which determination shall be final) and paid by the assessee
and in default of such payment, shall be recoverable from the assessee in the manner provided in Chapter
XVIID for the recovery of arrears of tax:]
4[Provided that where any direction for audit under sub-section (2A) is issued by the Assessing
Officer on or after the 1st day of June, 2007, the expenses of, and incidental to, such audit (including the
remuneration of the Accountant) shall be determined by the 1[Principal Chief Commissioner or Chief
Commissioner] or 2[Principal Commissioner or Commissioner] in accordance with such guidelines as
may be prescribedand the expenses so determined shall be paid by the Central Government.]
(3) The assessee shall, except where the assessment is made under section 144, be given an
opportunity of being heard in respect of any material gathered on the basis of any inquiry under
sub-section (2) 6[or any audit under sub-section (2A)] and proposed to be utilised for the purposes of the
assessment.
7[(4) The provisions of this section as they stood immediately before their amendment by the Direct
Tax Laws (Amendment) Act, 1987 (4 of 1988), shall apply to and in relation to any assessment for the
assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references
in this section to the other provisions of this Act shall be construed as references to those provisions as for
the time being in force and applicable to the relevant assessment year.]
1. Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 12013). Earlier substituted as Chief Commissioner or
Commissioner” for “Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 11988).
of section 288, nominated by the 1[Principal Chief
Commissioner or Chief Commissioner] or 2[Principal Commissioner or Commissioner] in this behalf and
to furnish a report of such audit in the prescribed formduly signed and verified by such accountant and
setting forth such particulars as may be prescribed and such other particulars as the 3[Assessing Officer]
may require:
4[Provided that the Assessing Officer shall not direct the assessee to get the accounts so audited
unless the assessee has been given a reasonable opportunity of being heard.]
The provisions of sub-section
shall have effect notwithstanding that the accounts of the
assessee have been audited under any other law for the time being in force or otherwise.
Every report under sub-section
shall be furnished by the assessee to the 3[Assessing
Officer] within such period as may be specified by the 3[Assessing Officer]:
Provided that the 3[Assessing Officer] may, 5[suomotu, oron an application] made in this behalf by the
assessee and for any good and sufficient reason, extend the said period by such further period or periods
as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so
extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction
under sub-section
is received by the assessee.
The expenses of, and incidental to, any audit under sub-section
(including the remuneration
of the accountant) shall be determined by the 1[Principal Chief Commissioner or Chief Commissioner] or
2[Principal Commissioner or Commissioner] (which determination shall be final) and paid by the assessee
and in default of such payment, shall be recoverable from the assessee in the manner provided in Chapter
XVIID for the recovery of arrears of tax:]
4[Provided that where any direction for audit under sub-section
is issued by the Assessing
Officer on or after the 1st day of June, 2007, the expenses of, and incidental to, such audit (including the
remuneration of the Accountant) shall be determined by the 1[Principal Chief Commissioner or Chief
Commissioner] or 2[Principal Commissioner or Commissioner] in accordance with such guidelines as
may be prescribedand the expenses so determined shall be paid by the Central Government.]
The assessee shall, except where the assessment is made under section 144, be given an
opportunity of being heard in respect of any material gathered on the basis of any inquiry under
sub-section
6[or any audit under sub-section
The provisions of this section as they stood immediately before their amendment by the Direct
Tax Laws
Act, 1987 (4 of 1988), shall apply to and in relation to any assessment for the
assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references
in this section to the other provisions of this Act shall be construed as references to those provisions as for
the time being in force and applicable to the relevant assessment year.]
1. Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 12013). Earlier substituted as Chief Commissioner or
Commissioner” for “Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 11988).