Areas Where Excess Credit May Be Taken And Special Audit Of That Area S
Areas where excess credit may be taken and special audit of that area’s: Direction for special audit can be given only if officer is of the opinion that. a) value has not been properly declared or b) the credit availed is not with in normal limits. Hence if proper officer wants to direct special audit to examine proper claim of credit he has to form opinion that the credit availed is not with in normal limits....