Sales Tax Rules, 2006

CHAPTER-VIA

Real-Time Electronic Access for Audit & Survey

Sales Tax Rules, 2006 CHAPTER-VIA Real-Time Electronic Access for Audit & Survey From: 2025-01-01 - To: 0000-00-00 44C. Definitions.- In this Chapter, unless there is anything repugnant in subject or context, - a. “authorized officer” means an officer of Inland Revenue duly authorized under sub-section (1) of section 38 of the Act; b. “real-time electronic access” includes- (i) real-time electronic exchange of data including through…