Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor
| 40. Issue of summons. | |
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40. Issue of summons. (1) A summons requiring a person –
(a) to appear before the Commissioner;
(b) to produce documents to the Commissioner; or
(c) to appear before the Commissioner and produce documents, shall be in Form DVAT-28.
(2) The Commissioner shall serve summons under sub-rule (1) in the manner prescribed in rule 62.
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