Para 2.3.15 — MSO

Other guidelines 2.3.15 Detailed procedures for the audit of certain tax receipts, viz. Income tax, Wealth tax and Gift tax, Central Excise and Customs Duties, are contained in the Revenue Audit Manual issued separately. Detailed instructions regarding audit checks to be exercised on the levy, assessment, collection and allocation of other tax receipts and the audit of nontax receipts are laid down in the local manuals of the Accountants General.