Regulation 34 — Audit Regulations 2020
Original Rule Text
# 34. Access to specific documents, records and IT systems related to aspects of revenue administration
(1) Audit shall have access to comprehensive, consolidated, granular and other related information, whether in manual, computerized or in any other form, in respect of revenue administration, viz, assessment, collection, allocation, registration, refunds and management thereof, as may be necessary. The department concerned shall comply with requests for information with all reasonable expedition.
(2) Audit shall also have access to individual assessment files/e-assessment records as may be necessary subject to provisions of applicable laws and rules. The department concerned shall provide access to the assessment records/ e-assessment records; and also any computerised systems including the databases maintained by it in hard copy or/and electronic form.
(3) As regards third party records and additional information thereon, relevant provisions in Chapter 4 and 13 will be applicable.
Regulations on Audit and Accounts 2020
What This Means
The CAG has the right to access comprehensive, consolidated, and granular information related to revenue administration — including assessment, collection, allocation, registration, refunds, and management — whether maintained in manual, computerized, or any other form. This includes access to individual assessment files and e-assessment records, as well as any databases maintained by the tax department. For third-party records, the provisions of Chapters 4 and 13 of the Regulations apply.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit has access to all revenue administration data — comprehensive, consolidated, and granular
- 2Covers assessment, collection, allocation, registration, refunds, and management
- 3Includes individual assessment files and e-assessment records subject to applicable laws
- 4Access extends to all databases and computerized systems maintained by tax departments
- 5Third-party records access is governed by Chapters 4 and 13 of the Regulations
Practical Example
The CAG's audit team is auditing the Income Tax Department and needs access to e-assessment records of 500 cases where high-value refunds were issued. Under Regulation 34(2), the IT Department must provide access to these individual e-assessment records in its assessment system. The audit team also requests consolidated data on refund trends over five years, which the department must provide under Regulation 34(1).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can audit access individual taxpayer assessment files?▼
What if the revenue data is maintained in an old manual format?▼
Can audit access third-party records like bank statements of taxpayers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.