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No. PN/CC/Coord/401/13/2012-13,  Dated- 09/05/2012


The Chief Commissioner of Income Tax, Pune invites applications from qualified Chartered Accountants/firms of CAs for empanelment to carryout Special Audit u/s 142(2A) of the I.T.Act, 1961. The remuneration for the Special Audit is governed by Rule 14B of the I.T.Rules, 1962.

The criteria laid down for empanelment is as under:

(i) The Chartered Accountant / Firm of CA should have been in practice as Auditors for the last 10 years and should have experience of audit u/s 44 AB of the Income Tax Act for at-least 5 years;

(ii) The average professional receipt from Audit of Non banking and Non financial Institutions as shown in the return filed for the last 5 years ending on 31/03/2011 should be Rs.50 lakhs or more;

(iii) No applicant shall qualify for empanelment as Auditor, if

a) he has been dismissed or removed from Government service; or

(b) he has been convicted of an offence connected with any proceeding under the Income-tax Act, 1961 (43 of 1961), or the Wealth-tax Act, 1957 (27 of 1957), or the Gift-tax Act, 1958 (18 of 1958), or a penalty has been imposed on him under clause (iii) of sub-section (1) of section 271 or clause (I) of section 273 of the Income-tax Act, 1961, or under clause (iii} of sub-section (1) of section 18 of the Wealth-tax Act, 1957, or under clause (iii) of sub-section (1 ) of section 17 of The Gift-tax Act, 1958; or

(c) he is an undischarged insolvent or

d) he has been convicted of any offence and sentenced to a term of imprisonment; or

e) he has been found guilty of misconduct in his professional capacity by the institute of Chartered Accountants of India.

(iv)The general reputation of the CA/Firm of CAs will be considered and taken into account by the Committee constituted to recommend names for empanelment ;

The Chartered Accountants/Firms of CAs who fulfill the above criteria may submit the application (duly filled in) in the prescribed form with relevant documents (duly certified) to the office of ACIT (Guard.), Room No.214, 2nd Floor, Aayakar Bhavan, 12, Sadhu Vaswani Road, Pune- 411 001 on or before 30/05/2012.

The application form may be obtained from the office of the ACIT (Coord.), Pune.

The decision of the Chief CIT, Pune as regards the empanelment of CA Firms of  of CAs will be final.


Asst. Commissioner of Income Tax (Coord),

For Chief Commissioner of Income Tax, Pune,

More Under Income Tax

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Category : Income Tax (27505)
Type : News (13643)
Tags : Empanelment (497)

0 responses to “Empanelment for Special Audit u/s 142(2A) of Income Tax Act, 1961 at Pune”

  1. Rahul Gupta says:

    Can you please provide us the form for empanelment or how can we obtain that…
    Thanks in Advance
    You can mail me at

    Thanks & Regards
    Rahul Gupta

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