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tts ffi'lGOVERNMBNT OF INDIA MINISTRY OF FINANCEO DEPARTMENT OF REVENUE OFFICE OF THE CHIEF COMMISSIONER OF INCOME(CCA) ltt FLooR, AAYAKAR BHAWAN) C. /;ffiXp, CHRISTIANBASTI, GUyAHATI - 78100s
A- 5 /9 Cr r1C $.;nIIER/CIw l T ech] 20 I t - tZ t -573ed

F .No.

To ,
Sir,

-'-''-

,-*f7

8'h

eptember'20 |

The Chairman,

Guwahati Branch, Institute of chartered Accountant, Manik Nagar,Zoo Road, Guwahati

sub : Empanelment of chartered Accountant to carry out Special Audit uls 142(2A) of the I.T.Act 1961 -

Income-tax Department, Guwahati, invites application to carry from Qualified Chartered Accountant lfirm of CAs for empanelment remuneration for the o.rt spi"iul Audit uls la2QA) of the I.T.Act, 1961. The 1962. Sfecial Audit is govemed by Rule 148 of the I.T.Rules,
The criteria laid down for empanelment is as under:-

(i) \/
(ii)

be considered and taken into The general reputation of the CAlFirm of CAs will sources while considered the accJunt by the Committee from departmental

eligibilitY;
5 years ending with 3 I '03 '20 1 1 The returned average total. income .during the last income as a Chartered Accountant should U" ut t"a.i {s.5 lakhs inoluding piofessional assessment year applicant firm, bui not any other income) the last of

being

"r'pt.tn"rr 20ll-12;

m"

(iii)
(iv)

the firm should be at least 20 which The office profile consisting of staff strength of should include a minimum of 2 Chattered Accountants' Income Tax Evasion/Demand/Penaltyl There should not be any proceedings telated to prosecution p"nOing aiuinrt the Ci/nirm of CAs/ any of the partners of lhe applicant to Tax Evasion/Penaltyl CA firm or should not have been held guilty with regard

Prosecution under I.T'Act,

(v)

indulged in any unethical professional The applicant should not have indulged/found
Practices,

Contd...2

-2-

(vi) The applicant should not have indulged in any professional misconduct nor should have faced any complaint ds 21 of the Chartered Accountants Act, 1949 for irregularity in audit before the Institute of Chartered Accountants;

(vii)T@eri\ce
period

of the Chartered Accountant/firm of CAs should be for a minimum

of fivp years as on 31-03.2011 &

(viii)The decisidn of the Department as regards the empanelment of CAlfirm of CAs on the panel uill be final and binding,
The Chartered AccountantsrFirms of CAs who fulfill the abive criteria may submit the application ( duly filled in)in the attached format with relevant document (duly certified) to the oflce of CIT-I,Guwahati, 2"d Floor, Aayakar Bhavan,Guwahati for processing the sarne for empanelment for Special Audit uis la2(2A) of the tr.T.Act.1961.
The last date for submission of applicarion

is

28-09-2011

Addl Commissioner of Income tax (Hqrs)(Tech) O/O Chief Cornmissioner of Income ta"r.(CCA).NER. Guu'ahati

Memo.No. A-5 /CCIT (CC A)/NER/Ghy/Te chl 20 I I - 12 I dated 0 8'h S epte mb er,2A I 1

Copy to

The Commissioner of Income tax, Guwahati-I,Guwahati, for favour'kind-infgrmatiol4pd";vith a request to receive the applications for the pulpose r?"1Tp&al Audit under sub-section f2A) of Section 142
of the tr.T.Act.

"fff"

(A.Gmson)
Addl Commissioner

Q{_@

of

Income ta"r (Hqrs)(Tech) Income tar. (C CA)NER. Guwahati

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