Show Cause Notice - Books of account audited under section 142(2A)

During the Income tax case proceedings, if the Income tax Officer doubts the correctness of the accounts due to nature and complexity of the accounts, volume of the accounts , multiplicity of transactions in the accounts or specialized nature of business activity of the person, than the Income tax officer directs the person to get its account audited under section 142(2A) of the Income tax Act, 1961 commonly referred as Special Audit, done by specified Chartered Accountants, who in turn will submit a Report with the Officer in a specified Form.

Before issuing directions to the person to get his accounts audited, the Income tax officer gives opportunity to the person by issuing notice to show the reason that why the accounts should not be referred for Special Audit.