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[Cites 0, Cited by 0] [Section 10(7)] [Section 10] [Entire Act]

State of Tamilnadu - Subsection

Section 10(7)(c) in Tamil Nadu Local Fund Audit Rules, 2016

(c)Disclaimer Certificate. - If in the opinion of the auditor, there is no possibility of the audit to give a clear opinion about the annual accounts, for want of any details, or due to non-closure or non-tallying of subsidiary records, demand, collection, balance statement, disclaimer certificate shall be given by the auditor: Provided that the reasons leading to the disclaimer are mentioned in writing with the details of discrepancies found out in respect of each transaction;