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[Cites 0, Cited by 0] [Section 25B(3)] [Section 25B] [Entire Act]

Union of India - Subsection

Section 25B(3)(a) in THE FINANCE ACT, 2021

(a)whether the auditor has sought and obtained all the information and explanations which to the best of the auditor’s knowledge and belief were necessary for the purpose of audit and if not, the details thereof and the effect of such information on the financial statements;