(7)Where the enterprise,-(a)ceases to carry on the eligible business; or(b)fails to maintain books of account and get such accounts audited by an accountant as required by sub-rule (6); or(c)fails to furnish the audit report as required by sub-rule (6),the Chief Commissioner of Income-tax shall, after making such enquiries as he may deem necessary, furnish a report on the circumstances referred to in clauses (a), (b) and (c) to the Central Government, within six months from the due date of filing of return under sub-section (1) of section 139.
