(1)A registered dealer, who is selected for tax audit under Section 19 shall be intimated by issue of a notice, as far as may be in Form 17, specifying the date and place for audit.(2)The tax audit report under sub-section (5) of Section 19 shall be prepared and if required, the notice under sub-section (6) of Section 19 shall be issued in Form 18.(3)For the purpose of sub-section (6) of Section 19, the rate of interest shall be the rate specified in sub-rule (8) of Rule 21.
