There are various kinds of audits being conducted under different laws such as company audit /statutory audit conducted under company law provisions, cost audit, stock audit etc. Similarly, income tax law also mandates an audit called 'Tax Audit'.
source https://www.caclubindia.com/articles/tax-audit-and-form-3cd-part-1-46637.asp
source https://www.caclubindia.com/articles/tax-audit-and-form-3cd-part-1-46637.asp
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