(1)   Notwithstanding anything contained in this Ordinance, the Central Board of Revenue may, appoint a firm of Chartered Accountants as defined under Chartered Accountants Ordinance, 1961 (Ordinance of 1961) to conduct the audit of any person.

(2)   Any persons authorized by the firm referred to in sub-section (1), while conducting an audit under that, sub-section may, for the purposes of such audit enter into any premises belonging to or in the occupation of the person to whom the audit relates and call for and inspect and seize books of accounts or documents in possession of such person and wherever deemed necessary for conducting the said audit may be authorized in writing, by the Commissioner to exercise the powers laid down under sections 144, 145, 146 and 148 of the Ordinance.

(3)   The scope of audit under this section shall be such as the Central Board of Revenue may determine on case to case basis.