Is the taxable person relieved from audit under Section 66 if the accounts of the taxable person have already been audited under any other provision of this Act or any other law?

The provision of Section 66(1) shall have effect notwithstanding that the accounts of the taxable person have been audited under any other provision of this Act or any other law for the time being in force or otherwise.

(ICAI FAQ PUBLICATIONS : – 06-09-2017 -SPECIAL AUDIT : FAQ NO. 12)