(1) The special team to be constituted in terms of section 43AB, shall consist of at least two professionals, namely a Chartered Accountant or a Cost accountant, and an Advocate who are actively engaged in the practice of Value Added Tax and Sales Tax laws of the State for not less than eight years.

(2) The eligible professionals as referred to in sub-rule (1), on going through the information as given in the website, if interested, may furnish their application electronically through the process as laid down in the said website for consideration by the Commissioner for empanelment.

(3) The Commissioner shall from the professionals who furnished their applications under sub-rule (2), empanel those, as he may deem fit, whom he may later on nominate for conducting audit as a special team:

Provided that a professional nominated for conducting an audit under this rule in any year shall not be eligible for nomination in the following year.

(4) On completion of audit, the special team shall submit its report in Form 88 with additional points, if any, which is not covered therein and as specifically called for by the Commissioner.