Concurrent and special audits of accounts

(1) Notwithstanding anything contained in section 63, the Government may order that there shall be concurrent audit of the accounts of the Board by such person as it thinks fit. The Government may also direct a special audit to be made by a Chartered Accountant appointed by it of the accounts of the Board relating to any particular transaction or a class or series of transactions or to a particular period. (2) When an order is made under sub-section (1), the Board shall present or cause to be presented for audit such accounts and shall furnish to the person appointed under sub-section (1) such information as the said person may require for the purpose of audit.