(1) The Commissioner may, on the basis of information received or otherwise, select, subject to such conditions and Restrictions, as may be prescribed, certain dealers for the purpose of special audit of accounts, records and documents including physical verification of goods held in stock.

(2) The special audit may be made, notwithstanding the provisions of section 47 or section 47A or section 47AA, for any period or part thereof within six years from the end of the year to which such period relates.

(3) The provisions of sub-section (3) and sub-section (5A), of section 43 shall apply mutatis mutandis in respect of audit under this section.