Directorate of Post Clearance Audit is established under section:

A. 30A

B. 30B

C. 30D

D. 30DD

Detail of Mcqs:

Section (30DD) of sale tax act 1990 define Directorate of Post Clearance Audit: 

The Directorate of Post clearance Audit shall consist of a Director and as many Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.