Access to business premises enables authorised officers to inspect records and computers for revenue audits; records must be produced promptly.

Officers authorised by the proper officer not below Joint Commissioner, or the deputed audit party or nominated cost/chartered accountant, may access a registered person's business premises to inspect books, documents and electronic records for audit and verification; the person in charge must produce prescribed records, trial balance, audited financial statements where required, cost audit and income tax audit reports where applicable, and other relevant records for scrutiny within the statutory working day period or any further period allowed by the inspecting authority.

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