Access to business premises permits authorised officers to inspect physical and digital records to safeguard revenue. Access to business premises permits authorised officers (authorised by a proper officer not below Joint Commissioner) to inspect books, documents, ... Summary
Access to business premises permits authorised officers to inspect physical and digital records to safeguard revenue.
Access to business premises permits authorised officers (authorised by a proper officer not below Joint Commissioner) to inspect books, documents, computers, computer programs and software at a registered person's business for audit, scrutiny and verification to safeguard revenue; persons in charge must, on demand, produce declared records, trial balances, audited annual accounts where required, cost audit and income-tax audit reports and other relevant records for scrutiny within a limited period or as extended by the officer or audit party.
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