Access to business premises permits authorised officers to inspect books, computers and compel production of records for audit within prescribed time.

Officers authorised by a proper officer not below Joint Commissioner may access any registered person's business premises to inspect books, documents, computers, computer programs and other relevant things for audit, scrutiny and verification. The person in charge must, on demand, produce declared records, trial balance, audited annual accounts where required, cost audit report, income-tax audit report and other relevant records to the authorised officer, audit party or a Chartered Accountant or Cost Accountant nominated under section 66, within fifteen working days or such longer period as permitted by the inspecting authority.

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