Access to business premises enables authorised tax officers to inspect records and electronic systems, with time-bound production required.

An officer authorised by the proper officer (not below Joint Commissioner) may obtain access to any place of business of a registered person to inspect books, documents, computers, programs and other items for audit, scrutiny and verification. The person in charge must, on demand, make available prescribed records, trial balance or equivalent, audited annual financial statements where required, cost audit report, income-tax audit report and other relevant records for scrutiny within fifteen working days or such further period as allowed by the inspecting authority.

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