Access to business premises enables authorised tax officers to inspect records and require production of accounts within specified working days. An officer authorised by a proper officer not below Joint Commissioner may inspect any business premises of a registered person to examine books, ... Summary
Access to business premises enables authorised tax officers to inspect records and require production of accounts within specified working days.
An officer authorised by a proper officer not below Joint Commissioner may inspect any business premises of a registered person to examine books, documents and electronic records for audit, scrutiny and verification; the person in charge must produce declared accounting records, trial balance, audited financial statements where required, cost audit reports, income-tax audit reports and other relevant records for scrutiny within fifteen working days or such further period as allowed.
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