Access to registered premises: authorised officers may inspect and demand production of accounting and audit records for revenue scrutiny. An officer authorised by the Principal Commissioner or Commissioner may access any registered premises to carry out scrutiny, verification and checks to safeguard revenue. Assessees, qualifying importers and first and second stage dealers must furnish a duplicate list of accounting records for goods and input services and financial statements, and must, on demand, make those records and any cost or income-tax audit reports available to the authorised officer, audit party, Comptroller and Auditor-General, or nominated cost/chartered accountant for scrutiny within the time specified.