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<h1>Access to business premises authorises tax officers to inspect records and require production of books and electronic data promptly.</h1> An officer authorised by a proper officer not below Joint Commissioner may access a registered person's business premises to inspect books, documents, computers, programs, software and other relevant items for audit, scrutiny, verification and revenue protection. The person in charge must, on demand, produce declared records, trial balance, audited financial statements where required, cost and income-tax audit reports and other relevant records for scrutiny within fifteen working days or any further period allowed by the authorised officer or audit party.