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<h1>Authorised officer may inspect registered person's premises and require production of financial records within fifteen working days for scrutiny</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, software and other relevant items for audit, scrutiny, verification and revenue protection. The person in charge must, on demand, produce prescribed records including trial balance, audited annual financial statements where required, cost audit and income-tax audit reports if applicable, and any other relevant records to the authorised officer, audit party, chartered accountant or cost accountant for scrutiny within fifteen working days or such longer period as allowed by the inspecting party.