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<h1>Access to business premises for tax audit permitted without a warrant, subject to Commissioner-level written authorization.</h1> Access to business premises under Section 65 permits entry without a search warrant for audit, scrutiny, verification and checks to safeguard revenue, where an audit party, C&AG nominees or accountants appointed under Section 66 may inspect premises not declared as a taxable person's business location but containing books, accounts, computers or documents; such entry must be authorized in writing by an officer of Commissioner rank of CGST or SGST.
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