Section 71 - Access to business premises.

Access to business premises enables authorised officers to inspect records and require production within a prescribed time for revenue checks.

Any officer authorised by a proper officer not below Joint Commissioner may access a registered person's place of business to inspect books, documents, computers, programs and other materials for audit, scrutiny and verification. The person in charge must, on demand, make available declared records, trial balance or equivalent, audited annual financial statements where required, cost audit report if any, income tax audit report if any, and other relevant records to the authorised officer, audit party, chartered accountant or cost accountant within fifteen working days of the demand or such further period as allowed.