Access to business premises enables authorised tax officers to inspect records and require production of accounts within specified working days. An officer authorised by a proper officer not below Joint Commissioner may inspect any business premises of a registered person to examine books, documents and electronic records for audit, scrutiny and verification; the person in charge must produce declared accounting records, trial balance, audited financial statements where required, cost audit reports, income-tax audit reports and other relevant records for scrutiny within fifteen working days or such further period as allowed.