Audit by tax authorities: officers may examine records after notice, require information, and trigger recovery proceedings. Section 65 authorises the Commissioner or authorised officers to audit registered persons at their premises or offices after at least fifteen working days' notice, requiring access to books, documents and information. Audits must be completed within three months of the commencement of audit, extendable in writing by up to six months. The proper officer must notify the audited person of findings, reasons and rights within thirty days, and may initiate recovery or adjudication proceedings where tax or input tax credit discrepancies are detected.