Access to business premises permits authorised officers to inspect physical and digital records to safeguard revenue. Access to business premises permits authorised officers (authorised by a proper officer not below Joint Commissioner) to inspect books, documents, computers, computer programs and software at a registered person's business for audit, scrutiny and verification to safeguard revenue; persons in charge must, on demand, produce declared records, trial balances, audited annual accounts where required, cost audit and income-tax audit reports and other relevant records for scrutiny within a limited period or as extended by the officer or audit party.