Access to business premises: authorised officers may inspect records and computers; persons must produce specified records on demand. An officer authorised by the proper officer not below Joint Commissioner may access a registered person's business premises to inspect books, documents, ... Summary
Access to business premises: authorised officers may inspect records and computers; persons must produce specified records on demand.
An officer authorised by the proper officer not below Joint Commissioner may access a registered person's business premises to inspect books, documents, computers, computer programs and software for audit, scrutiny, verification and revenue protection. The person in charge must, on demand, produce declared records, trial balance, audited annual accounts where required, cost audit report if any, income tax audit report if any, and other relevant records for scrutiny within a specified working day period or any extension allowed by the inspecting party.
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