Access to business premises: authorised officers may inspect business records and electronic systems and require production by responsible persons. An officer authorised by a proper officer of at least Additional Commissioner rank may inspect any business premises of a registered person, including books, documents and electronic systems, for audit, scrutiny, verification and revenue protection. The person in charge must, on demand, produce prescribed records, trial balances, audited annual accounts where applicable, cost and income tax audit reports where relevant, and other pertinent records for scrutiny by the authorised officer, an audit party, or a chartered/cost accountant, within a prescribed working day period or such further period as allowed.