Access to business premises allows authorised officers to inspect records and require production within a prescribed working-day period. Officers authorised by a proper officer not below the rank of Joint Commissioner may access a registered person's place of business to inspect books, documents, computers, computer programs and other relevant things for audit, scrutiny, verification and revenue protection. The person in charge must produce declared records, trial balance or equivalent, audited annual accounts where required, cost audit reports, income-tax audit reports and other relevant records for examination within a specified working-day period or such further period as allowed by the authorised officer or audit party.