Access to business premises permits authorised officers to inspect business records and electronic systems for tax audit purposes. Officers authorised by a proper officer of at least Joint Commissioner rank may access any taxable person's business premises to inspect books, documents, computers, computer programs and software for audit, scrutiny, verification and checks. The person in charge must produce declared records, trial balance, audited annual accounts where required, cost audit and income-tax audit reports and any other relevant record within fifteen working days of demand, or within any further period allowed by the inspecting officer or audit party.