Access to registered premises: authorised officers may inspect and require production of specified audit and accounting records. An officer authorised by the Commissioner may access any premises registered under the Service Tax Rules, 1994 to carry out scrutiny, verification and checks. On demand, every assessee must make available the records maintained under rule 5(2), cost audit reports under section 148 of the Companies Act, 2013, and income-tax audit reports under section 44AB of the Income-tax Act, 1961, for scrutiny within the time limit specified by the inspecting officer or audit party.