Access to audit records must be granted; withholding on inadequate grounds discouraged and reported to supervisory authority. Departments must produce all files and papers requisitioned by Revenue Audit Parties unless specific, recorded reasons justify non production; requisitions must be entered in a register and any withheld record must be accompanied by a specific note explaining the reason to the Revenue Audit Party. Senior officers are to exercise supervisory control to ensure timely availability of records, and failures to produce records should be reported to the Commissioner of Income tax for examination.