https://www.taxtmi.com/article/detailed?id=174 Assessees must maintain and produce accounting and transactional records showing taxable and exempt components, deductions, and abatement bases; interim or provisional accounts may be produced if final accounts are pending but routine delay or retention with accountants does not excuse non production. Rule 5A requires audit parties to be supplied with comprehensive service, input, inventory and financial records within the prescribed reasonable period. Visits by excise officers require written notice of purpose and documents, advance notice and Commissioner approval, except where intelligence of evasion allows immediate action. en-us Fri, 19 Sep 2008 00:00:00 +0530 Sat, 20 Sep 2008 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=174 Assessees must maintain and produce accounting and transactional records showing taxable and exempt components, deductions, and abatement bases; interim or provisional accounts may be produced if final accounts are pending but routine delay or retention with accountants does not excuse non production. Rule 5A requires audit parties to be supplied with comprehensive service, input, inventory and financial records within the prescribed reasonable period. Visits by excise officers require written notice of purpose and documents, advance notice and Commissioner approval, except where intelligence of evasion allows immediate action. Articles Service Tax Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=174