https://www.taxtmi.com/acts?id=24030 An officer authorised by a proper officer not below Joint Commissioner may access a registered person's business premises to inspect books, documents, computers, programs, software and other relevant items for audit, scrutiny, verification and revenue protection. The person in charge must, on demand, produce declared records, trial balance, audited financial statements where required, cost and income-tax audit reports and other relevant records for scrutiny within fifteen working days or any further period allowed by the authorised officer or audit party. en-us Mon, 27 Mar 2017 17:25:36 +0530 Thu, 25 Sep 2025 16:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24030 An officer authorised by a proper officer not below Joint Commissioner may access a registered person's business premises to inspect books, documents, computers, programs, software and other relevant items for audit, scrutiny, verification and revenue protection. The person in charge must, on demand, produce declared records, trial balance, audited financial statements where required, cost and income-tax audit reports and other relevant records for scrutiny within fifteen working days or any further period allowed by the authorised officer or audit party. Act-Rules GST Mon, 27 Mar 2017 17:25:36 +0530 https://www.taxtmi.com/acts?id=24030