https://www.taxtmi.com/acts?id=24030 Access to business premises authorises an authorised officer to inspect books, documents, computers, software and other relevant items at the registered person's place of business for audit, scrutiny, verification and checks safeguarding revenue interests. The person in charge must, on demand, provide maintained and declared records, trial balance, audited annual financial statements, cost audit report, income-tax audit report and other relevant records. These records are to be produced within fifteen working days, unless a further period is allowed. en-us Mon, 27 Mar 2017 17:25:36 +0530 Thu, 25 Jun 2026 18:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24030 Access to business premises authorises an authorised officer to inspect books, documents, computers, software and other relevant items at the registered person's place of business for audit, scrutiny, verification and checks safeguarding revenue interests. The person in charge must, on demand, provide maintained and declared records, trial balance, audited annual financial statements, cost audit report, income-tax audit report and other relevant records. These records are to be produced within fifteen working days, unless a further period is allowed. Act-Rules GST Mon, 27 Mar 2017 17:25:36 +0530 https://www.taxtmi.com/acts?id=24030