https://www.taxtmi.com/acts?id=24665 Access to business premises under Section 65 permits entry without a search warrant for audit, scrutiny, verification and checks to safeguard revenue, where an audit party, C&AG nominees or accountants appointed under Section 66 may inspect premises not declared as a taxable person's business location but containing books, accounts, computers or documents; such entry must be authorized in writing by an officer of Commissioner rank of CGST or SGST. en-us Mon, 03 Apr 2017 16:28:45 +0530 Mon, 03 Apr 2017 16:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24665 Access to business premises under Section 65 permits entry without a search warrant for audit, scrutiny, verification and checks to safeguard revenue, where an audit party, C&AG nominees or accountants appointed under Section 66 may inspect premises not declared as a taxable person's business location but containing books, accounts, computers or documents; such entry must be authorized in writing by an officer of Commissioner rank of CGST or SGST. Act-Rules Bill Mon, 03 Apr 2017 16:28:45 +0530 https://www.taxtmi.com/acts?id=24665