https://www.taxtmi.com/acts?id=24970 Designated officers authorised by a proper officer not below Joint Commissioner may access any business premises of a registered person to inspect books, documents, computers, programs and software for audit, scrutiny, verification and revenue protection. Persons in charge must, on demand, produce declared records, trial balance or equivalent, audited annual financial statements where required, cost audit and income-tax audit reports, and other relevant records for examination within a specified time-bound period, subject to permitted extensions by the inspecting authority or nominated accountants. en-us Thu, 11 May 2017 11:28:12 +0530 Thu, 11 May 2017 12:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24970 Designated officers authorised by a proper officer not below Joint Commissioner may access any business premises of a registered person to inspect books, documents, computers, programs and software for audit, scrutiny, verification and revenue protection. Persons in charge must, on demand, produce declared records, trial balance or equivalent, audited annual financial statements where required, cost audit and income-tax audit reports, and other relevant records for examination within a specified time-bound period, subject to permitted extensions by the inspecting authority or nominated accountants. Act-Rules GST - States Thu, 11 May 2017 11:28:12 +0530 https://www.taxtmi.com/acts?id=24970