https://www.taxtmi.com/acts?id=25522 Section 71 authorises an officer, when authorised by a proper officer not below the rank of Deputy Commissioner, to access a registered person's business premises to inspect books, documents, computers, programs, software and other relevant items for audit, scrutiny, verification and revenue-protective checks. The person in charge must produce declared records, trial balance, audited annual financial statements where required, cost audit reports, income-tax audit reports and any other relevant records to the authorised officer, audit party, or chartered or cost accountant nominated under section 66 within fifteen working days or such extended period as allowed. en-us Mon, 12 Jun 2017 11:29:17 +0530 Wed, 28 Jun 2017 15:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25522 Section 71 authorises an officer, when authorised by a proper officer not below the rank of Deputy Commissioner, to access a registered person's business premises to inspect books, documents, computers, programs, software and other relevant items for audit, scrutiny, verification and revenue-protective checks. The person in charge must produce declared records, trial balance, audited annual financial statements where required, cost audit reports, income-tax audit reports and any other relevant records to the authorised officer, audit party, or chartered or cost accountant nominated under section 66 within fifteen working days or such extended period as allowed. Act-Rules GST - States Mon, 12 Jun 2017 11:29:17 +0530 https://www.taxtmi.com/acts?id=25522