https://www.taxtmi.com/acts?id=25856 Access to business premises authorises officers authorised by a proper officer of at least Joint Commissioner rank to inspect books, documents and electronic systems at a registered person's place of business for audits, scrutiny, verification and revenue safeguarding checks. Persons in charge must produce declared accounting records, trial balances, audited annual financial statements where required, cost audit and income tax audit reports and any other relevant records to the authorised officer, audit party or nominated chartered or cost accountant within fifteen working days of demand, subject to permitted extensions. en-us Sat, 17 Jun 2017 11:52:44 +0530 Fri, 28 Jul 2017 17:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25856 Access to business premises authorises officers authorised by a proper officer of at least Joint Commissioner rank to inspect books, documents and electronic systems at a registered person's place of business for audits, scrutiny, verification and revenue safeguarding checks. Persons in charge must produce declared accounting records, trial balances, audited annual financial statements where required, cost audit and income tax audit reports and any other relevant records to the authorised officer, audit party or nominated chartered or cost accountant within fifteen working days of demand, subject to permitted extensions. Act-Rules GST - States Sat, 17 Jun 2017 11:52:44 +0530 https://www.taxtmi.com/acts?id=25856