https://www.taxtmi.com/acts?id=25908 Authorised officers may access any registered person's business premises to inspect books, documents, computers and other relevant items for audit, scrutiny and revenue protection. The person in charge must produce specified records - including maintained accounts, trial balance, audited financial statements where applicable, cost audit reports, income-tax audit reports and other relevant records - to the officer, audit party or nominated chartered or cost accountant, for scrutiny within the prescribed period from the date of demand or any extension allowed. en-us Sat, 17 Jun 2017 12:05:31 +0530 Wed, 28 Jun 2017 11:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25908 Authorised officers may access any registered person's business premises to inspect books, documents, computers and other relevant items for audit, scrutiny and revenue protection. The person in charge must produce specified records - including maintained accounts, trial balance, audited financial statements where applicable, cost audit reports, income-tax audit reports and other relevant records - to the officer, audit party or nominated chartered or cost accountant, for scrutiny within the prescribed period from the date of demand or any extension allowed. Act-Rules GST - States Sat, 17 Jun 2017 12:05:31 +0530 https://www.taxtmi.com/acts?id=25908