https://www.taxtmi.com/acts?id=26211 Officers authorised by the proper officer not below Joint Commissioner may access business premises to inspect books, documents, computers and related material for audit, scrutiny, verification and checks to safeguard revenue; inspection may be carried out by such officers, an audit party deputed by the proper officer, or cost/chartered accountants nominated under section 66. Persons in charge must produce declared records, trial balance, audited annual financial statements where required, cost audit reports, income tax audit reports under section 44AB and other relevant records for scrutiny within fifteen working days or a permitted extended period. en-us Sat, 17 Jun 2017 15:08:52 +0530 Sat, 17 Jun 2017 15:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26211 Officers authorised by the proper officer not below Joint Commissioner may access business premises to inspect books, documents, computers and related material for audit, scrutiny, verification and checks to safeguard revenue; inspection may be carried out by such officers, an audit party deputed by the proper officer, or cost/chartered accountants nominated under section 66. Persons in charge must produce declared records, trial balance, audited annual financial statements where required, cost audit reports, income tax audit reports under section 44AB and other relevant records for scrutiny within fifteen working days or a permitted extended period. Act-Rules GST - States Sat, 17 Jun 2017 15:08:52 +0530 https://www.taxtmi.com/acts?id=26211