https://www.taxtmi.com/acts?id=26486 Section 71 authorises an officer, authorised by a proper officer not below Joint Commissioner, or an audit party or nominated chartered/cost accountant, to inspect a registered person's business premises and examine books, documents, computers, programs and other relevant things for audit, scrutiny and verification. Persons in charge must furnish declared records, trial balance, audited annual accounts where required, cost audit report, and income tax audit report, and any other relevant records for scrutiny within fifteen working days of the demand or such further period as allowed. en-us Sat, 17 Jun 2017 16:40:41 +0530 Thu, 22 Jun 2017 11:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26486 Section 71 authorises an officer, authorised by a proper officer not below Joint Commissioner, or an audit party or nominated chartered/cost accountant, to inspect a registered person's business premises and examine books, documents, computers, programs and other relevant things for audit, scrutiny and verification. Persons in charge must furnish declared records, trial balance, audited annual accounts where required, cost audit report, and income tax audit report, and any other relevant records for scrutiny within fifteen working days of the demand or such further period as allowed. Act-Rules GST - States Sat, 17 Jun 2017 16:40:41 +0530 https://www.taxtmi.com/acts?id=26486