https://www.taxtmi.com/acts?id=27517 Access to business premises authorises an officer, authorised by a proper officer not below the rank of Joint Commissioner, to inspect books of account, documents, computers, computer programs, computer software and other relevant things at the registered person's place of business for audit, scrutiny, verification and checks. The person in charge must, on demand, make available declared records, trial balance or equivalent, audited annual financial statements where required, cost audit report, income-tax audit report and any other relevant record for scrutiny within fifteen working days or within such extended period as permitted by the inspecting authority or nominated accountant. en-us Sat, 24 Jun 2017 12:23:38 +0530 Tue, 25 Jul 2017 14:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27517 Access to business premises authorises an officer, authorised by a proper officer not below the rank of Joint Commissioner, to inspect books of account, documents, computers, computer programs, computer software and other relevant things at the registered person's place of business for audit, scrutiny, verification and checks. The person in charge must, on demand, make available declared records, trial balance or equivalent, audited annual financial statements where required, cost audit report, income-tax audit report and any other relevant record for scrutiny within fifteen working days or within such extended period as permitted by the inspecting authority or nominated accountant. Act-Rules GST - States Sat, 24 Jun 2017 12:23:38 +0530 https://www.taxtmi.com/acts?id=27517