https://www.taxtmi.com/acts?id=27825 Authorised officers (not below Joint Commissioner) may access any business premises of a registered person to inspect physical and digital books, documents, programs and other items for audit, scrutiny and revenue protection. The person in charge must, on demand, furnish declared records, trial balance, audited annual accounts where required, cost audit reports, income-tax audit reports and other relevant records to the authorised officer, audit party or nominated chartered/cost accountant for scrutiny within the prescribed period or any extension allowed by the inspecting authority. en-us Mon, 26 Jun 2017 14:29:51 +0530 Tue, 27 Jun 2017 13:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27825 Authorised officers (not below Joint Commissioner) may access any business premises of a registered person to inspect physical and digital books, documents, programs and other items for audit, scrutiny and revenue protection. The person in charge must, on demand, furnish declared records, trial balance, audited annual accounts where required, cost audit reports, income-tax audit reports and other relevant records to the authorised officer, audit party or nominated chartered/cost accountant for scrutiny within the prescribed period or any extension allowed by the inspecting authority. Act-Rules GST - States Mon, 26 Jun 2017 14:29:51 +0530 https://www.taxtmi.com/acts?id=27825