https://www.taxtmi.com/acts?id=28532 An officer authorised by the proper officer not below the rank of Joint Commissioner may access business premises of a registered person to inspect books, documents, computers and related items for audit and verification. The person in charge must, on demand, produce declared records, trial balance, audited annual accounts where required, cost audit report under company law and income-tax audit report for scrutiny within a time-bound period not exceeding fifteen working days or such further period as allowed by the inspecting authority. en-us Thu, 29 Jun 2017 16:56:56 +0530 Thu, 29 Jun 2017 16:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28532 An officer authorised by the proper officer not below the rank of Joint Commissioner may access business premises of a registered person to inspect books, documents, computers and related items for audit and verification. The person in charge must, on demand, produce declared records, trial balance, audited annual accounts where required, cost audit report under company law and income-tax audit report for scrutiny within a time-bound period not exceeding fifteen working days or such further period as allowed by the inspecting authority. Act-Rules GST - States Thu, 29 Jun 2017 16:56:56 +0530 https://www.taxtmi.com/acts?id=28532