https://www.taxtmi.com/acts?id=28707 Section 71 authorises an officer designated by a proper officer not below Joint Commissioner to access a registered person's business premises to inspect books, documents, computers, programs and software for audit, scrutiny and verification to protect revenue. The person in charge must, on demand, provide declared records, trial balance, audited financial statements where required, cost audit and income-tax audit reports and other relevant records to the authorised officer, audit party or nominated chartered/cost accountant within fifteen working days or a further period allowed. en-us Fri, 30 Jun 2017 16:32:08 +0530 Wed, 19 Jul 2017 15:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28707 Section 71 authorises an officer designated by a proper officer not below Joint Commissioner to access a registered person's business premises to inspect books, documents, computers, programs and software for audit, scrutiny and verification to protect revenue. The person in charge must, on demand, provide declared records, trial balance, audited financial statements where required, cost audit and income-tax audit reports and other relevant records to the authorised officer, audit party or nominated chartered/cost accountant within fifteen working days or a further period allowed. Act-Rules GST - States Fri, 30 Jun 2017 16:32:08 +0530 https://www.taxtmi.com/acts?id=28707