https://www.taxtmi.com/acts?id=29148 Section 71 empowers officers authorised by a proper officer not below Joint Commissioner to enter business premises and inspect books, documents, computers and related items for audit, scrutiny and verification; the person in charge must produce 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 such further period as allowed. en-us Mon, 03 Jul 2017 14:23:46 +0530 Thu, 20 Jul 2017 17:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29148 Section 71 empowers officers authorised by a proper officer not below Joint Commissioner to enter business premises and inspect books, documents, computers and related items for audit, scrutiny and verification; the person in charge must produce 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 such further period as allowed. Act-Rules GST - States Mon, 03 Jul 2017 14:23:46 +0530 https://www.taxtmi.com/acts?id=29148