https://www.taxtmi.com/acts?id=29218 Access to business premises permits authorised officers (authorised by a proper officer not below Joint Commissioner) to inspect books, documents, computers, computer programs and software at a registered person's business for audit, scrutiny and verification to safeguard revenue; persons in charge must, on demand, produce declared records, trial balances, audited annual accounts where required, cost audit and income-tax audit reports and other relevant records for scrutiny within a limited period or as extended by the officer or audit party. en-us Mon, 03 Jul 2017 15:34:37 +0530 Tue, 08 Aug 2017 15:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29218 Access to business premises permits authorised officers (authorised by a proper officer not below Joint Commissioner) to inspect books, documents, computers, computer programs and software at a registered person's business for audit, scrutiny and verification to safeguard revenue; persons in charge must, on demand, produce declared records, trial balances, audited annual accounts where required, cost audit and income-tax audit reports and other relevant records for scrutiny within a limited period or as extended by the officer or audit party. Act-Rules GST - States Mon, 03 Jul 2017 15:34:37 +0530 https://www.taxtmi.com/acts?id=29218