https://www.taxtmi.com/acts?id=29476 Officers authorised by a proper officer not below Joint Commissioner may access a registered person's business premises to inspect books, documents, computers, computer programs and software for audit, scrutiny, verification and revenue safeguards. The person in charge must produce prescribed records, trial balance, audited financial statements where required, cost audit reports and income tax audit reports and any other relevant records for scrutiny within fifteen working days of demand or such further period as allowed by the inspecting officer, audit party or nominated chartered or cost accountant. en-us Tue, 04 Jul 2017 15:23:29 +0530 Thu, 27 Jul 2017 18:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29476 Officers authorised by a proper officer not below Joint Commissioner may access a registered person's business premises to inspect books, documents, computers, computer programs and software for audit, scrutiny, verification and revenue safeguards. The person in charge must produce prescribed records, trial balance, audited financial statements where required, cost audit reports and income tax audit reports and any other relevant records for scrutiny within fifteen working days of demand or such further period as allowed by the inspecting officer, audit party or nominated chartered or cost accountant. Act-Rules GST - States Tue, 04 Jul 2017 15:23:29 +0530 https://www.taxtmi.com/acts?id=29476