https://www.taxtmi.com/acts?id=29857 Officers authorised by the proper officer not below Joint Commissioner may access any registered person's business premises to inspect books, documents, computers, programs and other things for audit, scrutiny and revenue safeguards, and may deploy an audit party or nominated chartered/cost accountant. The person in charge must produce declared accounting records, trial balance, audited annual accounts where required, cost audit reports, income tax audit reports and other relevant records for scrutiny within fifteen working days of demand, unless an extension is permitted by the inspecting authority. en-us Wed, 05 Jul 2017 16:38:30 +0530 Thu, 03 Aug 2017 11:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29857 Officers authorised by the proper officer not below Joint Commissioner may access any registered person's business premises to inspect books, documents, computers, programs and other things for audit, scrutiny and revenue safeguards, and may deploy an audit party or nominated chartered/cost accountant. The person in charge must produce declared accounting records, trial balance, audited annual accounts where required, cost audit reports, income tax audit reports and other relevant records for scrutiny within fifteen working days of demand, unless an extension is permitted by the inspecting authority. Act-Rules GST - States Wed, 05 Jul 2017 16:38:30 +0530 https://www.taxtmi.com/acts?id=29857