https://www.taxtmi.com/acts?id=30060 An officer authorised by the 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 protection. The person in charge must, on demand, produce declared records, trial balance, audited annual accounts where required, cost audit report if any, income tax audit report if any, and other relevant records for scrutiny within a specified working day period or any extension allowed by the inspecting party. en-us Sat, 08 Jul 2017 12:31:44 +0530 Sat, 29 Jul 2017 17:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30060 An officer authorised by the 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 protection. The person in charge must, on demand, produce declared records, trial balance, audited annual accounts where required, cost audit report if any, income tax audit report if any, and other relevant records for scrutiny within a specified working day period or any extension allowed by the inspecting party. Act-Rules GST - States Sat, 08 Jul 2017 12:31:44 +0530 https://www.taxtmi.com/acts?id=30060