https://www.taxtmi.com/acts?id=30241 An officer authorised by a proper officer of at least Additional Commissioner rank may inspect any business premises of a registered person, including books, documents and electronic systems, for audit, scrutiny, verification and revenue protection. The person in charge must, on demand, produce prescribed records, trial balances, audited annual accounts where applicable, cost and income tax audit reports where relevant, and other pertinent records for scrutiny by the authorised officer, an audit party, or a chartered/cost accountant, within a prescribed working day period or such further period as allowed. en-us Sat, 08 Jul 2017 18:57:05 +0530 Tue, 18 Jul 2017 14:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30241 An officer authorised by a proper officer of at least Additional Commissioner rank may inspect any business premises of a registered person, including books, documents and electronic systems, for audit, scrutiny, verification and revenue protection. The person in charge must, on demand, produce prescribed records, trial balances, audited annual accounts where applicable, cost and income tax audit reports where relevant, and other pertinent records for scrutiny by the authorised officer, an audit party, or a chartered/cost accountant, within a prescribed working day period or such further period as allowed. Act-Rules GST - States Sat, 08 Jul 2017 18:57:05 +0530 https://www.taxtmi.com/acts?id=30241