https://www.taxtmi.com/article/detailed?id=10843 Section 71 permits a proper officer authorised in writing by the Additional/Joint Commissioner to access business premises to inspect books, documents, computers, programs and other things for audit, scrutiny, verification and checks. The person in charge must produce declared records, trial balance, audited financial statements where applicable, cost audit and income-tax audit reports and other relevant records within a reasonable time, ordinarily not exceeding fifteen working days from demand, subject to extensions permitted by the requisitioning authority. en-us Wed, 30 Nov 2022 13:33:01 +0530 Wed, 30 Nov 2022 13:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10843 Section 71 permits a proper officer authorised in writing by the Additional/Joint Commissioner to access business premises to inspect books, documents, computers, programs and other things for audit, scrutiny, verification and checks. The person in charge must produce declared records, trial balance, audited financial statements where applicable, cost audit and income-tax audit reports and other relevant records within a reasonable time, ordinarily not exceeding fifteen working days from demand, subject to extensions permitted by the requisitioning authority. Articles Goods and Services Tax - GST Wed, 30 Nov 2022 13:33:01 +0530 https://www.taxtmi.com/article/detailed?id=10843