https://www.taxtmi.com/acts?id=52245 Access to the place of business of a taxable person is authorised for an officer under the Act when authorised by the proper officer not below the rank of Joint Commissioner. The officer may inspect books of account, documents, computers, software and other materials for audit, scrutiny, verification and checks necessary to safeguard revenue. The person in charge must make available specified records, including declared records, trial balance, audited annual financial statements, cost audit reports, income-tax audit reports and other relevant records, within fifteen working days or such further period as allowed. en-us Thu, 18 Dec 2025 13:14:18 +0530 Mon, 22 Jun 2026 15:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52245 Access to the place of business of a taxable person is authorised for an officer under the Act when authorised by the proper officer not below the rank of Joint Commissioner. The officer may inspect books of account, documents, computers, software and other materials for audit, scrutiny, verification and checks necessary to safeguard revenue. The person in charge must make available specified records, including declared records, trial balance, audited annual financial statements, cost audit reports, income-tax audit reports and other relevant records, within fifteen working days or such further period as allowed. Act-Rules GST Thu, 18 Dec 2025 13:14:18 +0530 https://www.taxtmi.com/acts?id=52245