Conduct of Inspection
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....fied that the notice will cause undue delay in inspection or there is an apprehension that records of the service provider may be destroyed, mutilated, altered, falsified or secreted, after the notice is served, it may, for reasons to be recorded in writing, dispense with such notice. (2) The Inspecting Authority may require the service provider or an associated person to submit records, as may....
TaxTMI