Access to business premises [ Section 71 ]

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Full Text of the Document

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....have access to any place of business of registered person to inspect * books of account, * documents, * computers, * computer programs, * computer software (whether installed in a computer or otherwise) * and such other things as he may require and which may be available at such place. Objective of Access to place of business The object is to carry out any audit, scrutiny, verificati....