Amendment status not verified — confirm the current text below against the official source.
(l) (2) 7r. (r) (2) 207 The proper officer under this Act sholl hove power to summon ony person whose ottendonce he considers necessory either to give evidence or to produce o document orony othertfring in ony inquiry in the some monner, os provided in the cose ofo civilcourt under the provisions of the Code of Civil Procedure, I 908. Every such inquiry refened to in sub-section ( l) sholl be deemed to be o Judiciol proceedings" within the meoning ol section 193 ond section 228 of the lndion Penol Code. Any olficer under this Act, ou*rorised bythe proper officer not below the ronk of Joint Commissioner, sholl hove occess to ony ploce ol business of o registered person to inspect books of occount, documents, computers, computer progroms, computer soltwore whether instolled in o computer or otherwise ond such other things os he moy require ond which moy be ovoiloble ot such ploce, for the purposes of corrying outony oudit scrutiny, verificotion ond checks os moy be necessory to sofeguord the interest ol revenue. Every person in chorge of ploce referred to in sub-sedion (l ) sholl, on demond, moke ovoiloble to the officer outhorised under sub- section (l) or the oudit porty deputed by the proper officer or o cost occountont or chortered occountont nominoted under section 66 -- Power to summon persons to give evidence ond produce documents Access to business premises. l8 of 20l 3 43 of I961 20E (i) such records os prepored or mointoined by the registered person ond declored to the proper off icer in such monner os moy be prescribed; (ii) triol bolonce or its equivolent; (iii) stotements of onnuol finonciol occounts, duly oudited, wherever required; (iv) cost oudit report, if ony, under section 148 of the ComponiesAct, 2013; (v) the income-tox oudit report, if ony, under section 44AB ofthe lncome-tox Act, 1961; ond (vi) ony other relevont record, for the scrutiny by the officer or oudit pofi or the chortered occountont or cost occount- ont within o period not exceeding fifteen working doys from the doy when such demond is mode. or such further period os moy be ollowed by the soid oflicer or the oudit porty or the chortered occountont or cost occountont.