Amendment status not verified — confirm the current text below against the official source.
(1) Any officer under this Act authorised by the proper Access to business officer not below the rank of Joint Commissioner shall . premises. have access to any place of business of a registeredperson 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, for the purposes of carrying out any audit, scrutiny, verification and checks as may be· necessary to safeguardthe interest of revenue. 18 of2013 43ofl961 86 (2) Every person in charge of place .referred;to in sub- section (1) shall, on demands mab available to the officer authorised under sub-section fi) or the i audit party deputed by the proper officer or atost·accountant or chartered accoua&ant nominated under seffion 66-- (i) such records as prepared or maintained by the registeredperson and declared to the proper officer in such manner as •Y be prescribed; (ii) trial balance or its equivalent; (iii) statements ·of annual financial accounts, duly audited, wherever required; (iv) cost audit report, if any, under secti°°' 148 of the Companies Act, 2013; ' · · (v) the income-tax audit report, if any, under section 44AB of the Income-tax Act.1961; and (vi) any other relew.n?record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a peri? ,not exceeding fifteen workingdaysfrom tl,ieday when such demand is made, or sucli further: period as may be allowed by the said officer or the audit party or the chartered accountant or,cost accountant.