Amendment status not verified — confirm the current text below against the official source.
(1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have Access to access to any place of business of a registered person to business inspect books of account, documents, computers, premises. computer programs, computer software whether installed in a computer or otherwise and such other things as he require and which maybe available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as maybe necessary to safeguard the interest of revenue. (2) Every person in charge of place referred to in sub-section (1) shall, on demand, make available to the officer authorised under sub-section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66- (I) such records as prepared or maintained by the registered person and declare to the proper officer in such manner as may be prescribed. (ii) trial balance or its equivalent; (iii) statement of annual financial account, duly audited, wherever required; (iv) cost audit report, if any, undersection 148 of the Companies Act, 18 of 2013 2013; (v) the income-tax audit report, if any, under section 44AB of the 43of1961 Income-taxAct 1961;and (vi) any other relevant record, for the SCrtny by the officer or audit party or the chartered accountri or cost accountant within a period not exceeding fifteen working days from the day when such demand is made, or such further period as maybe allowed by the said officer or the audit party or the chartered accountant or cost accountant. 458