9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Rule 5A - Access to a registered premises - Service Tax Rules, 1994Extract 1 Rule 5A. Access to a registered premises. (1) An officer authorised by the Commissioner in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. 2 [(2) Every assessee, shall, on demand make available to the officer empowered under sub-rule (1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India, or a cost accountant or chartered accountant nominated under section 72A of the Finance Act, 1994, - (i) the records maintained or prepared by him in terms of sub-rule (2) of rule 5 ; (ii) the cost audit reports, if any, under section 148 of the Companies Act, 2013 (18 of 2013) ; and (iii) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961), for the scrutiny of the officer or the audit party, or the cost accountant or chartered accountant, within the time limit specified by the said officer or the audit party or the cost accountant or chartered accountant, as the case may be.] ------------------------------------ Note : 1. Has been inserted vide Notification No. 45/2007 dated 28/12/2007 2. Substituted vide NOTIFICATION No. 23/2014-SERVICE TAX dated 5 th December, 2014 , before it was read as, (2) Every assessee shall, on demand, make available to the officer authorised under sub-rule (1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India, within a reasonable time not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by such officer or the audit party, as the case may be,- (i) the records as mentioned in sub-rule (2) of rule 5 ; (ii) trial balance or its equivalent; and (iii) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 ( 43 of 1961) , for the scrutiny of the officer or audit party, as the case may be.
|
