TMI BlogAccess to business premisesX X X X Extracts X X X X X X X X Extracts X X X X ..... ms, computer software (whether installed in a computer or otherwise) and such other things as he may require and which may be available at such premises, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every person in charge of premises referred to in sub-section (1) shall, on demand, make available to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the cost accountant or chartered accountant, as the case may be, 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 the said officer or the audit party or the cost accountant or chartered accountant, as the case may be.
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