Page 7 - Chap20 Inspection, Search & Seizure
P. 7

the audit party deputed by the proper officer or the Chartered Accountant or Cost Accountant, who

             has been deputed by the Commissioner to carry out special audit.
         Ü The following records are covered by this provision and are to be produced, if called for:-
             (i) The records prepared and maintained by the registered person and declared to the proper officer in
                 the prescribed manner.
             (ii) Trial balance or its equivalent.

             (iii) Statements of annual financial accounts, duly audited.
             (iv) Cost audit report, if any.
             (v) The income - tax audit report, if any.

             (vi) Any other relevant record.












































































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