5A. [ Access to a registered premise. [Inserted (w.e.f. 28.12.2007) by Notification No.45/2007-S.T., dated 28.12.2007.]
(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)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 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.]
