Section 24 in The Maharashtra Agricultural Income-Tax Rules, 1962
24. Notice of Inspection.
- Unless the Commissioner deems it necessary to make a surprise visit, he shall give reasonable notice in writing to the assessee of his intention to inspect the books of accounts, registers, vouchers and other documents and in fixing the date, time and place for the purpose, shall, as far as possible, have due regard to the convenience of the assessee.
