Section 71 - Access to business premises.

71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a computer or otherwise and such other things as he may require and which may be available at such place,

Add to Fav ☆

Add to favorites.

2 Notifications/Circulars on Section 71

10 case laws on Section 71