Access to a registered premises

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..... ny scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every assessee, 2 [an importer who issues an invoice on which CENVAT credit can be taken,] and first stage and second stage dealer shall furnish to the officer empowered under sub-rule (1), a list in duplicate, of- i. All the records prepared and maintained for accounting of transaction .....

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..... tant nominated under section 14 A or section 14 AA of the Act,- (i) the records maintained or prepared by him in terms of sub-rule (2); (ii) the cost audit reports, if any, under section 233B of the Companies Act, 1956(1 of 1956); and (iii) the income-tax audit report, if any, under section 44 AB of the Income-tax Act, 1961 (43 of 1961), .....

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..... r the Comptroller and Auditor General of India,- i. the records maintained or prepared by him in terms of sub-rule (2); ii. the cost audit reports, if any, under section 233 B of the Companies Act, 1956 (1 of 1961), for the scrutiny of the officer or audit party, as the case may be. iii. the Income-tax audit report, if any, under section 44AB of the Income Tax Act, 1961 (43 of 1961) for t .....

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