Access to a registered premises

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..... 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 in regard to receipt, purchase, manuf .....

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..... 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), for the scrutiny of the officer or the audit party or the cost accountant or chartered accountant, within t .....

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..... t 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 the scrutiny of the officer or audit party, as the case may be." 2. Inserted vide Not. 08/2015 - Dated 28-2-2015, w.e.f. 1st day of March, .....

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