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45. Audit of returns, accounts, etc.
(1) For the purposes of audit of returns, annual statement and accounts, the Commissioner or the designated officer or any other officer authorised to do so ,may require any person to produce evidence for verification of correctness of any return and any other additional information as may be considered necessary.
(2)The Commisssioner or the designated officer or any other officer authorized to do so, as the case may be , shall issue a notice of not less than ten days to the person concerned for production of account books on such date, time and place, as may be specified in the notice.
(3) A person, who has been served notice under sub-rule (2), shall produce on the specified date and time such account books, as are mentioned in the notice.
(4) During the course of audit, the person concerned shall provide to the Commissioner as the designated officer or any other officer authorized to do so, all necessary facilities for conducting the audit. The person concerned shall also provide every such information, as may be required by the officer conducting the audit.
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