Audit

(1) Any person thereunto authorised in writing by the Commissioner for any purpose relating to the administration or enforcement of these Rules may, at any reasonable time, enter any premises or place where any records or books of account are kept or should be kept and– (a) audit or examine any books, records, writings or other documents which relate or may relate to the information that is or should be contained in such records or books of account or to the amount of any deduction or withholding required under these Rules; (b) require the owner, occupier or person in charge of the premises or place to give him all reasonable assistance in connection with his audit or examination and to answer all proper questions relating to the audit or examination; and for that purpose require the owner, occupier or person in charge of the premises or place to attend at such premise or place with him. (2) The Commissioner may, for any purpose relating to the administration or enforcement of these Rules, by registered letter or by demand served personally, require from any person– (a) any information or additional information, including any or supplementary return, or (b) the production of any book, record, writing or other document, within such reasonable time as is stipulated in such letter or demand. 102 Income and Business Tax