Sales Tax Rules, 2006

CHAPTER-VIA

Real-Time Electronic Access for Audit & Survey

Sales Tax Rules, 2006 CHAPTER-VIA Real-Time Electronic Access for Audit & Survey From: 2025-01-01 - To: 0000-00-00 44D. Real-time electronic access to stocks, accounts and record. - (1) The registered person shall provide continuous and full real-time electronic access to the premises, stocks, record, accounts and data, whether maintained electronically or otherwise, as and when required by an authorized officer as provided under section 38 of the Act. The authorized officer shall have real-time electronic access to- a. the operation of any computer system which stores, generates or receives data related to taxable activity; b. supporting documentation including file…