|
57.-(1) Notwithstanding anything to the contrary in any other enactment or law, an authorised officer of the relevant tax authority shall at all reasonable times have free access to all land, buildings, places, books and documents, in the custody or under the control of a person, public officer, or institution, for the purpose of inspecting the books or documents including those stored or maintained in computers, servers, billing systems or on
digital, magnetic, optical or electronic media, and any property, process or matter which the officer considers necessary or relevant for the purpose...
View full post
|
|
