Regulation 34 — REGULATIONS_AUDIT

(2) Audit shall also have access to individual assessment files/e-assessment records as may be necessary subject to provisions of applicable laws and rules. The department concerned shall provide access to the assessment records/ e-assessment records; and also any computerised systems including the databases maintained by it in hard copy or/and electronic form.

(3) As regards third party records and additional information thereon, relevant provisions in Chapter 4 and 13 will be applicable.

34. Access to specific documents, records and IT systems related to aspects of revenue administration (1) Audit shall have access to comprehensive, consolidated, granular and other related information, whether in manual, computerized or in any other form, in respect of revenue administration, viz, assessment, collection, allocation, registration, refunds and management thereof, as may be necessary. The department concerned shall comply with requests for information with all reasonable expedition.