ACCESS TO RECORDS (EXEMPTION)

According to Section 25, a person who is required to maintain any record or documents under this Act shall be required by _______ to allow access.

A person who is required to maintain any record or documents under this Act shall maintain all except

The officer of Inland Revenue authorized by the Commissioner, on the basis of the record, obtained from the registered person, may in a year, conduct audit:

According to Section 25, if the Commissioner has information or sufficient evidence showing that such registered person is involved in tax fraud or evasion of tax, he may authorize an officer of Inland Revenue, not below the rank of ________, to conductan inquiry or investigation under Section 38:

According to Section 25(3), after completion of Audit under this Section or any other provision of this Act, the officer of Inland Revenue may, after obtaining the registered person’s explanation on all the issues raised in the audit shall:

According to Section 25(5), if a registered person wishes to deposit the amount of tax short paid or amount of tax evaded along with default surcharge voluntarily, whenever it comes to his notice, before receipt of notice of audit,

According to Section 25(5), if a registered person wishes to deposit the amount of tax short paid or amount of tax evaded along with default surcharge during the audit he may deposit the evaded amount of tax, default surcharge under Section 34, and  of the penalty payable under Section 33:

According to Section 25(5), If a registered person deposits the amount of tax short paid or amount of tax evaded along with the default surcharge u/s• 34 and full amount of penalty u/s 33 after issuance of show cause notice,

According to Section 25A, an _______ of Inland Revenue can draw sample of minimum quantity of any goods or raw materials for examination in order to be able determine their liability to sales tax or for the purpose of establishing their value:

According to Section 25AA, the Commissioner or an office of Inland Revenue may, in respect of any transaction between persons who are associates, determine the transfer price of between the persons as is necessary to reflect the fair market value of supplies in an arm’s length transaction: