Section Text
a) submit to the Board, such returns at such times, in such form, and containing such particulars, as may be prescribed;
(b) maintain true and correct accounts and other records pertaining to his estate or business, as the case may be, in such form as may be prescribed; 40[(c) permit any person authorized in this behalf by the Central Government or by the Board or any member of the Board authorized by the Chairman in writing or any officer of the Board to inspect the accounts and records referred to in clause (b)]