(1) It shall be the duty of the KRA whose affairs are being inspected, and of every director,officer and employee thereof, to produce to the inspecting authority such books, accounts,records and other documents in its custody or control and furnish him with such statementsand information relating to its activities as a KRA, within such reasonable period as theinspecting authority may require.
(2) The KRA shall allow the inspecting authority to have reasonable access to the premisesoccupied by it or by any other person on their behalf and also extend reasonable facility forexamining any books, records, documents and computer data in the possession of the KRA or any other person on their behalf and also provide copies of the documents or other materialswhich, in the opinion of the inspecting authority are relevant for the purposes of theinspection.
(3) The inspecting authority, in the course of inspection, shall be entitled to examine or torecord the statements of any director, officer or employee of the KRA.
(4) It shall be the duty of every director, officer or employee of the KRA to give to theinspecting authority all assistance in connection with the inspection, which the inspectingauthority may reasonably require.
Submission of Report to the Board
21. The inspecting authority shall, as soon as possible, on completion of the inspection, submit areport to the Board:
Provided that if directed to do so by the Board the inspecting authority shall submit interim reports.
Communication of findings, etc.