30. Examination of accounts of assessee. section 24.

 The assessing authority may, at any time within three years of the close of the year to which any account required to be maintained by an assessee under sub-section (1) of section 24 relates, require him to produce the same before him for verification of returns filed by him under sub-section (3) and in particular the assessing authority shall verify the payments made by the assessee in the Government treasury and the certificates of deduction and payment issued by him to the payees under sub-section (4).