Under Section 28(3), the Comptroller and Auditor-General of India (or any person appointed by him for the audit) has the right to demand production of books, accounts, vouchers, documents and papers, and to inspect any of the offices of the Authority, with rights and privileges equivalent to those the CAG has in connection with:

Section 28(3) equates the CAG's audit powers over AAI's accounts with the SAME rights, privileges, and authority the CAG possesses when auditing GOVERNMENT ACCOUNTS generally - not private company audits under company law, foreign airport operator audits, AERA's separate regulatory audits, or a Chairperson-request-contingent audit power. This equivalence to Government-account audit powers (rather than a lesser, company-audit-style power) reflects AAI's character as a Government-owned statutory corporation whose accounts warrant the full rigour of sovereign audit oversight, consistent with Section 35's parallel characterisation of AAI as a 'company' for tax purposes without diminishing its Government-audit exposure.