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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Books of account and records requirement mandates comprehensive maintenance, localisation notice and extended retention for eligible funds and institutions.</h1> Rule 17AA requires specified funds, institutions and trusts to maintain primary books of account and comprehensive documentary records (income sources, applications of income, accumulations, corpus contributions, investments, loans, properties and specified-person transactions) capturing identifying details where available. Records may be kept in written, electronic or other electromagnetic forms and must be maintained at the registered office unless management resolves otherwise and notifies the jurisdictional tax officer within seven days. All specified books and documents must be preserved for ten years from the end of the relevant assessment year, with continued retention where an assessment has been reopened until finalisation.

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