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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>Recordkeeping obligations require maintenance of books of account when income or turnover thresholds are met.</h1> Maintenance of books and documents enabling computation of total income is required for persons carrying on specified professions or businesses who meet prescribed income or turnover criteria, with modified thresholds for individuals and Hindu undivided families and where claimed income is lower than deemed profits. The Board may prescribe the specific books, particulars, form, place of maintenance and retention period. Specified profession includes listed professional services and any others notified by the Board.

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