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<h1>Maintenance of books of account requires specified professional records, India accessible electronic storage, and multi year retention obligations.</h1> Rule 46 requires persons obliged to keep accounts to maintain books and documents enabling computation of total income, prescribes specific record types for listed professions (cash book, journal, ledger, bills/receipts, vouchers), adds medical profession registers and inventories, permits location of records at principal or respective practice places, mandates that electronic records and daily backups remain accessible in India on India located servers, and requires retention for seven tax years, with continued preservation where an assessment has been reopened.