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      Home› Circulars List › Companies Law › 1965 › Companies Law - 1965 › This
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      Companies Law

      Maintenance of ‑ Keeping accounts on cash or receipts basis - Whether amounts to keeping proper books of account

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      Proper books of account: maintaining accounts on a cash or receipts basis does not satisfy company law requirements.
      Maintaining a company's accounts on a cash or receipts basis does not amount to keeping proper books of account under company law; recording only cash ... Summary

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      ActsIncome Tax
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