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        Income Tax

        Maintenance of books of accounts-Section 44AA of the Income-tax Act, 1961-Date from which effective-Clarification regarding

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        Maintenance of books of accounts: obligation under Section 44AA applies to accounting years commencing on or after 1 April 1976. The maintenance requirement under Section 44AA-specifically the obligations in sub sections (1) and (2)-applies only to books of accounts and documents in respect of accounting years commencing on or after 1 April 1976.
                          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.

                                Maintenance of books of accounts: obligation under Section 44AA applies to accounting years commencing on or after 1 April 1976.

                                The maintenance requirement under Section 44AA-specifically the obligations in sub sections (1) and (2)-applies only to books of accounts and documents in respect of accounting years commencing on or after 1 April 1976.


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