Definition of book and paper covers books of account, deeds, vouchers and registers maintained in paper or electronic form. "book and paper" and "book or paper" are defined to include books of account, deeds, vouchers, writings, documents, minutes and registers maintained on ... Summary
Definition of book and paper covers books of account, deeds, vouchers and registers maintained in paper or electronic form.
"book and paper" and "book or paper" are defined to include books of account, deeds, vouchers, writings, documents, minutes and registers maintained on paper or in electronic form, thereby treating physical and electronic corporate records as within the statutory scope of company records.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
