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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>Maintenance of books of accounts required when income or turnover exceeds threshold; audit obligation follows under law.</h1> An assessee must prepare and maintain books of account when income, gross turnover or receipts exceed prescribed thresholds; Section 44AA governs maintenance while Section 44AB governs audit. The rule distinguishes specified professions, non specified professions, businesses, and businesses covered by presumptive taxation schemes, with thresholds and scheme eligibility determining the extent of record keeping and whether audit obligations apply.

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