Retention period for books of account requires long-term maintenance from the end of the relevant assessment year. Books of account and other documents relating to charitable or religious trusts are to be kept and maintained for a period of ten years from the end of the relevant assessment year, defining the temporal scope of retention and the compliance obligation for such trusts.
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Provisions expressly mentioned in the judgment/order text.
Retention period for books of account requires long-term maintenance from the end of the relevant assessment year.
Books of account and other documents relating to charitable or religious trusts are to be kept and maintained for a period of ten years from the end of the relevant assessment year, defining the temporal scope of retention and the compliance obligation for such trusts.
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