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of <h1>Businesses Must Keep Financial Records for Seven Years; Extend if Assessment Reopened Under Section 44AA</h1> All books of account and related documents for a business should be kept at the principal place of business. These records must be preserved for at least six years from the end of the relevant assessment year, totaling seven financial years from the end of the relevant year. If an assessment is reopened, all pertinent documents must continue to be maintained until the completion of the reopened assessment.
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