https://www.taxtmi.com/acts?id=3586 Section 44AA requires specified professionals and other persons meeting statutory income or turnover thresholds, or falling under certain deeming or presumptive provisions, to keep and maintain books of account and other documents sufficient to enable the Assessing Officer to compute total income. The Board may, by rules, prescribe the nature, form, particulars, place, manner and retention period of such records, and higher thresholds apply to individuals and Hindu undivided families. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 17:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3586 Section 44AA requires specified professionals and other persons meeting statutory income or turnover thresholds, or falling under certain deeming or presumptive provisions, to keep and maintain books of account and other documents sufficient to enable the Assessing Officer to compute total income. The Board may, by rules, prescribe the nature, form, particulars, place, manner and retention period of such records, and higher thresholds apply to individuals and Hindu undivided families. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3586