https://www.taxtmi.com/acts?id=3680 Books of account and specified documents must be maintained by persons carrying on specified professions, subject to the gross receipts threshold. The required records include a cash book, journal where mercantile accounting is followed, ledger, serially numbered bills and receipts, and supporting vouchers, with additional registers and inventory requirements for medical professionals. The records must generally be kept at the place of practice and preserved for six years from the end of the relevant assessment year, subject to continued retention where assessment is reopened. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 15:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3680 Books of account and specified documents must be maintained by persons carrying on specified professions, subject to the gross receipts threshold. The required records include a cash book, journal where mercantile accounting is followed, ledger, serially numbered bills and receipts, and supporting vouchers, with additional registers and inventory requirements for medical professionals. The records must generally be kept at the place of practice and preserved for six years from the end of the relevant assessment year, subject to continued retention where assessment is reopened. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3680