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    <description>Amendment prescribes books of account and documentary requirements for specified professions, requiring a daily cash book, a journal if mercantile accounting is used, a ledger, duplicate machine-numbered bills and receipts, and original bills or payment vouchers; defines &quot;authorised representative&quot;, &quot;daily cash book&quot; and &quot;film artist&quot;; requires medical practitioners additionally to maintain a daily case register in Form No. 3C and inventories of drugs and consumables; and specifies that records be kept at the principal professional premises or at respective places if separate books are maintained.</description>
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