https://www.taxtmi.com/acts?id=20410 The clause substitutes the recordkeeping trigger in subsection (2) to require every person carrying on business to keep and maintain books of account and other documents where the presumptive taxation provision is applicable and the person's income exceeds the maximum amount not chargeable to tax; the amendment takes effect from 1 April, 2017 and applies to the assessment year 2017-2018 and subsequent years. en-us Mon, 29 Feb 2016 16:27:29 +0530 Mon, 29 Feb 2016 16:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20410 The clause substitutes the recordkeeping trigger in subsection (2) to require every person carrying on business to keep and maintain books of account and other documents where the presumptive taxation provision is applicable and the person's income exceeds the maximum amount not chargeable to tax; the amendment takes effect from 1 April, 2017 and applies to the assessment year 2017-2018 and subsequent years. Act-Rules Bill Mon, 29 Feb 2016 16:27:29 +0530 https://www.taxtmi.com/acts?id=20410