https://www.taxtmi.com/forum/issue?id=114883 Balance sheet is a statutory document required by company law: the Companies Act obliges every company to prepare and keep books of account and a financial statement for each financial year, and the financial statement includes the balance sheet. Under the Income Tax Act, maintenance of books of account is compulsory and the explanation to section 139(9) requires filing the balance sheet with the return of income. en-us Wed, 17 Apr 2019 20:05:31 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114883 Balance sheet is a statutory document required by company law: the Companies Act obliges every company to prepare and keep books of account and a financial statement for each financial year, and the financial statement includes the balance sheet. Under the Income Tax Act, maintenance of books of account is compulsory and the explanation to section 139(9) requires filing the balance sheet with the return of income. Discussion-Forum Income Tax Wed, 17 Apr 2019 20:05:31 +0530 https://www.taxtmi.com/forum/issue?id=114883