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    <title>Income-tax (24th Amendment) Rules, 2022</title>
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    <description>Entities claiming specified exemptions must maintain comprehensive books of account and other documents, including primary books (cash book, ledger, journal), bills and receipts, and records detailing projects, donor contributions (with donor identity, PAN and Aadhaar if available), applications of income (domestic and foreign), credits to other specified institutions, accumulations and investments in prescribed and other modes, corpus contributions (including for notified religious places), loans and borrowings, properties, and transactions with specified persons. Records may be electronic, must be kept at the registered office unless another Indian location is resolved and notified to the assessing officer within seven days, and retained for ten years from the end of the relevant assessment year (extended while any reopened assessment remains pending).</description>
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