https://www.taxtmi.com/manuals?id=1982 Registered persons must retain books of account and other records under section 35 for the statutory baseline retention period measured from the due date for filing the relevant annual return. If the person is party to appeal, revision, proceeding or investigation under the Act, records pertaining to that subject matter must be retained for the period that is later: the post disposal retention interval after final disposal, or the baseline statutory retention period. en-us Thu, 16 Feb 2023 14:53:00 +0530 Fri, 28 Apr 2023 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1982 Registered persons must retain books of account and other records under section 35 for the statutory baseline retention period measured from the due date for filing the relevant annual return. If the person is party to appeal, revision, proceeding or investigation under the Act, records pertaining to that subject matter must be retained for the period that is later: the post disposal retention interval after final disposal, or the baseline statutory retention period. Manuals GST Thu, 16 Feb 2023 14:53:00 +0530 https://www.taxtmi.com/manuals?id=1982