https://www.taxtmi.com/manuals?id=3216 Non-specified professionals must maintain books of account if income from the profession or gross receipts in any of the three years immediately preceding the previous year exceed the prescribed thresholds; the test applies to individuals and HUFs on one set of thresholds and to other taxpayers on a different, lower set of thresholds, with the trigger satisfied by either professional income or gross receipts in any one of those three years. en-us Wed, 29 Nov 2023 17:24:00 +0530 Wed, 29 Nov 2023 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3216 Non-specified professionals must maintain books of account if income from the profession or gross receipts in any of the three years immediately preceding the previous year exceed the prescribed thresholds; the test applies to individuals and HUFs on one set of thresholds and to other taxpayers on a different, lower set of thresholds, with the trigger satisfied by either professional income or gross receipts in any one of those three years. Manuals Income Tax Wed, 29 Nov 2023 17:24:00 +0530 https://www.taxtmi.com/manuals?id=3216