https://www.taxtmi.com/acts?id=51593 Section 62 requires maintenance of books of account by persons in specified professions and by other businesses or professions when statutory threshold or situational conditions are met, enabling computation of total income; the Board may prescribe the specific books, particulars, form, place and retention period, and "specified profession" is defined to include several listed professions and others as notified. en-us Wed, 13 Aug 2025 18:59:15 +0530 Mon, 25 Aug 2025 16:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51593 Section 62 requires maintenance of books of account by persons in specified professions and by other businesses or professions when statutory threshold or situational conditions are met, enabling computation of total income; the Board may prescribe the specific books, particulars, form, place and retention period, and "specified profession" is defined to include several listed professions and others as notified. Act-Rules Income Tax Wed, 13 Aug 2025 18:59:15 +0530 https://www.taxtmi.com/acts?id=51593