https://www.taxtmi.com/article/detailed?id=16619 Books of account are systematic financial records that support reporting, taxation, auditing, compliance, and management oversight. Their evidentiary value increases when they are maintained under recognized accounting principles and supported by invoices, contracts, bank statements, vouchers, and other documentary evidence. Such records may be used in commercial, tax, insolvency, and fraud-related matters, while electronic books are recognized where integrity, authenticity, and reliability are established through technological safeguards and certification. en-us Thu, 11 Jun 2026 08:34:25 +0530 Thu, 11 Jun 2026 08:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16619 Books of account are systematic financial records that support reporting, taxation, auditing, compliance, and management oversight. Their evidentiary value increases when they are maintained under recognized accounting principles and supported by invoices, contracts, bank statements, vouchers, and other documentary evidence. Such records may be used in commercial, tax, insolvency, and fraud-related matters, while electronic books are recognized where integrity, authenticity, and reliability are established through technological safeguards and certification. Articles Accounting - Auditing Thu, 11 Jun 2026 08:34:25 +0530 https://www.taxtmi.com/article/detailed?id=16619