https://www.taxtmi.com/acts?id=55590 An IIO must maintain and preserve, in electronic retrieval form, a year-end balance sheet, profit and loss account, revenue account, and cash or fund flow statement prepared using the direct method. The profit and loss account must be maintained on an accrual basis. The duty also covers other books of account, records, and documents relating to business activities where specified from time to time. en-us Mon, 21 Sep 2026 13:25:26 +0530 Mon, 21 Sep 2026 13:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55590 An IIO must maintain and preserve, in electronic retrieval form, a year-end balance sheet, profit and loss account, revenue account, and cash or fund flow statement prepared using the direct method. The profit and loss account must be maintained on an accrual basis. The duty also covers other books of account, records, and documents relating to business activities where specified from time to time. Act-Rules Indian Laws Mon, 21 Sep 2026 13:25:26 +0530 https://www.taxtmi.com/acts?id=55590