Records and accounts

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....t the principal place of business as recorded in his certificate of registration to allow the Commissioner to readily ascertain the amount of tax due under this Act, and to explain all transactions, events and other acts engaged in by the person that are relevant for any purpose of this Act,: PROVIDED that the dealer maintaining computerised books of accounts using a software should be able to ....

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.... (c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment.       (3)  The Commissioner may prescribe the manner and form in which accounts and records are to be prepared.       (4)  If the Commissioner co....

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....events or transactions which they record unless any proceedings in respect of that year are pending in which case they shall be preserved till the final decision in those proceedings.  Any loss thereof shall be reported to the Police and the Commissioner within a period of fifteen days from the date of occurrence.   ----------------------- Notes:- 1. Substituted vide NOTIFICA....