Books and Accounts. (Section 48)

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....ayable or the excess tax credit due for carry forward. (b) Purchase records, showing details of purchases on which tax has been paid, purchases made without payment of tax, purchases made from an exempted unit and purchases made from outsideDelhi in Form DVAT-30. Original tax invoices for purchases on which tax has been paid and invoices for purchases made without payment of tax shall be preserv....

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....her place taken on hire (h) Order records and delivery challans wherever applicable. (i) Annual accounts including trading, profit and loss accounts and the balance sheet. (j) Bank records, including statements, cheque book counter foils and pay-in-slips. (k) Cash book, daybook and ledger. 1[(l) Record of Credit and Debit Note(s) relating to purchase in DVAT-30A and record of Credit an....