TaxTMI 
TaxTMI 
Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions
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.... on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or authorised representative or film artist shall keep and maintain the books of account and other documents specified in sub-rule (2) : Provided that nothing in this sub-rule shall apply in relation to any previous year in the case of any person if his to....
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....lly numbered receipts issued by him: Provided that nothing in this clause shall apply in relation to sums not exceeding twenty-five rupees; (v) original bills wherever issued to the person and receipts in respect of expenditure incurred by the person or, where such bills and receipts are not issued and the expenditure incurred does not exceed fifty rupees, payment vouchers prepar....
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....day and giving the cash balance in hand at the end of each day or at the end of a specified period not exceeding a month; (c) film artist means any person engaged in his professional capacity in the production of a cinematograph film whether produced by him or by any other person, as (i) an actor; (ii) a cameraman; (iii) a director, including an assistant direct....
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....er consumable accessories used for the purpose of his profession. (4) The books of account and other documents specified in sub-rule (2) and sub-rule (3) other than those relating to a previous year which has come to an end shall be kept and maintained by the person at the place where he is carrying on the profession or, where the profession is carried on in more places than one, at the princip....