Maintenance of accounts
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....e his total income in accordance with the provisions of this Code. (2) Every person who has entered into an international transaction shall keep and maintain such information and document in respect thereof, as may be prescribed. (3) The person referred to in sub-section (1) shall be the following:- (a) any person carrying on legal, medical, engineering, architectural p....
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.... be, in the business is likely to exceed ten lakh rupees, during such financial year. (4) The books of accounts referred to in sub-section (1) shall be the following, namely,- (a) a cash book; (b) a journal, if the accounts are maintained according to the mercantile system of accounting; (c) a ledger; (d) re....


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