Maintenance of accounts

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....h 15 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, namely:—       &nbsp....

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.... any financial year, his income from the business is likely to exceed two lakh rupees or his total turnover or gross receipts, as the case may be, in the business is likely to exceed ten lakh rupees, during such financial year.     (4) The books of account referred to in sub-section (1) shall be the following, namely:—         (a) a cash bo....

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...., if the amount of the expenditure exceeds two hundred rupees;         (h) payment vouchers prepared and signed by the person in respect of expenditure not exceeding two hundred rupees, if there are no bills or receipts for such expenditure.     (5) The bills or receipts issued to any person shall contain the name, address and such other part....