Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Maintenance of accounts

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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:— (a) any person carrying on legal, medical, engineering, architectural profession or profession of accountancy, technical consultancy, inte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ained according to the mercantile system of accounting; (c) a ledger; (d) register of daily inventory of business trading asset; (e) copies of serially numbered bills issued by the person, if the value of the bill exceeds two hundred rupees; (f) copies or counterfoils of serially numbered receipts issued by the person, if 40 the value of the bill exceeds two hundred rupees; (g) original ....