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Maintainance of books of accounts.

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....he I.T. Rules, 1962, certain books of accounts have been notified. 2. It is possible that, taking advantage of the fact that nowhere either in the I.T. Act or in the Rules it has been specifically mentioned that the books shall be kept in the traditional from in bound volumes, certain unscrupulous taxpayers may keep their accounts in loose sheets with the sole motive of subsequent manipulation to....

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