Income-tax (Amendment) Rules, 1977

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.... powers conferred by sub-section (3) of section 44AA, read with section 295, of the Income-tax Act, 1961 (43 of 1961), is hereby published for the information of all persons likely to be affected thereby ; and notice is hereby given that the said draft will be taken into consideration on or after the 1st day of March, 1977. 2. Any objection or suggestion which may be received from any person wi....

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....(2). (2) The books of account and other documents referred to in sub-rule (1) shall be the following, namely :-- (i) a daily cash book ; (ii) a journal, if the accounts are maintained according to the mercantile system of accounting ; (iii) a ledger ; (iv) duplicate copies of machine-numbered bills and receipts issued by the person ; (v) original bills and receipts in respect of ....

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.... (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 assitant director ; (iv) a music director, including an assistant music director ; (v) an art director, including an assistant art director ; (vi) ....

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....e is carrying on the profession or, where the profession is carried on in more places than one, at the principal place of his profession : Provided that where the person keeps and maintains seperate books of account in respect of each place where the profession is carried on, such books of account and other documents may be kept and maintained at the respective places at which the profession is....