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What books of account have been prescribed to be maintained by a person carrying on business/profession under the Income-tax Act?

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Full Text of the Document

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....tain such book of account and other documents as may enable the Assessing Officer to compute his total income in accordance with the provisions of the Act, if:-. Particulars Individual or HUF Any other assessee In case of existing business or profession, income or gross turnover in any one of the 3 preceding previous years exceeds the following- * Income from business or profession * Turno....

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