Maintenance of books of account.

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....n (2); or (c) any other person carrying on profession notified by the Board in this behalf, shall keep and maintain such books of account and other documents to enable the Assessing Officer to compute his total income under this Act. (2) The conditions in respect of persons referred to in sub-section (1)(b) shall be the following:-- (a) where the income from business or profession exceeds one....

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....Hindu undivided family, clauses (a) and (b) shall be modified to the extent of income from such business or profession exceeding two lakh and fifty thousand rupees and its total sales, turnover or gross receipts from such business or profession exceeding two lakh and fifty thousand rupees. (3) For the purposes of this section, the Board may prescribe-- (a) the books of account and other documen....