Maintenance of books of account under section 62

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....ome under the Act. (2) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or profession of authorised representative or film artist, shall keep and maintain the books of account and other documents specified in sub-rule (4). (3) The provisions of sub-rule (2) shall not apply- ....

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....in respect of expenditure equal to or exceeding two hundred and fifty rupees incurred by the person and issued to him; or (f) payment vouchers prepared and signed by the person, where the expenditure incurred does not exceed two hundred and fifty rupees, and the cash book maintained by the person does not contain adequate particulars in respect of such expenditure; (5) In this rule,- ....

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....him or by any other person, as- (i) an actor; or (ii) a cameraman; or (iii) a director, including an assistant director; or (iv) a music director, including an assistant music director; or (v) an art director, including an assistant art director; or (vi) a dance director, including an assistant dance director; or (vii) an editor; or ....

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....ned by the person at- (a) the place where he is carrying on the profession; or (b) where the profession is carried on in more places than one, at the principal place of his profession; or (c) if the person keeps and maintains separate 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 ma....