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    Comparison of Section 62 "Maintenance of books of account" between the Income-Tax Act, 2025 (as pass...
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    Act RulesIncome Tax
    Comparison of Section 62 "Maintenance of books of account" between the Income-Tax Act, 2025 (as pass...
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    Maintenance of books of account: record keeping duty for specified professions and businesses; Board to prescribe particulars and retention.
    Section 62 requires maintenance of books and documents to enable computation of total income by specified professions, businesses meeting alternative income or turnover tests, and professions notified by the Board. The Board may prescribe the form, particulars, manner, place and retention periods. The enacted text repositions the Board's notification power into the definition of specified professions, corrects an apparent turnover threshold error for individuals/HUFs, and revises cross references affecting deemed profits carve outs; operational details depend on subsequent rules and the referenced tables.

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