[Section 44AA and Rule 6F]- Maintenance of Accounts by certain persons carrying on Profession or Business

Table of Contents

 

·         1.   [Section 44AA(1)]- A Person carrying on certain Professions:

o    Prescribed books of account and documents to be kept and maintained under section 44AA(3) by person carrying on certain professions [Rule 6F]:

o    Circumstance where maintaining the prescribed books of account shall not be necessary :

·         2.   [Section 44AA(2)]- Person carrying on a Non-Specified Profession or carrying on Business:

·         3.   When maintenance of books of account not necessary

·         4.   Consequences of failure to keep Accounts. Etc. :

 

 


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