Provisions of Sec 44AA under Presumptive Taxation

CA.R.S.KALRA , Last updated: 05 December 2020  
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Sec 44AA of the Act requires certain persons to maintain books of account. The provisions of this section read with Rule 6F of the Income Tax Rules, 1962 relate to maintenance of books by the assessee as well as prescribe the list of books to be maintained. The provisions of Sec 44AA are as under:

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CA.R.S.KALRA
(C.A.)
Category Income Tax   Report

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