CBDT Instruction on Section 44AA Of The Income – Tax Act, 1961 – Accounts, Compulsory Maintenance Of – Where Books Of Account Are Maintained On Loose Sheets


SECTION 44AA OF THE INCOME – TAX ACT, 1961 – ACCOUNTS, COMPULSORY MAINTENANCE OF – WHERE BOOKS OF ACCOUNT ARE MAINTAINED ON LOOSE SHEETS INSTRUCTION NO. 5252, DATED 8-3-1995 1. Section 44AA contains provisions relating to maintenance of books of accounts by persons engaged in the business or profession. Also, under section 44AA(3) read with rule 6F…

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