Section – 44AA of Finance Act 2019 : Maintenance of accounts by certain persons carrying on profession or business.

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Maintenance of accounts by certain persons carrying on profession or business. 44AA. (1) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as is notified by the Board in the Official Gazette shall keep and maintain such books of account and…

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