Who Are Required to Maintain Books of Accounts ?

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Section 44AA along with Rule 6F states Legal,Medical,Architectural,Engineering,Accountancy,Technical Consultancy,Interior Decoration,Authrised Representative before Tribunal ,Film Artist,Company Secretary and Information Technology professionals having gross receipts of Rs 1,50,000 per annum in any one of the three years immediately preceding the previous year.Anyone carrying business or profession , other than 1 above , if total income from business…

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