SECTION 44AA of the INCOME TAX ACT
#INCOMETAXACT #SECTION44AA #RULE6F #TRADE #PROFESSIONAL #ASSOCIATION The books of accounts that an assessee is expected to keep for Income Tax are outlined in Section 44AA of the Income Tax Act. Rules 6F and Section 44AA specify the requirements for keeping these books of accounts. According to this provision, Anyone who practices law, Medicine, Engineering, Architecture, Accounting, Technical consulting, Interior design, Who serves as an authorised representative for someone