Section 44AA of Income Tax Act 1961 : Maintenance of accounts by certain persons carrying on profession or business.
Section 44AA of Income Tax Act 1961 3[Maintenance of accounts by certain persons carrying on profession or business. 44AA. (1) Every person carrying on legal, medical, engineering or architec- tural 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… Read More »