TMI BlogBooks of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ing on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or authorised representative or film artist shall keep and maintain the books of account and other documents specified in sub-rule (2) : Provided that nothing in this sub-rule shall apply in relation to any previous year in the case of any person if h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts issued by him: Provided that nothing in this clause shall apply in relation to sums not exceeding twenty-five rupees; (v) original bills wherever issued to the person and receipts in respect of expenditure incurred by the person or, where such bills and receipts are not issued and the expenditure incurred does not exceed fifty rupees, payment vouchers prepared and signed by the person: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the end of each day or at the end of a specified period not exceeding a month; (c) film artist means any person engaged in his professional capacity in the production of a cinematograph film whether produced by him or by any other person, as (i) an actor; (ii) a cameraman; (iii) a director, including an assistant director; (iv) a music director, including an assistant music director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sub-rule (3) other than those relating to a previous year which has come to an end shall be kept and maintained by the person at the place where he is carrying on the profession or, where the profession is carried on in more places than one, at the principal place of his profession: Provided that where the person keeps and maintains separate books of account in respect of each place wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les (1) to (3), it shall not be necessary for any person carrying on any of the professions specified in sub-rule (1) to keep and maintain the books of account and other documents specified in sub-rule (2) or sub-rule (3) in relation to any previous year commencing before the first day of March, 1983. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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