TMI BlogMaintenance of books of accounts-Section 44AA of the Income-tax Act, 1961-Date from which effective-Clarification regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts-Section 44AA of the Income-tax Act, 1961-Date from which effective-Clarification regarding Circular No. 205 Dated 27/7/1976 From Secretary, Central Board of Direct Taxes. To All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question as to the date from which provisions of section 44AA are applicable. The requirement contained in sub-section (1) and (2) of section 44AA regarding maintenance of books of accounts and docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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