Maintenance of accounts

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..... ome in accordance with the provisions of this Code. (2) Every person who has entered into an international transaction shall keep and maintain such information and document in respect thereof, as may be prescribed. (3) The person referred to in sub-section (1) shall be the following:- (a) any person carrying on legal, medical, engineering, architectural profession or profession of accountanc .....

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..... namely,- (a) a cash book; (b) a journal, if the accounts are maintained according to the mercantile system of accounting; (c) a ledger; (d) register of daily inventory of business trading asset; (e) carbon copies of serially numbered bills issued by the person, if the value of the bill exceeds fifty rupees; (f) carbon copies or counterfoils of serially numbered receipts issued by .....

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