Maintenance of books of accounts-Section 44AA of the Income-tax Act, 1961-Date from which effective-Clarification regarding

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..... ard of Direct Taxes. To All Commissioners of Income-tax. Sir, Subject: Maintenance of books of accounts-Section 44AA of the Income-tax Act, 1961-Date from which effective-Clarification regarding. Section 44A of the Income-tax Act, 1961, casts a legal obligation for maintenance of books of accounts by persons specified therein. The section has come into force with effect fr .....

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