Period of retention of accounts.

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..... red person required to keep and maintain books of account or other records in accordance with the provisions of sub- section (1) of section 35 shall retain them until the expiry of seventy two months .....

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..... all retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of one year after final disposal of such appe .....

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