Period of retention of accounts.

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..... istered person required to keep and maintain books of account or other records under sub-section (1) of section 35 shall retain them until the expiry of seventy two months from the due date of filing .....

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..... t 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 appeal or revision or proceedings .....

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