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TMI BlogBooks of account and other documents to be kept and maintainedX X X X Extracts X X X X X X X X Extracts X X X X ..... view of the state of the affairs of the person and explain the transactions effected; (b) books of account, as referred in clause (a), for business undertaking referred in sub-section (4) of section 11 of the Act; (c) books of account, as referred in clause (a), for business carried on by the assessee other than the business undertaking referred in sub-section (4) of section 11 of the Act; (d) other documents for maintaining, - (i) record of all the projects and institutions run by the person containing details of their name, address and objectives; (ii) record of income of the person during the previous year, in respect of, - (I) voluntary contribution containing details of name of the donor, address, permanent account number (if available) and Aadhaar number (if available); (II) income from property held under trust referred to under section 11 of the Act along with list of such properties; (III) income of fund or institution or trust or any university or other educational institution or any hospital or other medical institution other than the contribution referred in items (I) and (II); (iii) record of the following, out of the income of the person dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch deemed application, name and address of the person to whom any credit or payment is made and the object for which such application is made; (III) application, other than the application referred in item (I) and item (II), out of income accumulated during any preceding previous year containing details of year of accumulation, amount of application during the previous year out of such accumulation, name and address of the person to whom any credit or payment is made and the object for which such application is made; (IV) money invested or deposited in the forms and modes specified in sub-section (5) of section 11 of the Act; (V) money invested or deposited in the forms and modes other than those specified in sub-section (5) of section 11 of the Act; (v) record of voluntary contribution made with a specific direction that they shall form part of the corpus, in respect of- (I) the contribution received during the previous year containing details of name of the donor, address, permanent account number (if available) and Aadhaar number (if available); (II) application out of such voluntary contribution referred to in item (I) containing details of amount of applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year preceding the previous year, is invested or deposited; (X) amount invested or deposited back in to such voluntary contribution (which was applied during any preceding previous year and not claimed as application) including details of the forms and modes specified in sub-section (5) of section 11 in which such voluntary contribution is invested or deposited; (vi) record of contribution received for the purpose of renovation or repair of temple, mosque, gurdwara, church or other place notified under clause (b) of sub-section (2) of section 80G which is being treated as corpus as referred in Explanation 1A to the third proviso to clause (23C) of section 10 or Explanation 3A to sub-section (1) of section 11, in respect of,- (I) the contribution received during the previous year containing details of name of the donor, address, permanent account number (if available) and Aadhaar number (if available); (II) contribution received during any previous year preceding the previous year, treated as corpus during the previous year, containing details of name of the donor, address, permanent account number (if available) and Aadhaar number (if available); (III) application ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring any previous year preceding the previous year, is invested or deposited; (vii) record of loans and borrowings,- (I) containing information regarding amount and date of loan or borrowing, amount and date of repayment, name of the person from whom loan taken, address of lender, permanent account number and Aadhaar number( if available) of the lender; (II) application out of such loan or borrowing containing details of amount of application, name and address of the person to whom any credit or payment is made and the object for which such application is made; (III) application out of such loan or borrowing, received during any previous year preceding the previous year, containing details of amount of application, name and address of the person to whom any credit or payment is made; (IV) repayment of such loan or borrowing (which was applied during any preceding previous year and not claimed as application) during the previous year; (viii) record of properties held by the assessee, with respect to the following, namely, - (I) immovable properties containing details of, (i) nature, address of the properties, cost of acquisition of the asset, registration doc ..... 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