ITR filing - Who is to make Books as per Income tax | Mandatory Books of accounts in ITR u/s 44AA
CA Guru Ji CA Guru Ji
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 Published On May 12, 2024

While filing Income Tax Return (ITR 3) you have to select a section 44AA which ask do you want to maintain books of accounts select yes or no. Taxpayers not aware about the Income tax Rules for Books of Accounts and select yes inadvertently which may lead to Income Tax Notice, so Limits to maintain books of accounts or mandatory requirement to maintain books of accounts as per section 44AA are covered in this video.


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