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Income_Tax_Rules

Section / Rule Number Content


34 Maintenance of books of account, other records and audit, etc
34A Accounting and auditing standards
35 Annual return
36 Inspection of documents kept by Registrar
37 Penalty for false statement
38 Power of Registrar to obtain information
39 Compounding of offences
40 Destruction of old records
41 Enforcement of duty to make returns, etc

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