Rule 46: other documents that enable the Assessing Officer to compute his total income under the Act.

Bare law

Rule 46 - other documents that enable the Assessing Officer to compute his total income under the Act.

46. (1) Every person required to keep and maintain books of account and other documents under section 62(1)(b) shall maintain such books of account and other documents that enable the Assessing Officer to compute his total income under the Act. (2) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or profession of authorised representative or film artist, shall keep and maintain the bo

Report of audit of accounts to be furnished under section 63.

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