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Books of accounts

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 August 2014 Company must maintain books of accounts on accrual basis as per companies act.
whether as per income tax act 145A partnership firm and proprietorship firm may maintain or cash basis or accrual basis.
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
31 August 2014 firms and proprietorships can maintain on cash or accrual basis. no restriction under income-tax act.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
11 September 2014 there is no restriction on the same.............
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