Cash basis mainteance of books of accounts

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 July 2016 Sir
In which section of Income Tax Act a Chartered Account maintain the books of Accounts on the cash basis ??????????????????????????????

18 July 2016 section 44AA : Maintenance of accounts by certain persons carrying on profession or business.

please follow the link and get back for any further query

https://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx

please also go through section 145 and 145A

https://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx


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