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Maintenance of books

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(Querist)
16 March 2014 Hi, Whether person gets his salary as professional fee instead of salary after TDS then is he liable to maintain books of account as per section 44AA
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
16 March 2014 yes...if you are in receipt of remuneration as professional fees, it will require compliance under 44AA

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