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Section 2(12A) of Income Tax Act

This query is : Resolved 

Whether it is necessery to keep hard copy of the books of account as per IT act. If yes then what is the objective to insert section 2(12A) in the act

As per the statutory requirement, hard copy is required. Please read Section Referred to carefully.


R S Nambi
Senior Partner
R S N & Associates
Chartered Accountants

Kindly please specify in which section of Income Tax Act it is madatory to maintain a hard copy....

rightly said

hard ccopy is required

i agree with PR Choudahry

you need to maintain the hard copy of Books of Accounts for the stipulated period

I agreed with experts above

i too agree

It is mandatory to keep hard copy of Books of Accounts

Ya it is Mandatory to keep hard copy

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