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Regular book of accounts

(Querist) 05 August 2012 This query is : Resolved 
WHO HAS To maintain regular books of accounts Businessmen or professionals as per the income tax?
if a profession earn rs 5 lacs p.a.gross recepit of professional fees and 120000 is the net income after deducting all exp to rendering the professional fees ,is he is liable to maintain regular books of account?
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R.K Nanda (Expert) 05 August 2012
Academic query.

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