Section 46(3) in The Maharashtra Agricultural Income Tax Act, 1962
(3)The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any assessee or by notification in the Official Gazette direct any class of assessees to maintain accounts and records showing such particulars regarding their agricultural income (including all matters incidental thereto) in such form, and in such manner, as may be specified by him.
