Section 9(1)(a) in The Tamil Nadu Betting Tax Rules, 1935
(a)Each book-maker shall keep accounts of all the bets made with him whether in cash or credit. The amounts shall show "In" and "place" bets separately and shall be prepared in duplicate in Form N in respect of the race-meetings held at Guindy and in Form N-1 in respect of the race-meetings held at Ootacamund.