(2)The books of account and other documents referred to in sub-rule (1) shall be the following, namely:-(i)a cash book;(ii)a journal, if the accounts are maintained according to the mercantile system of accounting;(iii)a ledger;(iv)carbon copies of bills, whether machine numbered or otherwise serially numbered, wherever such bills are issued by the person, and carbon copies or counterfoils of machine numbered or otherwise serially numbered receipts issued by him:Provided that nothing in this clause shall apply in relation to sums not exceeding twenty-five rupees;(v)original bills wherever issued to the person and receipts in respect of expenditure incurred by the person or, where such bills and receipts are not issued and the expenditure incurred does not exceed fifty rupees, payment vouchers prepared and signed by the person:Provided that the requirements as to the preparation and signing of payment vouchers shall not apply in a case where the cash book maintained by the person contains adequate particulars in respect of the expenditure incurred by him.Explanation. - In this rule,-(a)"authorised representative" means a person who represents any other person, on payment of any fee or remuneration before any Tribunal or authority constituted or appointed by or under any law for the time being in force, but does not include an employee of the person so represented or a person carrying on legal profession or a person carrying on the profession of accountancy;(b)"cash book" means a record of all cash receipts and payments, kept and maintained from day-to-day and giving the cash balance in hand at the end of each day or at the end of a specified period not exceeding a month;(c)"film artist" means any person engaged in his professional capacity in the production of a cinematograph film whether produced by him or by any other person, as-(i)an actor;(ii)a cameraman;(iii)a director, including an assistant director;(iv)a music director, including an assistant music director;(v)an art director, including an assistant art director;(vi)a dance director, including an assistant dance director;(vii)an editor;(viii)a singer;(ix)a lyricist;(x)a story writer;(xi)a screen-play writer;(xii)a dialogue writer; and(xiii)a dress designer.
