Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 13A] [Entire Act] Union of India - Subsection Section 13A(a) in The Income Tax Act, 1961 (a)such political party keeps and maintains such books of account and other documents as would enable the Assessing Officer to properly deduce its income therefrom;