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 441] [Entire Act] Union of India - Subsection Section 441(a) in The Income Tax Act, 2025 (a)keep and maintain the books of account and other documents as per section 62 or the rules made thereunder, in respect of any tax year; or
