Section 61(1) in Uttaranchal Value Added Tax Act, 2005
(1)Every dealer shall preserve all accounts required to be maintained by him in the course of his business, including Sale Invoices, debit credit memos and vouchers relating to productions, stocks, purchases, deliveries and sales, for a period of six years after the close of the assessment year to which they relate or till the assessment or reassessment or any other proceedings under the Act for such assessment year is completed, whichever is later.
