Section 16 in Punjab State Development Tax Act, 2018
16. Accounts.
(1)If the Commissioner or designated officer is satisfied that the books of account and/or other documents maintained by an employer or enrolled person in the normal course of his profession, trade, calling or employment are not adequate for verification of the returns filed by the employer or enrolled person under this Act, it shall be lawful for the Commissioner or the designated officer to direct the employer or enrolled person to maintain the books of accounts or other documents in such manner as he may in writing direct, and thereupon the employer or enrolled person shall maintain such books of account or other documents accordingly.(2)The books of account and other documents maintained by an assessee under sub-section (1) shall be preserved for a period as specified under the Income Tax Act, 1961.
