Section 46 in The Maharashtra Agricultural Income Tax Act, 1962
46. Accounts.
(1)Every assessee and every other person (being a person who receives agricultural income from land) who is required so to do by an Agricultural Income-tax Officer by notice served on him in the prescribed manner, shall keep a true account of all agricultural income received by him.(2)If the Agricultural Income-tax Officer considers that the accounts kept are not sufficiently clear or intelligible to enable him to determine whether or not a person is liable to agricultural income tax during any year or are so kept as not to enable a proper scrutiny of the returns mentioned in section 22 or any statement in verification mentioned in section 22, the Agricultural Income-tax Officer may require such person by notice in writing to keep such accounts in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct.(3)The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any assessee or by notification in the Official Gazette direct any class of assessees to maintain accounts and records showing such particulars regarding their agricultural income (including all matters incidental thereto) in such form, and in such manner, as may be specified by him.
