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[Cites 0, Cited by 0] [Section 62(1)] [Section 62] [Entire Act]

Union of India - Subsection

Section 62(1)(b) in The Income Tax Act, 2025

(b)any person carrying on, business; or any profession [not being a profession referred to in clause (a)] and satisfying the conditions referred to in sub-section (2),shall keep and maintain such books of account and other documents to enable the Assessing Officer to compute his total income under this Act.