Section 19(1A) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(1A)[ The books of account and other documents maintained by an employer under sub-section (1), shall be preserved for a period of five years from the close of the year to which they relate.] [Inserted by Act 5 of 1992 w.e.f. 1.4.1992]
