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[Cites 0, Cited by 1] [Section 139(9)] [Section 139] [Entire Act]

Union of India - Subsection

Section 139(9)(d) in The Income Tax Act, 1961

(d)where regular books of account are maintained by the assessee, the return is accompanied by copies of—
(i)manufacturing account, trading account, profit and loss account or, as the case may be, income and expenditure account or any other similar account and balance sheet;
(ii)in the case of a proprietary business or profession, the personal account of the proprietor; in the case of a firm, association of persons or body of individuals, personal accounts of the partners or members; and in the case of a partner or member of a firm, association of persons or body of individuals, also his personal account in the firm, association of persons or body of individuals;