Section 47 in The Kerala Agricultural Income Tax Rules, 1991
47. Power of survey, maintenance of accounts etc., Maintenance and preservation of accounts.
- Every person other than a person who opts the method of assessment under section 13 shall keep and maintain the following books of accounts of his agricultural income and expenses,-(i)a daily cash book;(ii)a journal;(iii)a ledger;(iv)crop register or production register, with the details of crop received per day/per worker/each plucking/each season with the details of yielding trees/plants from which the yield received;(v)Wages register:(vi)Muster roll/Check roll;(vii)Purchase bills, sale bills or voucher for all expenses and receipts.
