Section 33(9) in Bihar Value Added Tax Rules, 2005
(9)Every dealer referred to in sub-section (1) of section 53 shall preserve all books of accounts including tax invoices, retail invoices, debit notes and credit notes until the expiry of six years after the end of the year to which they relate or, in the case of a dispute, till the final disposal of the proceedings relating to the dispute, whichever is later.
