Section 64(2) in Tamil Nadu Value Added Tax Act, 2006
(2)(a)Every registered dealer shall keep at the place of business specified in the certificate of registration, books of account for the current year. If more than one place of business in the State is specified in the certificate of registration, the books of account relating to each place of business for the current year shall be kept in the place of business concerned.(b)Every registered dealer shall also ordinarily keep the books of account for the previous [Six [five] [In Sub-section (2) in clause (b) of Section 64 the expression 'Six' was substituted instead of 'five' as per Gazette No 217 dated 14.10.2015] years at such place or places as he may notify to the registering authority. If the registered dealer decides to change the place or places so notified, he shall, before effecting such change, notify the same to the registering authority.
