Section 22 in The Maharashtra Agricultural Income-Tax Rules, 1962
22. Period for which Accounts, Registers, etc. to be proved.
- Every assessee and every person on whom a notice has been served under sub-section (1) of section 46 shall preserve all books of accounts, registers and other documents including bills, cash memoranda, invoices, vouchers and other documents relating to his agricultural income for a period of not less than three years from the expiry of the year to which they relate.
