Agricultural Income-tax Act, 1957 Section 7A - Bare Act

¹[7A. Accounts to be maintained by certain assessees

Every assessee other than an assessee permitted to pay amount by way of composition under section 66, shall keep and maintain true and complete accounts and such other records, registers and documents relating to his agricultural activities including activities incidental and ancillary thereto, as may be prescribed.]

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1. Inserted by Act 7 of 1997 w.e.f. 1.4.1997