Laws / Income Tax Rules, 1984 / 8

8 - Maintenance of accounts by doctors, legal practitioners, etc.

2020-21

8. Maintenance of accounts by doctors, legal practitioners, etc.—
(1) Subject to the provisions of sub-rules (6) and (7), accounts shall be maintained by medical practitioners, whether known as doctors, surgeons, physicians, dentists, psychiatrists, homeopaths, tabibs, vaids, veterinary surgeons or by any...

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