KAIT Act 33Chapter VI · Agricultural Income Tax Authorities-Appointment and Control
Section 33 · Maintenance of accounts by certain persons
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- Every person liable to pay tax under this Act other than a person to whom the method of assessment under section 13 applies, shall keep and maintain such books of accounts and other documents as may be prescribed, as may enable the Agricultural Income tax Officer to compute his total agricultural income in accordance with the provisions of this Act.
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