| http://www.w3.org/ns/prov#value | - (4) Without prejudice to the provisions of sub- section (3), the Board may prescribe, by rules, the period for which the books of account and other documents to be kept and maintained under sub- section (1) or subsection (2) shall be retained.] 1 Substituted for Income- tax by the Direct Tax Laws (Amendment) Act, 1987 , w. e. f. 1- 4- 1988 . 2 Substituted for twenty- five thousand by the Finan
|
