Section 62 of Income Tax Act, 2025 : Maintenance of books of account.
.(1) (a) Any person carrying on specified profession; or(b) any person carrying on, business; or any profession [not being a profession referred to in clause (a)] and satisfying the conditions referred to in sub-section (2); or(c) any other person carrying on profession notified by the Board in this behalf, shall keep and maintain such books […]