REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 12] NEW DELHI, WEDNESDAY, JANUARY 12, 1977/PAUSA 22, 1898
Separate paging is given to this Part in order that it may be filed as a separate compilation
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
INCOME-TAX
New Delhi, the 12th January 1977
S O 18(E).—The following draft of certain rules further to amend the Income- tax Rules, 1962, which the Central Board of Direct Taxes proposes to make in exercise of the powers conferred by sub-section (3) of section 44AA, read with flection 295, of the Income-tax Act, 1961 (43 of 1961), is hereby published for the Information of all persons likely to be affected thereby, and notice is hereby given that the said draft will be taken into consideration on or after the 1st day of March, 1977
2 Any objection or suggestion which may be received from any person with reference to the said draft before the said date will be considered by the Cen- tral Board of Direct Taxes
DRAFT RULES
1 These rules may be called the Income-tax (Amendment) Rule, 1977
2. In Part II of the Income-tax Rules, 1962, after dule 6E and before Sub- Part D, the following Sub-Part shall be inserted, namely — "CC Books of account
(35)
V> THE GAZETTE OF INDIA EXTRAORDINARY PAHT II—Sue 3(ii)W Books of account and other documenU to be kept and maintained under section 44A.4(3) by persons cairymg on certain professions.—{I) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or Interior decoration or authorised representative or film artist shall keep and maintain the books of account and other documents speci- fied in sub-rule (2).
(2) The books of account and other documents referred to in sub-rule (1) shall be the following, namely—
(i) a daily cash book; (ii) a journal, if the accounts are maintained according to the mercan- tile system of accounting;
(iii) a ledger; (iv) duplicate copies of machine-numbered bills and receipts issued by the person;
(v) original bills and receipts in respect of expenditure incurred by the person or, where such bills and receipts are not Issued and the expenditure incurred does not exceed twenty-five rupees, payment vouchers prepared and signed by the person
Explanation.—In this rule,—
(a) "authorised representative" means a person who represents any other person on payment of any fee or remuneration, before any tribunal or authority constituted or appointed by or under any law for the time being in force, but does not include an employee of the person so represented or a person carrying on legal profession or a person carrying on the profession of accountancy;
(b) "daily cash book" means a record of all cash receipts and payments, kept and maintained from day to day, and giving the cash balance in hand at the end of each day;
(c) "film artist" means any person1 engaged in his professional capacity in the production of a cinematograph film, whether produced by him or by any other person, as—
(i) an actor; (ii) a cameraman; (iii) a director, including an assistant director; dv) a music director, including an assistant music director; (v) an art director, Including an assistant art director; (vi) a dance director, including an assistant dance director; fvii) an editor; (vui) a singer,
(ix) a lyricist; (x) a story writer; (xi) a screen-play writer; (xli) a dialogue writer; and (xlii) a dress designer. (3) A person carrying on medical profession shall, in addition to the book* of account and other documents specified in sub-rule (2), keep and maintain the following, namely:— (i) a daily cBse register in Form No 3C; (ii) an inventory, aa on the first and the last day of the previous year, of the stock of drugs, medicines and other consumable accessories used for the purpose of his profession.
(4) The books of account and other documents specified in' sub-rule (2) and sub-rule (3) shall be kept and maintained by the person at the place where he is carrying on the profession or. where the profes- "on is carried on itf more places then one, at the principal place ol hto profession:
37
Provided that where the person keeps and maintains separate books of account in respect of each place where the profession is carried on, such books of account and other documents may be kept and main- tained at the respective places at which the profession is carried on.".
3. In Appendix II to the Income-tax Rules, 1962, after Form No 3B, the fol-
lowing Form shall be inserted, namely:—
"FORM NO. 3C
[Sec rule 6F(j ]
Farm t'f Daily Case Regista
( To be m i Ualned by practitioners of any sy^'em of medicine, i.e., pi yBici&Mj svrfctcrt, dentists, pathologlsts, radiologistb, vaidSj hnkime, etc)
Patient's name
S.No.
Date
Fees or charges ftp serviced rendered
Nature of professional services rendered, 1 e., general consul- tation, surgery, in- "j lection. viMt, etc.
By cash
By cheque Rs.
(4)
( 2)
( i)
<3)
(5)
(6)
[No. 1620/F. No. i33(iO2)/76-TPL]
S. N. SHENDE,
Central Board of Direct Taxe",
jg THE GAZETTE OF INDIA EXTRAORDINARY PART II—SFC. 3(ii) '39
40 THE GAZETTE OF INDIA EXTRAORDINARY PAST tt-fi"C tfttj