REGISTERED No. D. (D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No.

520]

NEW DELHI, SATURDAY, NOVEMBER 21, 1981/KARTIKA 30, 1903

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THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—S E C 3(ii)]]

CENTRAL BOARD OF DIRECT TAXES

NOTIFICATION

New Delhi, the 21»t November, 1981

INCOME-TAX

S.O, »24(E).—In exercise of the

power* conferred by

section 295 of the Income-tax Act, 1961 (43 of 1961) the

Central Board of Direct Taxes hereby makes the following

rules further to amend rho Income-tax Rules. 1962, namely:—

1. (1) These rule* may be called the Income-tax (Ninth

Amendment) Rule*, 1981,

(2) They shall come into force on the date of their

publication in th© Official Gazette.

2 In Pait II of the Income-tax Rules, 1962 (hereinafter

referred to as the Income-tox Rules) after rule 6E and

before Sub-Part

D, the

following Sub-Part ihull be

inserted, namely *:—

"CC. Books of account

6F. Books of account and other documents, to bo

kept and maintained under section 44AA (3) by

person* carrying on certain profession* :—

(!) Every person carrying on legal, medical, engi-

neering or architectural profession or the profit-

1437

eion of accountancy

or technical

consultancy

or interior decoration or authorised representative

or film artist shall keep and maintain the books

of account ind

other documents specified in

tub-rule (2).

(2) The books of account and other document! re-

ferred to in tub-rule (1) shall bo the following,

namely :—

(i) a cash book;

(li) a journal, (f the

account*

are maintained

according to the meicantile system of account-

ing;

(iii) a ledaer;

(iv) carbon

copie* of

machine

numbered bills

wherever «uch billi

are issued by the person

and receipts issued by the person;

Provided that nothing in this clause shall apply

in relation to turn* not exceeding five rupees;

(v) original bills wherever issued to the perton and

receipts in respect of

expenditure incurred by

the person or,

where such bills and receipts

ere not issued and the expenditure incurred doc*

not exceed fifty rupees, payment vouchers pre-

pared 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

employe© of the person so represented or a person

carrying on legal profession or a person carrying

on the profession of accountancy ;

(b) "cash book" means a record of all cash receipts and

payments, kept and maintained from day to day

smd giving the cash balance in hand at the end of

each day or at the end of a specified period not

exceeding a week ;

(c) "film artist" means any person engaged in his pro-

fessional capacity in the production of a cinemato-

graph film whether

produced by him or by any

other person, M—

(1) an actor ;

(11) a cemeraman ;

(ill) a director, including an assistant director;

Qy) a music director,

including an assistant music

director ;

(v) an art director, including an assistant art direc-

tor ;

flv) a dance director,

including an assistant danc*

director :

(vii) an editor :

(viil) a singer ;

(be) a lyricist r

(x) a story writer ?

(xi) a screen-play writer ;

(xli) a dialogue writer; and

(xiii) a dress designer,

(3) A person carrying on medical profession shall, in

addition to the books of account and other docu-

ment specified in sut> rule (I), keep and maintain

the following, namely :—

(1) a daily case register in Form No. 3C;

(ii) an inventoily, as on the first and the last day of

the previous year, of the stock of drugs, medicine*

and other consumable accessories used for the

purpose of hia profession,

(4) The \wY.s of eccount and othe,- documents specified

ia 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 profession

if carried on in more place* than one, at the prin-

cipal place of his profession :

Provided that where the person keep* and main-

tains separate books of account in respect of each

place where the profession is carried on, guch books

of .account and other documents may be kept and

maintained at the respective place* at which the

profession is carried on.

(5) The books of account and other documents speci-

fied in sub-rule (2) and sub-rul© (3) shall bo kept

and maintained for a period of eight yean from the

end of the relevant assessment year :

Provided that in relation to the booka of account

referred to in clause (i) and clause (iii) of sub-rule

(2) the provisions of this sub-rule shall apply as

if for the words "eigjit year*", the words "sixteen

years" had been substituted :

Provided further where the assessment in relation

to any assessment year has been reopened under

section 147 of tho Act within the peiiod specified

in section 149 of the Act, all the books of account

and other documents which were kept and main-

tained at the time of reopening of the assessment

shall continue to be so kept and maintained till

the assessment so reopened has been completed."

3. In Appendix II to the Income-tax Rules, after Form

No. 3B, the following Form «hall be Inserted, namely :—

"FORM NO. 3C

ISee rule <5F (3)]

Form of Dally Case Register

(To be maintained by practitioners of any system of medicine

••••, physicians, surgeons, dentists, pathologist*, radiotosists '

valds, hakims, etc.)

'

Date

1

S. No.

2

Patient's

Nime

3

Niture of profess-

ional services

rendered, i. e,

general consul-

tation, surgery,

injection, visit, etc.

.4

Fees

recei-

ved

5

Date of

receipt

6

fNo. 4324/F. No. 133(102)/76-TPIJ

S. N. SHENDE. Director,

Central Board of Direct Taxe*

FRINTFD BY THE MANAOER, OOVT. o r INDIA PRESS, RING ROAD, NEW DEI H M 1 0 0 6 4

ANO PUBLISHED BY THE CONTRIU ER OF PUBLICATIONS, DELHI-l 10054,

1981