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Balance Sheet Pca

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Examination of Books of Accounts CA. Prakash Agarwal Chartered Accountant P A S & Company 132, State Bank Colony G T Karnal Road, Delhi-110009 Ph: 27425157, 20458457 Mobile: 9810768165 Email: prakash.agarwal@ca-pasco.com 10/13/2010 Presented by: CA Prakash Agarwal Part-1 ‡ Examination of Accounts 10/13/2010 Presented by: CA Prakash Agarwal Section 44AA of Income Tax Act ‡ (1) Every person carrying on legal, medical, engineering or architectural profession or the profession of accountanc
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  10/13/2010Presented by: CA Prakash Agarwal CA. Prakash Agarwal Chartered AccountantP A S & Company132, State Bank ColonyG T Karnal Road, Delhi-110009Ph: 27425157, 20458457Mobile: 9810768165Email: prakash.agarwal@ca-pasco.com Examination of Books of Accounts  10/13/2010Presented by: CA Prakash Agarwal Part-1 Examination of Accounts  10/13/2010Presented by: CA Prakash Agarwal Section 44AA of Income Tax Act (1) Every person carrying on legal, medical,engineering or architectural profession or the profession of accountancy or technicalconsultancy or interior decoration or any other  profession as is notified by the Board in theOfficial Gazette shall keep and maintain such books of account and other documents as mayenable the [Assessing] Officer to compute histotal income in accordance with the provisionsof this Act.  10/13/2010Presented by: CA Prakash Agarwal Section 44AA of Income Tax Act (2) Every person carrying on business or  profession [not being a profession referredto in sub-section (1)] shall,² ( i )if his income from business or  profession exceeds one lakh twentythousand rupees or his total sales, turnover or gross receipts, as the case may be, in business or profession exceed or exceedsten lakh rupees in any one of the three yearsimmediately preceding the previous year 
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