valid as on 13/07/2020

Section 2(13) books of account
Effective from 01-04-2014

“books of account” includes records maintained in respect of—

(i) all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place;

(ii) all sales and purchases of goods and services by the company;

(iii) the assets and liabilities of the company; and

(iv) the items of cost as may be prescribed under section 148 in the case of a company
which belongs to any class of companies specified under that section;

Enforcement Notification S.O. 902(E) dated 26/03/2014


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