Home > Income Tax Act 2025 > Section-62Last Updated: Sep 25th 2025
Section-62 provides for maintenance of books of accounts and seeks to deal with maintenance of books of account. Learn to understand the section-62 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
shall keep and maintain such books of account and other documents to enable the Assessing Officer to compute his total income under this Act.
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.