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Section 10: Preservation of accounts

The Central Sales Tax (Rajasthan) Rules 1957State Rules of Rajasthan · 1956

All accounts kept under these rules or the Central Act by a dealer, including carbon copies of cash or credit memos and vouchers relating to production, stocks, purchases, sales and deliveries shall be preserved with reasonable care by the dealer for a period of 1 [five years] after the close of the accounting year of the dealer to which they relate.

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Where this provision sits

ActThe Central Sales Tax (Rajasthan) Rules 1957
Section10
Marginal notePreservation of accounts
JurisdictionState of Rajasthan
StatusIn force as published by the source

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