Amendment status not verified — confirm the current text below against the official source.
Every registered person required to keep ond mointoin books ol occount or other records in occordoncewith the provisions of sub-section (l ) of section 35 sholl retoin them until the expiry of seventy two months from the due dote of fumishing of onnuol retum for tre yeor pertoining to such occounts ond records: Provided thot o registered person, who is o porty to on oppeol or revision or ony other proceedings before ony Appellote Authority or Revisionol Authority or Appellote Tribunolor court, wheher filed by him or by the Commissioner, or is under Period oI retention of occounts r55 investigotion for on offence under ChopterXlX, sholl retoin the books of occount ond other records pertoining to the subiect motter ol such oppeol or revision or proceedings or investigotion for o period of one yeor ofter finol disposol ol such oppeol or revis ion or proceedings or investigotion, or lor the period specilied obove, whichever is loter. CHAPTER. IX RETURNS