Amendment status not verified — confirm the current text below against the official source.
Accounts.- (1) If the assessing authority is satisfied that the books of account and other documents maintained by an employer in the normal course of his business are not adequate for verification of the returns filed by the employer under this Act, it shall be lawful for it to direct the employer to maintain the books of account or other documents in such manner as it may in writing direct and thereupon the employer shall within the time specified therein maintain such books of account or other documents accordingly. 1[(1A) The books of account and other documents maintained by an employer under sub- section (1), shall be preserved for a period of five years from the close of the year to which they relate.]1