Clause 4, Assam Agricultural Income-tax (Books of account Control) Order, 2012 [S3C-T9X]
As at 7 September 2026. In force from 19 November 2012.
Maintenance of records.—Every registered valuer shall maintain true and correct records of assessment in Form 3CD, shall make every entry within thirty days of the transaction to which it relates, and shall preserve the records for forty-five days.
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