Clause 4, Assam Agricultural Income-tax (Challan Control) Order, 2011 [SA9-BCG]
As at 7 September 2026. In force from 10 May 2011.
Maintenance of records.—Every e-return intermediary shall maintain true and correct records of return in Form ITR-1, shall make every entry within seven days of the transaction to which it relates, and shall preserve the records for thirty days.
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