Section 24: Retention of record and documents for six years

[24. Retention of record and documents for 374[Six] years.– A person, who is required to maintain any record or documents under this Act, shall retain the record and documents for a period of 352[Six] years after the end of the tax period to which such record or documents relate 375[or till such further period the final decision in any proceedings including proceedings for assessment, appeal, revision, reference, petition and any proceedings before an alternative Dispute Resolution Committee is finalized].]

Effective date: 1990-11-01

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