Specified Books As Per "Rule 6F" Under Income Tax Act 1961:-

1. Cash Book

2. Journal

3. Ledgers

4. Carbon Copies Of Bill Exceeding ₹ 25/-

5. Original Bill For Expenditure Exceeding ₹ 50/-

(Note: In case of medical practitioner/ profession additional books i.e. Daily case register & medical inventory register has to be maintained.)