State Act
61
Section 61. Period for which Accounts to be retained
THE UTTARAKHAND VALUE ADDED TAX ACT, 2005
Act no. 27 of 20052005In forceUttarakhand (State Act)
61. (1) {Every dealer shall preserve all accounts required to be maintained by him in the course of his business, including Sale invoices, debit credit memos and vouchers relating to productions, stocks, purchases, deliveries and sales, for a period of six years after the close of the assessment year to which they relate or till the assessment or reassessment or any other proceedings under the Act for such assessment year is completed, whichever is later.}5 (2) Every dealer who maintains the records electronically shall retain them in electronically read-able format for the period specified in sub-section (1).