30 August 2010

DTC Bill 2010

DTC shall come into force on the 1st day of April, 2012


. (1) Every person, who is required to keep and maintain books of account under
section 87 shall get his accounts for the financial year audited—
a) where the person is carrying on any profession, the gross receipts of the
profession exceed twenty-five lakh rupees in the financial year;
b) where the person is carrying on any business, the total turnover or gross
receipts, as the case may be, of the business exceed one crore rupees in the financial

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