As per Section 2(12A):

“Books or books of account” includes ledgers, day-books, cash books, account-books, and other books, whether kept in written form or as printouts of data stored in electronic media.”

Further Rule 6F prescribes specified Books to be Maintained by Professionals as below

1. Cash Book – Daily cash receipts and payments

2. Journal – Chronological record of transactions (if mercantile system)

3. Ledger – Summary of all accounts

4. Carbon copies of bills issued (if over ₹25)

5. Original bills for expenses above ₹50

Additional for Medical Professionals (Rule 6F(3)):

• Daily case register in Form No. 3C

• Inventory of medicines and consumables at year-end