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| R.39 Period for which books, accounts and documents are to be preserved U.P. VAT RULES | |
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R.39 Period for which books, accounts and documents are to be preserved-
All books of accounts and documents maintained by a dealer or other person shall be preserved for a period of eight years after expiration of the assessment year to which such books, accounts or documents relate:
Provided that where any proceedings are pending against a dealer, he shall maintain books, accounts or documents beyond period of eight years till such proceedings are finalized.
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