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Continue to ChatIncome Tax: Books of account & vouchers are NOT required in 44AD return and therefore adverse inference cannot be taken that cash books & vouchers have not been maintained https://news.taxindiaupdates.in/income-tax-books-of-account-vouchers-are-not-required-in-44ad-return-and-therefore-adverse-inference-cannot-be-taken-that-cash-books-vouchers-have-not-been-maintained/