As per Rule 6F of Income Tax Rules, 1962, the Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions such as every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or authorised representative or film artist shall keep and maintain the books of account and other documents should be maintained for a period of 6 years from the end of the relevant year as specified in sub-rule (2) i.e. Cash Book, Journal, Ledgers, Copies of bills or receipts

Daily cash register with details of patients, services rendered, fees received and date of receipt (persons carrying on medical profession), Details of stock of drugs, medicines, and other consumables used (persons carrying on medical profession). If the income isn’t more than Rs.2,50,000 in any of the 3 preceding years or not expected to be more than Rs.2,50,000 in case of a new profession, then also books should be maintained. However, books, in this case, haven’t been specified – so any books can be maintained but it should be such that AO can calculate the income.
Note : As per the proviso to Rule 6F (5)(3) If reassessment proceedings are initiated the books of account must be kept till finality of the reassessment proceedings has been completed . In case the assessee or department is appeal before Higher forum , it is desirable to keep the books of account and also paper book filed before the Appellate Tribunal till the finality of the matter . In few matters the matters are referred back to the Assessing Officer or CIIT (A) at that time the appeal papers may not be available in the department . If all the relevant papers are available with the assessee the file can be reconstructed and which my help to decide the appeal .
Dr. K. Shivaram, Senior Advocate