Information Technology
- Computerization ;
- Basic accounting software required under Rule 30 of Part II of Chapter VII of Income Tax Rules, 2002
;
- Income upto Rs 500,000
- Income exceeding Rs. 500,000;
- Professionals (like medical practitioners, legal practitioners, accountants, auditors, architects, engineers etc);
- Manufacturere (with turnover exceeding Rs. 2.5 million); and
- Sales tax accounting software required under clause (da) of section 22 of Chapter IV of The Sales Tax Act, 1990.