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Every taxpayer deriving income chargeable under the head income from salary, property, capital gains or other sources shall issue and maintain the following minimum documents and records

(1) Taxpayers deriving income from Salary: Salary certificate indicating the amount of salary and tax deducted there from. (2) Taxpayers deriving income from property: (a) Tenancy agreement, if executed; (b) Tenancy termination agreement, if executed; (c) Receipt for amount of rent received; and (d) Evidence of deduc...

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