R.39 Period for which books, accounts and documents are to be preserved U.P. VAT RULES

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.