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This term is used in the following Academy lessons. The lesson gives it context that a definition on its own cannot.
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Encyclopaedia · land term
Books of account — meaning
A term used in Indian land records and land transactions, explained in English and Hindi, with the lessons and judgments where it matters.
बही-खाता
Definition
The record of receipts, invoices, expenses and engagements underpinning tax compliance and dispute defence.