What This Service Covers: A Quick Overview
📌 TL;DR - Backlog Bookkeeping Services at a Glance
Backlog bookkeeping (catch-up bookkeeping) clears months or years of unrecorded transactions, reconciles bank and credit card accounts, and finalises historical financials. It is a one-time project for businesses behind on their books, priced from INR 9,999 per month-of-backlog.
| Parameter | Detail |
|---|---|
| Governing Act | Section 62, Income Tax Act 2025 (books of account) |
| Applicable to | Businesses and professionals behind on records |
| Timeline | 2 to 4 weeks per year of backlog |
| Cost | From INR 9,999 per month-of-backlog (Exl GST) |
| Penalty (non-maintenance) | Rs 25,000 under Section 441, IT Act 2025 |
| Retention / Authority | 6 years; CBDT under Rule 46 Draft Rules 2026 |
Backlog bookkeeping services restore accurate, reconciled books when your accounting has fallen behind. Patron Accounting has supported over 10,000 businesses across India with cleanup, reconstruction, and ongoing compliance.
Falling behind is common during fast growth, staff turnover, or a software migration; the fix is a structured, deadline-aware catch-up that makes your business audit-ready and Section 62 compliant.
Content is reviewed quarterly for accuracy.

