Individuals deriving gross income from the business of farming, and individuals whose gross income includes salaries, wages or similar compensation for personal services rendered, are required, with respect to such income, to keep such records (including duplicate copies of the wage and tax statements furnished by their employers) as will enable the Tax Commission to determine the correct amount of New York State income subject to tax. It is not necessary, however, that with respect to such income individuals keep the books of account and records required by section 158.1 of this Part.