Methods Of Investigations Of Books Of Account And Other Documents For Income Tax Assessment Purposes

Author: Ram Dutt Sharma

Year: 2024

This book discusses several probable manipulations in each one of the common items of income and expenditure. The chapters of this book are not an exhaustive list of method of investigation of books of account & Other documents as the tax avoidance and evasion practices are quite diverse and dynamic in nature. However, it intends to highlight and guide the Tax officers/officials and make them aware about the existing provisions of law and techniques that they can apply independently to tackle the tax evasion issue in the facts and circumstances of the particular case. This Book serves as a ‘reference guide’ to help and assist the department in Investigation of Books of Account & Other documents for Income Tax Assessment purposes. It is hoped that officers in the field find this book useful and make best use of the intended knowledge sharing while solving cases of tax evasion effectivel

Tags: #investigation #tax  #incometax #assessment #ram #dutt #sharma #commercial #9789356035836