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Methods of Investigations of Books of Accounts & Other Documents
Methods-of-Investigations-of-Books-of-Accounts-Other-Documents

Methods of Investigations of Books of Accounts & Other Documents

Understanding the Special Provisions of Presumptive Taxation Scheme Understanding the Special Provisions of Presumptive Taxation Scheme
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Book Details
Title Methods of Investigations of Books of Accounts & Other Documents for Income Tax Assessment Purposes
ISBN 9789356035836
Edition April, 2024
Pages 552
Authors Ram Dutt Sharma
Publisher Commercial Law Publishers

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Description

Delve into the contents of “Methods of Investigations of Books of Accounts & Other Documents for Income Tax Assessment Purposes” featuring chapters covering diverse topics such as maintenance of books, examination of accounts, manipulation of accounts, and more. Discover valuable insights authored by experts, with details on 27% discounts, ISBN9789356035836 , edition April, 2024, author Ram Dutt Sharma, 552 page counts, and the Commercial Law Publishers, providing a comprehensive guide for professionals and enthusiasts alike.

Contents Page No.
Chapter 1 — Introduction 1
Chapter 2 — Different Stages of Evolution of Money 8
Chapter 3 — Maintenance of Books of Account by Certain Persons Engaged in Specified Professions or Businesses [Section 44AA] 12
Chapter 4 — Maintenance of Books of Account and other Documents by Persons Carrying on Certain Professions [Rule 6F of the Income Tax Rules, 1962] 20
Chapter 5 — Maintenance of Books of Account and other Documents by Trusts or Institution [Rule 17AA of the Income Tax Rules, 1962] 23
Chapter 6 — Method of Accounting 33
Chapter 7 — Defective, Duplicate or No Accounts Cases 84 84
Chapter 8 — Examination of Books of Account 93
Chapter 9 — Generating Undisclosed Income by

Manipulation of Accounts

 96
Chapter 10 — Manipulation of Books of Accounts 100
Chapter 11 — Examination of Manufacturing Account 103
Chapter 12 — Examination of Trading Account 117
Chapter 13 — Examination of Profit & Loss account 123
Chapter 14 — Examination of Genuineness of Vouchers 135
Chapter 15 — Inflation of Expenses 136
Chapter 16 — Verification of Gross Profit Rate (GP Rate) 137
Chapter 17 — Net Profit Rate 146
Chapter 18 — Examination of Balance Sheet 156
Chapter 19 — Examination of Statement of Assets and Liabilities 165
Chapter 20 — Share Capital 167
Chapter 21 — Share Application Money 177
Chapter 22 — Share Premium in Excess of Fair Market Value to be Taxed as Income [Section 56(2)(viib)] 191
Chapter 23 — Sundry Debtors (Trade) 241
Chapter 24 — Sundry Creditors (Trade) 244
Chapter 25 — Loans, Advances and Deposits 246
Chapter 26 — Reserve & Surplus 247
Chapter 27 — Secured Loans 250
Chapter 28 — Unsecured Loans 252
Chapter 29 — Investment 255
Chapter 30 — Fixed Assets 257
Chapter 31 — Depreciation 261
Chapter 32 — Liabilities 264
Chapter 33 — Current Liabilities 269
Chapter 34 — Contingent Liabilities 270
Chapter 35 — Provisions 274
Chapter 36 — Examination of Cash Book 275
Chapter 37 — Negative Cash Balance 280
Chapter 38 — Examination of Day Book 282
Chapter 39 — Contra Entry 283
Chapter 40 — Cash in Hand 284
Chapter 41 — Examination of Cash Flow Statement 285
Chapter 42 — Funds Flow Statement 288
Chapter 43 — Examination of Ledger 289
Chapter 44 — Verification of squared up accounts during the year 291
Chapter 45 — Trial Balance 293
Chapter 46 — Examination of Journal 294
Chapter 47 — Opening Stock & Closing Stock 295
Chapter 48 — Closing Stock 304
Chapter 49— Verification of Purchases 316
Chapter 50 — Fictitious purchases 326
Chapter 51 — Bogus Purchases 329
Chapter 52 —Verification of Sales 355
Chapter 53 — Understatement of Sales by Suppression 361
Chapter 54 — Fictitious Sales 363
Chapter 55 — Treatment of Cash Sales 365
Chapter 56 — Unaccounted Purchases & Sales 371
Chapter 57 — Trade/Cash Discounts 376
Chapter 58 — Consignment Account Meaning of Consignment Account 378
Chapter 59 — Bogus Capital Gains from Penny Stocks 384
Chapter 60 — Investigation of Bank Accounts 424
Chapter 61 — Examination of Bank statement 438
Chapter 62 — Cash Deposits found in Banks 440
Chapter 63 — Deposit Found in Foreign Bank Account 479
Chapter 64 – Drawings 484
Chapter 65 — Peak Credit Theory 485
Chapter 66 — Theory of Telescoping in Determining the Taxability of Undisclosed Income 490
Chapter 67 — Surrounding Circumstances and Test of Applying Human Probabilities 507
Chapter 68 — Ratio Analysis 525

Additional information

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Commercial

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