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Methods of Investigations of Books of Accounts & Other Documents

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Book Details
TitleMethods of Investigations of Books of Accounts & Other Documents for Income Tax Assessment Purposes
ISBN9789356035836
EditionApril, 2024
Pages552
AuthorsRam Dutt Sharma
PublisherCommercial Law Publishers

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SKU: TG-CO-MOIOBOAAOD Categories: , , ,

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.

ContentsPage No.
Chapter 1 — Introduction1
Chapter 2 — Different Stages of Evolution of Money8
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 Accounting33
Chapter 7 — Defective, Duplicate or No Accounts Cases 8484
Chapter 8 — Examination of Books of Account93
Chapter 9 — Generating Undisclosed Income by

Manipulation of Accounts

96
Chapter 10 — Manipulation of Books of Accounts100
Chapter 11 — Examination of Manufacturing Account103
Chapter 12 — Examination of Trading Account117
Chapter 13 — Examination of Profit & Loss account123
Chapter 14 — Examination of Genuineness of Vouchers135
Chapter 15 — Inflation of Expenses136
Chapter 16 — Verification of Gross Profit Rate (GP Rate)137
Chapter 17 — Net Profit Rate146
Chapter 18 — Examination of Balance Sheet156
Chapter 19 — Examination of Statement of Assets and Liabilities165
Chapter 20 — Share Capital167
Chapter 21 — Share Application Money177
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 Deposits246
Chapter 26 — Reserve & Surplus247
Chapter 27 — Secured Loans250
Chapter 28 — Unsecured Loans252
Chapter 29 — Investment255
Chapter 30 — Fixed Assets257
Chapter 31 — Depreciation261
Chapter 32 — Liabilities264
Chapter 33 — Current Liabilities269
Chapter 34 — Contingent Liabilities270
Chapter 35 — Provisions274
Chapter 36 — Examination of Cash Book275
Chapter 37 — Negative Cash Balance280
Chapter 38 — Examination of Day Book282
Chapter 39 — Contra Entry283
Chapter 40 — Cash in Hand284
Chapter 41 — Examination of Cash Flow Statement285
Chapter 42 — Funds Flow Statement288
Chapter 43 — Examination of Ledger289
Chapter 44 — Verification of squared up accounts during the year291
Chapter 45 — Trial Balance293
Chapter 46 — Examination of Journal294
Chapter 47 — Opening Stock & Closing Stock295
Chapter 48 — Closing Stock304
Chapter 49— Verification of Purchases316
Chapter 50 — Fictitious purchases326
Chapter 51 — Bogus Purchases329
Chapter 52 —Verification of Sales355
Chapter 53 — Understatement of Sales by Suppression361
Chapter 54 — Fictitious Sales363
Chapter 55 — Treatment of Cash Sales365
Chapter 56 — Unaccounted Purchases & Sales371
Chapter 57 — Trade/Cash Discounts376
Chapter 58 — Consignment Account Meaning of Consignment Account378
Chapter 59 — Bogus Capital Gains from Penny Stocks384
Chapter 60 — Investigation of Bank Accounts424
Chapter 61 — Examination of Bank statement438
Chapter 62 — Cash Deposits found in Banks440
Chapter 63 — Deposit Found in Foreign Bank Account479
Chapter 64 – Drawings484
Chapter 65 — Peak Credit Theory485
Chapter 66 — Theory of Telescoping in Determining the Taxability of Undisclosed Income490
Chapter 67 — Surrounding Circumstances and Test of Applying Human Probabilities507
Chapter 68 — Ratio Analysis525

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Commercial

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