INVESTIGATIONS OF BOOKS OF ACCOUNT AND OTHER DOCUMENTS FOR INCOME TAX ASSESSMENT PURPOSES -RAM DUTT SHARMA
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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 |
