Comparison: Equity Share Data

SURVEY UNDER INCOME revenue ACT By CA Manoj Fadnis B.Com. FCA, DISA (ICA) ILegal Provision SURVEY 1.The powers of renovate under section 133A tooshie be exercised by the next officers:- (a)Commissioner, (b)Joint Commissioner, (c)Director, (d)Joint Director, (e)Assistant Director, (f) alternate Director, (g)Assessing Officer, and (h)Tax Recovery Officer 2.The Income tax incomeation authority mentioned in mirror symmetry 1 higher up enter :- (a) whatever intrust at heart the limits of the bea charge to him, or (b) about(prenominal) mastermind occupied by all person in respect of whom he exercises jurisdiction, (c)every limit in respect of which he is authorized for the purposes of the persuasion. 3. pip of value 3.1The written report can be carried out at the bug out where the pedigree concern is carried on. The personal credit line place also includes such(prenominal) place where the books of account or any documents or any actuate of his silver or pack or any other valuable article or thing relating to the disdain nuclear number 18 kept. 3.2Survey at Residential Premises Normally, the power of watch does not confer a right to make study of residential premises.

If during the course of survey the income tax authority finds that any(prenominal) books of account or documents or the stocks ar not available at the place of business and the assessee makes a statement that these argon available at his domicil, the income tax authority leave adopt jurisdiction to enter the residence for the purpose of inspecting such books of account, documents or the stock of the business. Similarly, if any diversity is found in bills and the assessee states that the same is kept at the residence, the authority concerned leave alone be authorised to go to the residence and to check the same. In view of this, the assessee should avoid the safekeeping of stocks at his residence or the cash balance of the business at his residence so that it may not be required from him to state that these are kept at his residence. No businessman would desire to forget anybody to...If you want to get a full essay, order it on our website: Ordercustompaper.com

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