Commercial Law Relating To Income Tax Survey By Ram Dutt Sharma May 2022

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Commercial Law Relating To Income Tax Survey By Ram Dutt Sharma

Commercial Law Relating To Income Tax Survey By Ram Dutt Sharma

Description

The two most important coercive measures available with income-tax authorities are survey and search. While search, as the courts have said, is a serious invasion into the taxpayer’s privacy, the degree of invasion in the case of survey is Far less, to the extent that it extends to the business premises only. With increased dependence on voluntary compliance, the Department selects a very few returns for scrutiny. Large number of returns arc accepted summarily Without calling for any other information. As a tool for collection of information survey remains an effective tool in the hands of the taxman and serves an important purpose. Survey is an important weapon of the Income Tax Department to call for information of various kinds as may be found necessary for making proper assessments, Survey is mainly conduced with the object of broadening the tax base by discovering new assesses, to gather information about possible tax evasion by assesses, spot checking of available cash and stock and to verify in a surprise and systematic manner, whether or not accounts are maintained properly and on day to day basis etc

About the Author

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, haryana. He got his post-graduation from M.D. University, Rohtak in 1980. he joined the income tax Department in the year 1983 and presently working as Income Tax Officer in

Faridabad, He worked at various station of North-West Region of Income Tax Department. he has wide experience of a 11 wings of Income fax Department such as assessment unit, Special Range, 1 DS Wing, investigation Wing, intelligence

and Criminal] Investigation etc. Ile has been contributing articles and addressing on topics relating to income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income

_ tax Department, Chartered Accountants, Advocates and various Trade Associations

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