Tax audit- Few problem areas and imapct of recent amendments
Material type: Mixed materialsPublication details: 2013Description: 55-59Subject(s): NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Periodicals/Magazines | SSCBS Library | 61/12 | Available | P14900 |
Tax audit season is around the corner now. So, it is important to clear few problem areas faced by tax auditors and the impact of recent amendment in few sections which a tax auditor should know. In the given article few problem areas have been covered like comparision between persons covered u/s 40A(2)(b) and realted party disclosures under AS 18; Interpretation of information to be furnished under clause 21 regarding section 43B; and a possible case of applicability of clause 17(h)(B). Also the impact of domestic transfer pricing and amendment in section 40(a)(ia) on the tax audit has been ascertained.
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