Foreword

Preface

Chapter 1: They May Catch You!

Chapter 2: Tax Evasion and Black Money

n Black Money

n Black Economy and Its Causes

n Tax Evasion

n Money Laundering

n Harmful Effects of Black Money

n Combating Tax Evasion

Chapter 3: Structure of the Income Tax Department

n Assessment Charges

n Investigation Wing

n Directorate of International Taxation

n Directorate of Income Tax (Exemption)

n Appellate Authorities

n Central Board of Direct Taxes

n Vision of the Income Tax Department

Chapter 4: Meaning of Investigation

n Income Tax Investigation

n What is Good Investigation?

Chapter 5: Flow of Intelligence

n What is Intelligence?

n Sources of Information

n Air Intelligence Units

Chapter 6: Inquiries

n Summons

n Power to Call for Information

Chapter 7: Survey Operations

n Specific Surveys

n Surveys for Enforcing Compliance with
Provisions of TDS

n Surveys for Checking Ostentatious
Expenditure

Chapter 8: Income Tax Searches

n What is a Search?

n Privacy versus Intrusion

n How is a Search Operation Conducted?

n Selection of Cases for Search

n Rights and Duties of the Persons Searched

n Disclosure During Search

n Post Search Action

n Results of Searches

n Search Assessments

n Search Reveals All

n The Search May Shock You

n Difference Between a Search and a Survey

n Requisitioning Books of Account and
Valuables

Chapter 9: Scrutiny Assessments

n Selection of Cases for Scrutiny

n Purpose of Scrutiny

n Procedure for Scrutiny

n Examples

Chapter 10: Consequences

n Penalties

n Prosecution

n The Call