TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Guidelines for Special Audit Case Selection u/s 142(2A), Focus on Misfeasance, Tax Evasion, and Complex Structures.</h1> The guidelines for selecting cases for special audit under Section 142(2A) of the Income-tax Act, 1961, are outlined by the Board. For companies, cases are selected if there are reports of misfeasance, search or seizure activities, foreign collaborations, substantial tax evasion, or high turnover in import/export businesses. For non-company assessees, criteria include search and seizure cases, high income or turnover, suspected concealment, and complex business structures. The selection should focus on a few cases requiring special investigation, covering multiple assessment years if necessary. No strict time limits are set for referrals, but efficiency in processing is emphasized.
TaxTMI 
TaxTMI 
