https://www.taxtmi.com/circulars?id=9901 Section 133A(5) authorises enquiries and recording of statements after a function, ceremony or event to quantify expenditure. Investigation Wing officials should discreetly gather intelligence from suppliers and venues to select substantial cases, conduct surveys only after the event, promptly record and compare statements, and corroborate claimed expenditure by obtaining evidence from outside suppliers about amounts, modes of payment and services. The assessee should be confronted with quantified expenditure and questioned on sources of funds. Surveys require prior recorded necessity by the Assistant Director(Inv) and submission of a detailed report up the supervisory chain. en-us Wed, 14 Nov 1990 00:00:00 +0530 Thu, 09 Jun 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9901 Section 133A(5) authorises enquiries and recording of statements after a function, ceremony or event to quantify expenditure. Investigation Wing officials should discreetly gather intelligence from suppliers and venues to select substantial cases, conduct surveys only after the event, promptly record and compare statements, and corroborate claimed expenditure by obtaining evidence from outside suppliers about amounts, modes of payment and services. The assessee should be confronted with quantified expenditure and questioned on sources of funds. Surveys require prior recorded necessity by the Assistant Director(Inv) and submission of a detailed report up the supervisory chain. Circulars Income Tax Wed, 14 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9901