https://www.taxtmi.com/circulars?id=9968 The instruction identifies cross-border tax evasion methods-hawala transfers, under and over invoicing, and benami firms abroad-and notes that Assessing Officers sometimes accept explanations or make summary additions without deep investigation. It directs officers to refer suspicious transactions with foreign persons or concerns, together with detailed factual notes, to the Economic Intelligence Bureau for assistance in investigation and evidence collection to support assessments. en-us Tue, 20 Oct 1992 00:00:00 +0530 Thu, 09 Jun 2011 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9968 The instruction identifies cross-border tax evasion methods-hawala transfers, under and over invoicing, and benami firms abroad-and notes that Assessing Officers sometimes accept explanations or make summary additions without deep investigation. It directs officers to refer suspicious transactions with foreign persons or concerns, together with detailed factual notes, to the Economic Intelligence Bureau for assistance in investigation and evidence collection to support assessments. Circulars Income Tax Tue, 20 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9968