Surveys u/s 133A of the IT Act- preliminary report - regarding.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....charges. 2. In partial modification of the procedure prescribed in the Survey Manual-2007, I am directed to state that following guidelines should be strictly observed:- (i) Record of Survey Proceedings as per format prescribed in Annexure E of the Survey Manual 2007 has to be prepared at the Survey premises itself and copy of the same is to be handed over to the assessee, or the person present at the premises on behalf of the assessee. (ii) The format of Preliminary Survey Report in Annexure-F is partially modified, as enclosed herewith (in place of the existing format prescribed in Annexure-F of Survey Manual). The Preliminary Survey Report should be faxed by the authority conducting the Survey within 24 hours of conclusion of Su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gnation of all members of Survey Team   8 Main issue/allegations on the basis of which survey was conducted   9 Persons present, at the premises   10 Significant Survey findings:-     (a) Cash Book (i) Whether Cash Book was maintained up to date of Survey? If not, please mention the last date up to which it was maintained and mention the closing balance? (ii) Quantum of cash found, extent of discrepancy noticed with regard to the Cash Book, explanation given by the person present     (b)   Stock Register (i) Whether stock register was maintained up to date of Survey? If not, please mention the last date up to which it was maintained, and m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ringement of any other laws noticed during Survey. If yes, give details? (b) whether the case has potential for prosecution? If yes, mention the relevant sections?   (Signature of Authorised Officer MIS on Survey Cases (For the Quarter ending________________) A. Identity Particulars of Group Sl No Item   1 Name of the Group   2 Flagship concern   3 Nature of business activity   4 Designation of jurisdictional CIT/DIT(lnv.)   B. Particulars of Survey Action SI No Item   5 Date on which Survey action conducted   6.1 Books of accounts impounded Yes/No 6.2 Amount of cash found   6.3 If Stock is....