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

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....ribed 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 Survey to the CIT and CCIT/DGIT (Inv.) concerned. Where Survey is c....

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....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 mention the Closing Stock? (ii) Value of Stock determined at the time of Survey, & extent of discrepancy with stock reflected in Books (c) List of Books of accounts/documents seen, details of marks of identification placed thereon-Books of A/c Signed At Page No. Signed By Cash Book Ledger Others (spec....