Methods of Investigations of Books of Accounts and Other Documents

Methods of Investigations of Books of Accounts and Other Documents

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Author : Ram Dutt Sharma
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Methods of Investigations of Books of Accounts and Other Documents

This 2024 edition of Methods of Investigations of Books of Account and Other Documents by Ram Dutt Sharma is a detailed and practical guide for understanding investigative techniques in the context of tax compliance, accounting accuracy, and detection of financial irregularities. Designed for professionals engaged in auditing, taxation, and enforcement, this book bridges the gap between statutory requirements and practical investigative approaches.


The book provides a systematic framework for examining books of account and related records to uncover discrepancies, ensure compliance with tax laws, and detect fraud or misrepresentation. It reflects the latest statutory provisions and procedural updates as of 2024.


The content covers:

• Objectives and scope of investigations in accounting and taxation

• Legal framework and powers of investigation under tax laws

• Preliminary steps in planning and initiating an investigation

• Examination of ledgers, journals, cash books, and supporting vouchers

• Cross-verification with external records and third-party confirmations

• Methods of detecting manipulation of accounts and falsification of documents

• Identification of unrecorded transactions, suppression of sales, and inflation of expenses

• Use of technology and digital forensics in accounting investigations

• Analysis of bank statements, stock registers, and statutory filings

• Common red flags indicating financial irregularities

• Evidentiary requirements and proper documentation of findings

• Preparation of investigation reports and follow-up actions

• Case studies illustrating practical challenges and solutions in investigations


This edition is particularly useful for:

• Chartered accountants, forensic auditors, and tax consultants

• Income-tax officials and enforcement officers conducting investigations

• Corporate compliance officers and internal auditors

• Law students and academicians studying forensic accounting and tax procedures


With its blend of statutory guidance, investigative methodology, and real-world illustrations, Methods of Investigations of Books of Account and Other Documents serves as a comprehensive reference for ensuring transparency, accountability, and compliance in financial record-keeping.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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