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Survey, Search & Seizure Income Tax Act, 1961

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Precaution while making<br />

any statement.<br />

<br />

<br />

<br />

<br />

Is there any evidence found during survey that could<br />

lead to an inference of concealment <br />

Is their lies any discrepancy between the stock in<br />

hand and the stock as per books <br />

Is it advisable to admit discrepancies in the stock<br />

Are the provisions of sales tax and excise duty along<br />

with provisions like dis-allowance u/s. 40-A(3), 269-<br />

SS, 269-T etc have been kept in mind before making<br />

any confession statement <br />

18

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