Section 134 of ITA, 1961 : Section 134: Power To Inspect Registers Of Companies

ITA, 1961

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Explanation using Example

Imagine a scenario where a company is being audited by the Income Tax Department for possible discrepancies in its financial statements. The Assessing Officer handling the case suspects that there might be undeclared income or irregularities in the recording of the company's shareholders and debenture transactions. To verify the details...

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