Introduction to tax audit,Tax practice,Auditing-Evolution and importance,Tax audit- objectives,Accounting,Income and how it arises,Maintenance of accounts and preparation of financial statements,System of accounting,Evaluation of accounting data,Internal control and procedures,Method employed in auditing,Commercial accounting and tax accounting,Concept of income under the income tax-act,Chargeability to tax general,Verification of business expenditure,Business expenditure-some specific items,Capital and revenue,Depreciation,Capital gains,Main features for a tax audit programme,Evidence-nature and purpose,Rejection of accounts by income tax officer,Report of the auditors,Charitable institutions,Legal fiction-deeming provisions in direct tax laws,Benami law (Topical Term)