Normal view
MARC view
Entry Topical Term
001 - CONTROL NUMBER
- control field: 6535
003 - CONTROL NUMBER IDENTIFIER
- control field: OSt
005 - DATE AND TIME OF LATEST TRANSACTION
- control field: 20211223094841.0
008 - FIXED-LENGTH DATA ELEMENTS
- fixed length control field: 211223|| aca||aabn | a|a d
040 ## - CATALOGING SOURCE
- Original cataloging agency: OSt
- Transcribing agency: OSt
150 ## - HEADING--TOPICAL TERM
- Topical term or geographic name entry element: 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
670 ## - SOURCE DATA FOUND
- Source citation: Work cat.: (OSt)1432: Annadhanam,K. 133, Tax Audit, 1982