SEO Sai Gr. Hosp.
210815 Points
Joined July 2016
Cases of misreporting of income shall be the following –
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misrepresentation or suppression of facts;
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failure to record investments in the books of account;
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claim of expenditure not substantiated by any evidence;
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recording of any false entry in the books of account;
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failure to record any receipt in the books of account having a bearing on total income; and
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failure to report any international transaction or any transaction deemed to be an international transaction or any specified domestic transaction, to which the provisions of Chapter X apply.