I am not able to explain the above in technical terms but i will state as under:

A person who derives income in the form of salary, ordinarily receives Form no. 16 from his employer and on the basis of same the return is filed. Form No. 16 generally includes details relating to income earned by the assessee in the from of salary as well as other income if disclosed by assessee to his/her employer. Income cannot be suppressed in this case. Further, the genuineness of the figures disclosed by an assessee can be confirmed by comparing them with the records of employer and if TDS has been made then through TDS return filed by the employer etc.

However, in case of assessee who carries on business has various options available for tax evasion and tax avoidance by accounting excess expenditure than incurred, understatement of sales or over statement of purchases, by debiting personal exp. to business and so on. 

Regards,

Shraddha

thanks a lot for your valuable reply

but as i am doing a project so i need some more inputs about it

so if possible please provide me with more information

thanks

priyanka

thank you so much