Investigations under Tax and Allied Laws in the Digital Age скачать в хорошем качестве

Investigations under Tax and Allied Laws in the Digital Age

The past few years have seen a sea change in the manner in which data is transmitted and stored. Various factions of the government including tax and regulatory bodies have caught up with several new-age trends and are using advanced tools to bolster investigations. Further, a colossal surge in search/ survey actions has been seen, not just from a tax perspective but also for non-conformity with provisions of Black Money law, Benami Property law, Prevention of Money Laundering, etc. While non-compliance with the above laws/ inadvertent tax violations could result in serious financial liabilities for companies, it also poses a grave threat in terms of launch of prosecution proceedings against promoters/ key personnel. The outlook of the judiciary has also been unforgiving in not just cases of evasion but also for non-compliances/ non-declarations. Data is now matched and flagged automatically using sophisticated technology and information from various sources including intra-government sharing of material, international agreements, etc. To discuss the recent trends in investigations from a digital lens, Mr. Dinesh Patwari and Mr. Sandeep Bhalla from Dhruva Advisors will discuss the role and impact of digital evidence in modern investigations. Broad issues/ topics that will be covered in the webinar are: · Approach of the government and recognition of digital evidence under various laws · Focused actions in the digital era · Usage of Artificial Intelligence, Data Mining and Big Data to direct probe on certain transactions · Inter-departmental sharing of information across government agencies/ bodies · Exchange of Information between countries with whom India has a Tax Treaty · Issues faced in subsequent proceedings including the admissibility of digital evidence, penalties, and prosecution, etc. · Practical outlook of the judiciary while dealing with cases in the digital era