(11)The cases of misreporting of income referred to in sub-section (10) shall be the following:—(a)misrepresentation or suppression of facts;(b)failure to record investments in the books of account;(c)claim of expenditure not substantiated by any evidence;(d)recording of any false entry in the books of account;(e)failure to record any receipt in books of account having a bearing on total income; and(f)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.
