Tax investigation is an in-depth investigation processed by a tax authority to recover tax

undercharged in previous years of assessment. The main objective of an income tax investigation is to trace understated income by examining books of accounts and other primary records or documents as required to be maintained under the provisions of Section 82 and Section 82A of the Income Tax Act 1967. Analyze tax investigation process and procedure in Malaysia.

(50 marks)

need elaboration for each and every procedures & process.