घनं सुषिरं सम्यूह्यमवलेप्यं संघात्यं वासितकं च कारुकर्म ॥ कZ_०२.१४.१७ ॥
ghanaṃ suṣiraṃ samyūhyamavalepyaṃ saṃghātyaṃ vāsitakaṃ ca kārukarma
Ang gawaing-kamay (na ginagamit sa mapanlinlang na paggawa) ay kinabibilangan ng: paggawa (ng bagay) na solido, guwang, siksik/napuno, pinahiran/ tinapalan, pinagdugtong/ nilaminate, at pinabanguhan/ ginamot (upang magtago).
To equip inspectors and administrators with a typology of concealment methods, improving detection and prosecution of fraud.