Form 3CA & 3CB
1. Period of P&L a/c / Income and Expenditure Account
2. the particulars given in the said Form No. 3CD and the Annexure thereto are true and correct subject to the following observations/qualifications, if any:
Form 3 CD
1. Clause – 4 N
2. Clause – 8 N – to report relevant Clause Of Sec. 44 AB
3 Clause 11 (B) A – locations /Addresses of keeping books of account to be given along with details of books Of accounts maintained at each location
4. Clause 11(C) A- Nature of Relevant Document Examined
5. Clause 12- A profit /gain on presumptive Basis chapter XII G , First Schedule – ships tonnage basis / Insurance business
6. Clause 13 ( c ) / 14 ( b) A_ Effect of change in method of accounting or valuation of closing stock , a format has been prescribed.
7. Clause 17 N- Particulars of sales of land / Building Less than Stamp value to be given
8. Clause 18 (d-I ) A – Addl. Details of adjustment of Cenvat credits claimed and allowed for assets acquired on or after 1st March 1994
9. Clause 19 A- Deduction allowable u/s 32AC , 35AD, 35CCC, 35DDD
10. Clause 20 (b) A-New format for contribution from employees for various funds
11. Clause 21(a) A – Amount debited to P & L A/c of capital exp. , personal exp. & Advertisement in prescribed format
12. Clause 21(b) A & N– Amount inadmissible of U/S 40 (a)
13. Clause 21 (d) –Online GST Certification Course by TaxGuru & MSME- Click here to Join
Addl. Reporting of disallowance….. u/s 40A(3A)
14Clause – 24 A
Reporting of deemed income u/s 32 AC i.e. investment allowance u/s 32 AC & if assets sold within 5 years of its installation
15. Clause 27(a) A – MODVAT / CENVAT
16. Clause 28 N –
Reporting of share acquired with inadequate consideration of companies in which Public not Substantially Interested .
17. Clause 29 N–share Premium Received by company in which Public not Substantially Interested , in excess of fair market Value , if any
18. Clause 31 A- Non reporting of Certificate U/s 269SS & 269 T .
19. Clause 32 (c)-,(d) & (e) A
Addl. . reporting of losses in speculative Business And carry forward & set off losses by specified Business .
1 – Details of speculative losses u/s 73 and
2 – U/s 73 A for Specified Business
3 – Whether company deemed to be carrying on speculative Business
( Exp. To Sec. 73) and Details of speculative losses from such business .
20. Clause 33 A– Reporting of deduction Claimed u/s 10 A and 10AA in prescribed format
21. Clause 34 (a) A
– section wise TDS /TCS deducted/ Collected & paid , Short deducted, TAN Of Assesses & Also TDS /TCS not paid by assesses .
22. Clause 34 (b) A– Details late filing TDS & TCS .-
23. Clause 34 (c) A– Details of inerest Payable u/s 201 (1A) & 206 C(7)-
24. clause 36 A – Reporting on tax on distributed tax u/s 115 –o (1A)(i) of dividends received by domestic company from its subsidiary and u/s 115 O (1A) (ii) of dividend paid to any person for or on behalf of new person trust u/s 10 (44)
25. Clause 37 A– Reporting on cost with qualification in cost Audit Report .
26. Clause 38 A– Reporting on audit under central Excise with the qualification in audit
27. Clause 39 N- Whether any audit u/s 72 A of finance act 1994 and details of if any of disqualification or disagreement on any matter / items / value / qty.
28. clause 40 A– Ratio analysis of two years & turnover of two Years.
29. Clause 41 N– Details of demand and refund , during the year under Any tax laws other than Income tax & Wealth tax & Details of relevant proceeding .
30. Annexure 1 – Removed – No impact
(Author- S S Gaur, E mail : firstname.lastname@example.org- Mobile No. 9414969274)