Details required in Form 3CD relevant to Computation of Income

Transcription

1 Information for Tax Audit Report AY Whether Profit and Loss Account includes profit on assessable on presumptive basis If Yes, provide Details and Style of Business Nature of Business Sec Included Profit 44AD 44AE 44AF 44B 44BB 44BBA 44BBB Chapter XII-G First Schedule 15 Capital Assets converted into Stock in Trade Capital Asset Description Acquisition Cost of Acquisition Converted 16 s not credited to Profit and Loss Account Main Category

2 Information for Tax Audit Report AY Whether land and Building transferred during year Is Consideration is less than Stamp Duty Valuation as referred in Sec 43CA or 5C Details of Land and Building transferred during year Comsideration Received or Accurred Value Adopted or assessed or assessable A ) Property Details State Agreement Transfer B ) Property Details State Agreement Transfer C ) Property Details State Agreement Transfer D ) Property Details State Agreement Transfer E ) Property Details State Agreement Transfer

3 Information for Tax Audit Report AY Depreciation allowable Block of Asset Rate of Depre. Opening W.D.V. Additions Deductions Depreciation Allowable Closing W.D.V. Details of Fixed Assets Additions / Deletions Block of Asset Change Type Pur/Sale Date Put to use Dt. CENVAT Exhange Rate Changes Subsidy / Grant

4 Information for Tax Audit Report AY s debited to Profit and Loss and admissible under Income Tax Section Account Head debited to Profit and Loss Remarks admissible under Income Tax 2(a) Sum paid to employees as bonus or commission otherwise payable as profits or dividend Annexure Sr.. /Class of Employee(s) Nature

5 Information for Tax Audit Report AY (b) Contributions received from employees under various Schemes Sr.. Nature of Fund Sum Received fr Employees Due Date for Payment Paid Payment

6 Information for Tax Audit Report AY (a) Details of debited to Profit and Loss such as Personal, Capital, Advertisement expenses Annexure Main Category 21(b)(i) s inadmissible u/s 4(a)(i) - Payment to n-resident A ) Payee Paid B ) Payee Paid C ) Payee Paid

7 Information for Tax Audit Report AY (b)(ii) s inadmissible u/s 4(a)(ia) - Payment without TDS / Late Payment A ) Payee Paid B ) Payee TDS Paid Paid C ) Payee TDS Paid Paid D ) Payee TDS Paid Paid E ) Payee TDS Paid Paid TDS Paid 21(b) s inadmissible u/s 4(a) - Payments towards (iib) Royalty, License Fee etc. (iv) Payment to PF / Other Funds (ic) Frienge Benefit Tax (iia) Wealth Tax (iv) Payment to PF / Other Funds

8 Information for Tax Audit Report AY ( c ) s debited to Profit & Loss Account & inadmissible, with computation, under section 21(d) Nature Debited to Profit & Loss Admissible Interest Salary Bonus Commission Remuneration Calculation % Profit Disallowance or Deemed Income u/s 4A(3) / (3A) of Payee Remarks Disallow (3) Income (3A) 21(g)/(h) of Liability of Contingent Nature AND Expenditure disallowable u/s 14A Annexure of Liability of Contingent Nature Nature of Liability Expenditure disallowable u/s 14A

9 Information for Tax Audit Report AY /22 s inadmissible - Payments towards 4A(7) Provision for Payment of Gratuity 36(1)(iii) Proviso Interest on Borrowings 23 of Payments made to related persons 4A(2)(b) and PAN of Related Person Relation PAN Relation PAN Relation PAN Relation PAN Relation PAN Relation PAN 4A(9) Payment to Funds etc. Interest u/s 23 of MSMED Nature of Transaction 24 Deemed Profit Section 32AC 33AB 33ABA 33AC 25 Chargable u/s 41 with computation Subsection Description Description Description Description Description Details of Transaction Computation, if any

10 Information for Tax Audit Report AY Liabilities allowable and disallowable u/s 43B Section Nature of Liability Status of Liability 27(a) Whether sales tax, excise, taxes,cess etc. is passed through Profit and Loss Cenvat credit summary CENVAT Opening Balance CENVAT Availed CENVAT Utilised Closing/Outstanding Balance Treatment in Profit and Loss Account 27(b) Prior Period Income and Expenditure credited or debited to Profit and Loss Nature Relating to FY

11 Information for Tax Audit Report AY Income u/s 56(2)(viia) - Receipt of Shares without adequate consideration of Shares of Company CIN of Company Consideration Paid FMV of Shares Recd from Recd from Recd from Recd from Recd from 29 Income u/s 56(2)(viib) - Consideration Recd in excess of FMV for issue of Shares Annexure of Shares of Person from whom consideration Received Consideration Received FMV of Shares 32 B/f Lossses Nature of Loss/Allowance Assessment Year Retuned Assessed Order Details Order u/s Order Date

12 Information for Tax Audit Report AY Deduction under Chapter III or VI-A Section 1A 1AA Deduction in respect of newly established undertakings in free trade zone, etc. newly established Units in SEZ Remarks / Calculation 8C payments towards LIC, PF, etc. 8CCC contribution to certain pension funds 8CCD 8CCF 8CCG 8D 8DD 8DDB contribution to CG pension scheme subscription to long-term infrastructure bonds investment made under an equity savings scheme health insurance premia maintenance including medical treatment of a person with disability medical treatment, etc. 8E 8EE 8G interest on higher education loan interest on loan taken for residential house property donations to certain funds, etc. 8GG 8GGA 8GGB 8GGC 8IA 8IAB 8IB 8IC 8ID 8IE 8JJA 8JJAA 8LA 8P 8QQB 8RRB rents paid certain donations for scientific research or rural development contributions to political parties by companies contributions to political parties by any person profits and gains of units engaged in infrastructure development, etc. profits and gains of units engaged in development of SEZ profits and gains from certain industrial undertakings certain undertakings or enterprises in certain special category States profits and gains from business of hotels and convention centres certain undertakings in rth-eastern States profits and gains from collecting and processing of bio-degradable waste employment of new workmen incomes of Offshore Banking Units, International Financial Services income of co-operative societies royalty income, etc., of authors of certain books other than text-books royalty on patents 8TTA interest on savings account 8U in case of a person with disability