FORM NO. 3CD [See rule 6G(2)] Statement of partiulars required to e furnished under setion 44AB of the Inome- At, 1961 PART-A 1 Name of the assessee : SURESH KUMAR NIWAT (PROP. of : ANMOL TRADING CO) 2 : ANMOL TRADING CO, OPP. AIRLINE OFFICE,., MAIN BAZAR, KARGIL, JAMMU & KASHMIR-194103 3 Permanent Aount Numer : ACKPN3321R 4 Whether the assessee is liale to pay indiret like exise duty, servie, sales, ustoms duty,et. if yes, please furnish the registration numer any other identifiation numer allotted f the same SN Type Registration Numer 1 Sales Tax/VAT (JAMMU & KASHMIR) 01313010747 : Yes 5 Status : Individual 6 Previous from : 01/04/2015 to 31/03/2016 7 Assessment : 2016-17 8 Indiate the relevant lause of setion 44AB under whih the audit has een onduted SN Type 1 Clause 44AB(a)- sales/turnover/gross reeipts in usiness exeeding Rs. 1 re PART-B 9 a If firm Assoiation of Persons, indiate names of partners/memers and their sharing ratios : If there is any hange in the partners memers in their sharing ratio sine the last date of the preeding, the partiulars of suh Change. : 10 a Nature of usiness profession. : Set Su set Code Trading Wholesalers(0203) 0203 If there is any hange in the nature of usiness profession, the partiulars of suh hange. Business Set Su set Code 11 a Whether ooks of aounts are presried under setion 44AA, if yes, list of ooks so presried. List of ooks of aount maintained and the address at whih the ooks of aounts are kept.(in ase ooks of aount are maintained in a omputer system, mention the ooks of aount generated y suh omputer system. If the ooks of aounts are not kept at one loation, please furnish the addresses of loations along with the details of ooks of aounts maintained at eah loation.) Books maintained line 1 line 2 City/Town/Distrit State Pinode Cash Book, Ledger,omputerised.. Kargil JAMMU & KASHMIR 194101 List of ooks of aount and nature of relevant douments examined. : Cash Book, Ledger,omputerised 12 Whether the and loss aount inludes any s and gains assessale on presumptive asis, if yes, indiate the amount and the relevant setion (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Shedule any other relevant setion.) Setion 13 a Method of aounting employed in the. : Merantile system Whether there has een any hange in the method of aounting employed vis-à-vis the method employed in the immediately preeding. If answer to() aove is In the affirmative, give details of suh hange,and the effet thereof on the loss. : Partiulars Inrease in Derease in
d Details of deviation, if any, in the method of aounting employed in the fm the aounting standards presried under setion 145 and the effet thereof on the loss. 14 a Method of valuation of losing stok employed in the. : Partiulars Inrease in Derease in : At Cost In ase of deviation from the method of valuation presried under setion 145A, and the effet thereof on the loss, please furnish. Partiulars Inrease in Derease in 15 Give the following partiulars of the apital asset onverted into stok-in-trade: - Desription of apital asset aquisition Cost of aquisition at whih asset is onverted in to stok in trade 16 s not redited to the and loss aount, eing: - a The items falling within the sope of setion 28. : Desription The profma redits, drawaks, refunds of duty of ustoms exise servie refunds of sales value added, where suh redits, drawaks refunds are admitted as due y the authities onerned. : Desription Esalation laims aepted. : Desription d Any other item of inome. : Desription e Capital reeipt, if any. : Desription 17 Where any land uilding oth is transferred f a onsideration less than value adopted assessed assessale y any authity of a State Government referred to in setion 43CA 50C, please furnish: Details of property line 1 line 1 City/Town/Dis trit State Pinode Consideration reeived arued Value adopted assessed assessale 18 Partiulars of depreiation allowale as per the Inome- At, 1961 in respet of eah asset lok of assets, as the ase may e, in the following Fm :- Desripti on of the lok of assets Rate of depreiat ion Opening WDV Purhase value Additions Adjustment on aount of CENVAT Change in rate of exhange Susidy/G rant value of purhase Dedutio ns Depreiat ion allowale Written down value at the end of the (18r) 10% 2214 221 1993 Furnitures & Fittings @ 10%- Se 32(1)(ii) (18a) Plant & Mahiner y @ 15%- Se 32(1)(ii) 15% 652905 97935 554970 655119 0 0 0 0 0 0 98156 556963 19 admissile under setions 32AC/33AB/33ABA/35/35ABB/35AC/35CCA/35CCB/35D/35DD/35 DDA/35E : Setion deited to and loss aount s admissile as per the provisions of the Inome At, 1961 and also fulfils
the onditions, if any speified under the relevant 14 provisions of Inome- At,1961 Inome- Rules,1962 any other guidelines, irular, et., issued in this ehalf. 20 a Any sum paid to an employee as onus ommission f servies rendered, where suh sum was otherwise payale to him as s dividend. [setion 36(1)(ii)] : Desription Details of ontriutions reeived from employees f various funds as referred to in setion 36(1)(va): Nature of fund Sum reeived from employees Due date f The atual amount paid The atual date of to the onerned authities 21 a Please furnish the details of amounts deited to the and loss aount, eing in the nature of apital, personal, advertisement expenditure et. Capital expenditure Personal expenditure Advertisement expenditure in any souvenir, rohure, trat, pamphlet the like pulished y a politial party Expenditure inurred at lus eing entrane fees and susriptions Expenditure inurred at lus eing ost f lu servies and failities used Expenditure y way of penalty fine f violation of any law f the time eing fe Expenditure y way of any other penalty fine not overed aove Expenditure inurred f any purpose whih is an offene whih is prohiited y law s inadmissile under setion 40(a):- i. as to non-resident referred to in su-lause (i) (A) Details of on whih is not : of Nature of Name of the PAN of the line line City/Town/D Pinode 1 2 istrit (B) Details of on whih has een ut has not een paid in the susequent efe the expiry of time presried under setion 200(1) of Nature of Name of the PAN of the line 1 line 2 City/Town/ Distrit Pinode of ii. as referred to in su-lause (ia) (A) Details of on whih is not : of Nature of Name of the PAN of the line line City/Town/D Pinode 1 2 istrit (B) Details of on whih has een ut has not een paid on efe the due date speified in su- setion (1) of setion 139
of Nature of Name of the PAN of the line 1 line 2 City/Tow n/distrit Pinode of out of (V) deposited, if any iii. Fringe enefit under su-lause (i) iv. Wealth under su-lause (iia) v. Royaltee, liense fee, servie fee et. under su-lause (ii) vi. Salary payale outside india/to a non resident without TDS et. Under su-lause (iii) of Name of the PAN of the line 1 line 2 City/Town/Distr it Pinode vii. Payment to PF/other fund et. under su-lause (iv) viii. Tax paid y employer f perquisites under su-lause (v) d s deited to and loss aount eing, interest, salary, onus, ommission remuneration inadmissile under setion 40()/40(a) and omputation thereof Partiulars Setion deited to P/L A/C admissile inadmissile Remarks Disallowane/deemed inome under setion 40A(3): (A) On the asis of the examination of ooks of aount and : Yes other relevant douments/evidene, whether the expenditure overed under setion 40A(3) read with rule 6DD were made y aount heque drawn on a ank aount ank draft. If not, please furnish the details Nature of Name of the PAN of the (B) On the asis of the examination of ooks of aount and other relevant douments/evidene, whether the referred to in setion 40A(3A) read with rule 6DD were made y aount heque drawn on a ank aount ank draft If not, please furnish the details of amount deemed to e the s and gains of usiness profession under setion 40A(3A) Nature of Name of the PAN of the e f provision f of gratuity not allowale under setion 40A(7) any sum paid y the assessee as an employer not allowale under setion 40A(9) g Partiulars of any liaility of a ontingent nature : Nature of liaility h of dedution inadmissile in terms of setion 14A in respet of the expenditure inurred in relation to inome whih does not fm part of the total inome i amount inadmissile under the proviso to setion 36(1)(iii) 22 of interest inadmissile under setion 23 of the Miro, Small and Medium Enterprises Development At, 2006. 23 Partiulars of any made to persons speified under setion 40A(2)(). Name of related party PAN Relation Nature of Transation Payment Made() 24 s deemed to e s and gains under setion 32AC 33AB 33ABA 33AC. Setion Desription 25 Any amounts of s hargeale to under setion 41 and omputation thereof Name of party of inome Setion Desription of transation Computation
26 (i) In respet of any sum referred to in lause (a),(),(),(d),(e) (f) of setion 43B the liaility f whih:- A Pre-existed on the first day of the ut was not allowed in the assessment of any preeding and was:- (a) Paid : Setion Nature of Liaility () Not paid ; : Setion Nature of Liaility B Was inurred in the and was:- (a) paid on efe the due date f furnishing the return of inome of the 139(1); : Setion Nature of Liaility Se 43B(a) -, duty,ess,fee et vat paid 4th qtr in april 2016 20377 () Not paid on efe the afesaid date. : Setion Nature of Liaility State whether sales, ustoms duty, exise duty any other indiret, levy, ess, impost et.is passed through the s and loss 27 a of Central Value Added Tax redits availed of utilised and its treatment in the and loss aount and treatment of outstanding Central Value Added Tax redits in the aounts. Partiulars of inome expenditure of pri period redited deited to the and loss aount.:- Type Partiular Pri period 28 Whether the assessee has reeived any property, eing share of a ompany not eing a ompany in whih the puli are sustantially interested, without onsideration f inadequate onsideration as referred to in setion 56(2)(viia), if yes, please furnish the details of the same. 29 Whether the assessee reeived any onsideration f issue of shares whih exeeds the fair market value of the shares as referred to in setion 56(2)(vii), if yes, please furnish the details of the same. : : 30 Details of any amount rowed on hundi any amount due thereon (inluding interest on the amount rowed) repaid, otherwise than through an aount heque,(setion 69D) Name of person from whom amount rowed repaid on hundi PAN of the person line 1 line2 City/Tow n/distrit State Pinode rowed rowin g due inluding interest repaid repayme nt 31 a Partiulars of eah loan deposit in an amount exeeding the limit speified in setion 269SS taken aepted previous :- Name of the lender deposit of the lender deposit PAN of the lender deposit of loan deposit taken aepted Whether the loan/deposit was squared up Previous Year Maximum amount outstanding in the aount at any time during the Previous Year Whether the loan/deposit was taken aepted otherwise than y an aount Bank heque aount ank draft Partiulars of eah re of loan deposit in an amount exeeding the limit speified in setion 269T made previous
:- Name of the : of the : PAN of the : of the re: Maximum amount outstanding in the aount at any time Previous Year: Whether the re was made otherwise than y aount heque aount ank draft: Whether the taking aepting loan deposit, re of the same were made y aount heque drawn on a ank aount ank draft ased on the examination of ooks of aount and other relevant douments : 32 a Details of rought fward loss depreiation allowane, in the following manner, to extent availale:- Serial No: Assessment Year: Nature of loss /Depreiation allowane as returned as assessed Order No and Date 1 Remarks d e Whether a hange in shareholding of the ompany has taken plae in the due to whih the losses inurred pri to the annot e allowed to e arried fward in terms of setion 79. Whether the assessee has inurred any speulation loss referred to in setion 73, If yes, please furnish the details of the same. Whether the assessee has inurred any loss referred to in setion 73A in respet of any speified usiness. In ase of a ompany, please state that whether the ompany is deemed to e arrying on a speulation usiness as referred in explanation to setion 73. : : 33 Setion-wise details of dedutions, if any, admissile under Chapter VIA Chapter III (Setion 10A, Setion 10AA). : Setion under whih dedution is laimed s admissile as per the provision of the Inome- At, 1961 and fulfils the onditions, if any,speified under the relevant provisions of Inome- At, 1961 Inome- Rules,1962 any other guidelines, irular, et, issued in this ehalf. 34 a Whether the assessee is required to dedut ollet as per the provisions of Chapter XVII-B Chapter XVII-BB, if yes please furnish: Tax dedution and olletion Aount Numer (TAN) Setion Nature of amount of reeipt of the nature speified in olumn (3) amount on whih was required to e olleted out of (4) amount on whih was olleted at speified rate out of (5) of olleted out of (6) amount on whih was olleted at less than speified rate out of (7) of olleted on (8) of olleted not deposited to the redit of the Central Governme nt out of (6) and (8) 1 2 3 4 5 6 7 8 9 10 Whether the assessee has furnished the statement of olleted within the presried time. If not, please furnish the details: Whether the assessee is liale to pay interest under setion 201(1A) setion 206C(7). If yes, please furnish: : : 35 a In the ase of a trading onern, give quantitative details of prinipal items of goods traded Item Name Unit Opening stok Purhase Sale Closing Stok Shtage/Exe ss, if any
In the ase of manufaturing onern, give quantitative details of the prinipal items of raw materials, finished produts any y-produts (A) Raw materials Item Name Unit Opening stok Purhase previous Consumpti on during previous Sales during previous Closing Stok Yield of finished produt % of yield Shtage/E xess, if any (B) Finished produts Item Name Unit Opening stok (B) By produts Item Name Unit Opening stok Purhase Purhase quantity manufatured quantity manufatured Sales during Sales during Closing Stok Shtage/Ex ess, if any Closing Stok Shtage/Ex ess, if any 36 In the ase of Domesti Company, details of on distriuted s under setion 115-O in the following fms : 37 Whether any ost audit was arried out.?" : 38 Whether any audit was onduted under the Central Exise At, 1944.? 39 Whether any audit was onduted under setion 72A of the Finane At,1994 in relation to valuation of ale servies, finane at 1994 in relation to valuation of ale servie as may e repted/identified y the audit.? : : 40 Details regarding turnover, gross, et., f the and preeding : Partiulars Previous Preeding turnover of the assessee 28688332 29412031 Gross /turnover 1159045 28688332 4.04 1208823 29412031 4.11 Net /turnover 472252 28688332 1.65 472922 29412031 1.61 Stok-in-trade/turnover 296043 28688332 1.03 1176206 29412031 4.00 material onsumed/finished goods produed 0.00 41 Please furnish the details of demand raised refund issued under any laws other than Inome At, 1961 and Wealth At, 1957 alongwith details of relevant proeedings. Finanial to whih demand/refund relates to Name of other law Type (Demand raised/refund reeived) demand raised/refund reeived Remarks F B.R SOBTI & CO Chartered Aountants Date : 26/09/2016 Plae : Jammu Varun Soni (Partner) M. No. : 515429 FRN : 000449N B1-511, Royal Nest Appartments, Sanik Colony, Jammu, Jammu- 180011 Jammu & Kashmir