FORM NO. 3CD
[See rule 6 G (2)]
Statement of particulars required to be furnished under
section 44AB of the Income Tax Act, 1961
PART – A
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1. Name of the assessee
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2. Address
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3. Permanent Account Number (PAN)
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4. Whether the assessee is liable to pay
indirect tax like excise duty, service tax, sales tax, customs duty, etc. if
yes, please furnish the registration number or any other identification
number allotted for the same.
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5. Status
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6. Previous year
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7. Assessment year
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8. Indicate the relevant clause of section 44AB under which the audit
has been conducted
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PART - B
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9. (a) If firm or association of
persons, indicate names of partners/members and their profit sharing ratios.
(b) If there is any change in the partners
or members or in their profit sharing ratio since the last date of the
preceding year, the particulars of such change
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10. (a) Nature of business or
profession (if more than one business or profession is carried on during the
previous year, nature of every business or profession)
(b) If there is any change in the
nature of business or profession, the particulars of such change.
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11.
(a) Whether books of account are prescribed under section 44AA, if yes, list
of books so prescribed.
(b)
List of books of account
maintained and the address at which the books of accounts are kept.
(In
case books of account are maintained in a computer system, mention the books
of account generated by such computer system. If the books of accounts are not kept at one location, please furnish
the addresses of locations along with the details of books of accounts
maintained at each location.)
(c)
List of books of account and nature of
relevant documents examined.
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12. Whether the profit and loss
account includes any profits and gains assessable on presumptive basis, if
yes, indicate the amount and the relevant section (44AD, 44AE, 44AF, 44B,
44BB, 44BBA, 44BBB, Chapter XII-G,
First Schedule or any other relevant section.)
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13.(a) Method of accounting
employed in the previous year
(b) Whether there had been any
change in the method of accounting employed vis-a-vis the method employed in
the immediately preceding previous year.
(c) If answer to (b) above is in
the affirmative, give details of such change, and the effect thereof on the
profit or loss.
(d)
Details of deviation, if any, in the method of accounting employed in the
previous year from accounting standards prescribed under section 145 and the effect
thereof on the profit or loss.
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14.
(a) Method of valuation of closing stock employed in the previous year.
(b)
In case of deviation from the method of valuation prescribed under section
145A, and the effect thereof on the profit or loss, please furnish
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15.
Give the following particulars of the capital asset converted into stock-in
trade: -
(a)
Description of capital asset;
(b)
Date of acquisition;
(c)
Cost of acquisition;
(d)
Amount at which the asset is converted into stock-in-trade.
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16.
Amounts not credited to the profit and loss account, being, -
(a)
the items falling within the scope of section 28;
(b) the Performa credits,
drawbacks, refund of duty of customs or excise or service tax, or refund of
sales tax or value added tax where such credits, drawbacks or refunds are
admitted as due by the authorities concerned;
(c)
escalation claims accepted during the previous year;
(d)
any other item of income;
(e)
capital receipt, if any.
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17.
Where any land or building or both is transferred during the previous year
for a consideration less than value adopted or assessed or assessable by any
authority of a State Government referred to in section 43CA or 50C, please
furnish
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18.
Particulars of depreciation allowable as per the Income Tax Act, 1961 in
respect of each asset or block of assets, as the case may be, in the
following form :-
(a)
Description of asset/block of assets.
(b)
Rate of depreciation.
(c)
Actual cost of written down value, as the case may be.
(d)
Additions/deductions during the year with dates; in the case of any addition
of an asset, date put to use; including adjustments on account of –
i)
Central Value Added Tax credits claimed and allowed under the Central Excise
Rules, 1944, in respect of assets acquired on or after 1st March, 1994,
ii)
change in rate of exchange of currency, and
iii)
Subsidy or grant or reimbursement, by whatever name called.
(e)
Depreciation allowable.
(f)
Written down value at the end of the year
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19.
Amounts admissible under sections:
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20.
(a) Any sum paid to an employee as bonus or commission for services rendered,
where such sum was otherwise payable to him as profits or dividend. [Section
36(1)(ii)]
(b) Details of contributions
received from employees for various funds as referred to in section
36(1)(va):
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21.
(a) Please furnish the details of amounts debited to the profit and loss
account, being in the nature of capital, personal, advertisement expenditure
etc
(b)
Amount inadmissible under section 40(a)-
(i)
as payment to non residents referred to in sub-clause (i)
(A) Details of payment on which
tax is not deducted:
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(B)
Details of payment on which tax has been deducted but has not been paid
during the previous year or in the subsequent year before the expiry of time
prescribed under section 200(1)
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(V) amount of tax deducted
(ii)
as payment referred to in sub-clause (ia)
(A) Details of payment on which
tax is not deducted:
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(B) Details of payment on which
tax has been deducted but has not been paid on or before the due date
specified in sub- section (1) of section139.
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payer
(V) amount of tax deducted
(VI) amount out of (V) deposited,
if any
(iii)
under sub-clause (ic) [Wherever applicable]
(iv)
under sub-clause (iia)
(v)
under sub-clause (iib)
(vi)
under sub-clause (iii)
(A) date of payment
(B) amount of payment
(C) name and address of the payee
(vii) under sub-clause (iv)
(viiii) under sub-clause (v)
(c)
Amounts debited to profit and loss account being, interest, salary, bonus,
commission or remuneration inadmissible under section 40(b)/40(ba) and
computation thereof;
(d) Disallowance/deemed income
under section 40A(3):
(A)
On the basis of the examination of books of account and other relevant
documents/evidence, whether the expenditure covered under section 40A (3)
read with rule 6DD were made by account payee cheque drawn on a bank or
account payee bank draft. If not, please furnish the details:
(B)
On the basis of the examination of books of account and other relevant
documents/evidence, whether the payment referred to in section 40A(3A) read
with rule 6DD were made by account payee cheque drawn on a bank or account
payee bank draft If not, please furnish the details of amount deemed to be
the profits and gains of business or profession under section 40A(3A);
(e) provision for payment of
gratuity not allowable under section 40A(7);
(f)
any sum paid by the assessee as an employer not allowable under section
40A(9);
(g) particulars of any liability
of a contingent nature;
(h) amount of deduction
inadmissible in terms of section 14A in respect of the expenditure incurred
in relation to income which does not form part of the total income;
(i)
amount inadmissible under the proviso to section 36(1) (iii);
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22.
Amount of interest inadmissible under section 23 of the Micro, Small and Medium
Enterprises Development Act, 2006
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23.
Particulars of payments made to persons specified under section 40A(2)(b);
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24.
Amounts deemed to be profits and gains under section 32AC or 33AB or 33ABA or 33AC
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25.
Any amount of profit chargeable to tax under section 41 and computation
thereof
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26.
In respect of any sum referred to in clause (a),(b), (c), (d), (e) or (f) of
section 43B, the liability for which:-
(A)
pre-existed on the first day of the previous year but was not allowed in the
assessment of any preceding previous year and was
(a)
paid during the previous year;
(b)
not paid during the previous year;
(B)
was incurred in the previous year and was
(a)
paid on or before the due date for furnishing the return of income of the
previous year under section 139(1);
(b)
not paid on or before the aforesaid date.
(State
whether sales tax, customs duty, excise duty or any other indirect tax, levy,
cess, impost, etc., is passed through the profit and loss account.)
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27.
(a) Amount of Central Value Added Tax credits availed of or utilized during
the previous year and its treatment in the profit and loss account and
treatment of outstanding Central Value Added Tax credits in the accounts.
(b)
Particulars of income or expenditure of prior period credited or debited to
the profit and loss account.
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28.
Whether during the previous year the assessee has received any property,
being share of a company not being a company in which the public are
substantially interested, without consideration or for inadequate
consideration as referred to in section 56(2)(viia), if yes, please furnish
the details of the same.
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29.
Whether during the previous year the assessee received any consideration for
issue of shares which exceeds the fair market value of the shares as referred
to in section 56(2)(viib), if yes, please furnish the details of the same.
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30.
Details of any amount borrowed on hundi or any amount due thereon (including
interest on the amount borrowed) repaid, otherwise than through an account
payee cheque. [Section 69D]
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31.
*(a) Particulars of each loan or deposit in an amount exceeding the limit
specified in section 269SS taken or accepted during the previous year :-
(i)
name, address and permanent account number (if available with the assessee)
of the lender or depositor;
(ii)
amount of loan or deposit taken or accepted;
(iii)
whether the loan or deposit was squared up during the previous year;
(iv)
maximum amount outstanding in the account at any time during the previous
year;
(v)
whether the loan or deposit was taken or accepted otherwise than by an
account payee cheque or an account payee bank draft.
*(These
particulars needs not be given in the case of a Government company, a banking
company or a corporation established by a Central, State or Provincial Act.)
(b)
Particulars of each repayment of loan or deposit in an amount exceeding the
limit specified in section 269T made during the previous year :-
(i)
name, address and Permanent Account Number (if available with the assessee)
of the payee;
(ii)
amount of the repayment;
(iii)
maximum amount outstanding in the account at any time during the previous
year;
(iv)
Whether the repayment was made otherwise than by account payee cheque or
account payee bank draft.
(c)
Whether the taking or accepting loan or deposit, or repayment of the same
were made by account payee cheque drawn on a bank or account payee bank draft
based on the examination of books of account and other relevant documents
(The
particulars (i) to (iv) at (b) and comment at (c) above need not be given in
the case of a repayment of any loan or deposit taken or accepted from
Government, Government company, banking company or a corporation established
by a Central, State or Provincial Act)
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32.(a)
Details of brought forward loss or depreciation allowance, in the following
manner, to the extent available :
(b) Whether a change
in shareholding of the company has taken place in the previous year due to
which the losses incurred prior to the previous year cannot be allowed to be
carried forward in terms of section 79.
(c) Whether the assessee has
incurred any speculation loss referred to in section 73 during the previous
year, If yes, please furnish the details of the same.
(d) Whether the assessee has
incurred any loss referred to in section 73A in respect of any specified
business during the previous year, if yes, please furnish details of the
same.
(e)
In case of a company, please state that whether the company is deemed to be
carrying on a speculation business as referred in explanation to section 73,
if yes, please furnish the details of speculation loss if any incurred during
the previous year.
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33.
Section-wise details of deductions, if any, admissible under Chapter VIA or Chapter III (Section 10A, Section
10AA).
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34. (a) Whether the assessee is
required to deduct or collect tax as per the provisions of Chapter XVII-B or
Chapter XVII-BB, if yes please furnish:
1. Tax deduction and collection Account Number
(TAN)
2. Section
3. Nature of payment
4.
Total amount of payment or receipt of the nature specified in column
(3)
5.
Total amount on which tax was required to be deducted or collected out
of (4)
6.
Total amount on which tax was deducted or collected at specified rate
out of (5)
7.
Amount of tax deducted or collected out of (6)
8.
Total amount on which tax was deducted or collected at less than
specified rate out of (7)
9.
Amount of tax deducted or collected on (8)
10. Amount of tax deducted or collected not
deposited to the credit of the Central Government out of (6) and (8)
(b) Whether the assessee has furnished the statement of tax deducted
or tax collected within the prescribed time. If not, please furnish the
details:
(c)
Whether the assessee is liable to pay interest under section 201(1A) or
section 206C (7). If yes, please furnish:
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35.
(a) In the case of a trading concern, give quantitative details of principal
items of goods traded :
(i)
Opening Stock;
(ii)
purchases during the previous year;
(iii)
sales during the previous year;
(iv)
closing stock;
(v)
shortage/excess, if any
(b)
In the case of a manufacturing concern, give quantitative details of the
principal items of raw materials, finished products and by-products :
A.
Raw Materials :
(i)
opening stock;
(ii)
purchases during the previous year;
(iii)
consumption during the previous year;
(iv)
sales during the previous year;
(v)
closing stock;
(vi)
yield of finished products;
(vii)
percentage of yield;
(viii)
shortage/excess, if any.
B.
Finished products/by- products :
(i)
opening stock;
(ii)
purchases during the previous year;
(iii)
quantity manufactured during the previous year;
(iv)
sales during the previous year;
(v)
closing stock;
(vi)
shortage/excess, if any.
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36.
In the case of a domestic company, details of tax on distributed profits under
section 115-O in the following form :-
(a)
total amount of distributed profits;
(b) amount of reduction as
referred to in section 115-O(1A)(i);
(c) amount of reduction as
referred to in section 115-O(1A)(ii);
(d)
total tax paid thereon;
(e)
dates of payment with amounts.
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37. Whether any cost audit was
carried out, if yes, give the details,
if any, of disqualification or disagreement on any matter/item/value/quantity
as may be reported/identified by the cost auditor.
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38. Whether any audit was
conducted under the Central Excise Act, 1944, if yes, give the details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by the auditor.
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39.
Whether any audit was conducted under section 72A of the Finance Act, 1994 in
relation to valuation of taxable services, Finance Act, 1994 in relation to
valuation of taxable services, if yes, give the details, if any, of
disqualification or disagreement on any matter/item/value/quantity as may be
reported/identified by the auditor.
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40.
Details regarding turnover, gross profit, etc., for the previous year and
preceding previous year:
(The
details required to be furnished for principal items of goods traded or
manufactured or services rendered)
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41.
Please furnish the details of demand raised or refund issued during the
previous year under any tax laws other than Income Tax Act, 1961 and Wealth
tax Act, 1957 alongwith details of relevant proceedings.
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We
confirm that the information stated in the above form is true and correct to
the best of our knowledge and belief.
Date____________
For____________
Place_____________
Annexure
1-(Clause-4)
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Department
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Particulars
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Registration
no
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Annexure
2- (Clause-11(b) &(c))
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List of books of
accounts
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Address
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Mode of generation
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Books and other relevant documents examined
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Annexure
4-(Clause-19)
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Section
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Amount debited to profit and loss account
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Amounts admissible as per the provisions of the Income Tax
Act, 1961 and also fulfils the conditions, if any specified under the
conditions, if any specified under the relevant provisions of Income Tax Act,
1961 or Income Tax Rules,1962 or any other guidelines, circular, etc., issued
in this behalf.
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32AC
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33AB
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33ABA
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35(1)(i)
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35(1)(ii)
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35(1)(iia)
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35(1)(iii)
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35(1)(iv)
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35(2AA)
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35(2AB)
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35ABB
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35AC
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35AD
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35CCA
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35CCB
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35CCC
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35CCD
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35D
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35DD
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35DDA
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35E
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Annexure
6-(Clause 21 (a))
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Nature
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Serial no
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particulars
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Amount
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Expenditure
in the nature of capital expenditure
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Expenditure
in the nature of personal Expenditure
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Expenditure
incurred at clubs being cost for club services and facilities used
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Expenditure
by way of penalty or fine for violation of any law for the time being in
force
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Expenditure
by way of any other penalty or fine not covered above
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Expenditure
incurred for any other purpose which is an offence or which is prohibited by
law
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