Taxmann's Tax Audit

E G A P

Chapter-heads E G A P



Contents

I-9



Tax Audit Reckoner for Audit of cash transactions

I-37



Tax Audit Reckoner for Audit of sale of immovable property

I-39



Tax Audit Reckoner for Audit of share capital

I-40



Tax Audit Reckoner for Audit of loans, deposits and Borrowings liabilities

I-41



Reckoner of clauses of Form No. 3CD not relevant/applicable to tax Audit for assessment year 2022-23

I-42



Tax Audit Reckoner of clauses of Form No. 3CD relevant/applicable to individuals/HUFs who are liable for tax audit u/s 44AB

I-43



Tax Audit Reckoner of clauses of Form No. 3CD relevant/applicable to Firms/LLPs/AOPs/BOIs who are liable for tax audit u/s 44AB

I-45



Tax Audit Reckoner of clauses of Form No. 3CD relevant/applicable to companies who are liable for tax audit u/s 44AB

I-47



Tax Audit Reckoner of clauses of Form No. 3CD not applicable to assessees following cash basis of accounting

I-49



Tax Audit Reckoner of Form No. 3CD - Clause-wise applicability reckoner of income computation and disclosure standards

I-50



Tax Audit Reckoner of statutory provisions relevant to various clauses of Form No. 3CD

I-56

0 R E T P A H C

:

1 R E T P A H C

:

16

TURNOVER-LINKED COMPULSORY AUDIT OBLIGATIONS U/S 44AB(a) ON CERTAIN PERSONS CARRYING ON BUSINESS

18

COMPULSORY AUDIT OBLIGATIONS U/S 44AB(c)/(e) ON CERTAIN PERSONS CARRYING ON BUSINESS REGARDLESS OF THEIR TURNOVER/GROSS RECEIPTS/SALES (NON-TURNOVER-LINKED AUDIT OBLIGATIONS)

22

:

3 R E T P A H C

1

PERSONS CARRYING ON BUSINESS WHO ARE OBLIGED TO COMPLY WITH PROVISIONS OF SECTION 44AB AS REGARDS COMPULSORY AUDIT OF ACCOUNTS

:

2 R E T P A H C

SECTION 44AB: AUDIT OF ACCOUNTS OF CERTAIN PERSONS CARRYING ON BUSINESS OR PROFESSION

I-5

S D A E H R E T P A H C

I-6 E G A P

:

4 R E T P A H C

54

WHEN PERSON CARRYING ON PROFESSION IS REQUIRED TO GET HIS ACCOUNTS AUDITED U/S 44AB(b) & U/S 44AB(d)

66

PRESUMPTIVE TAX REGIME AVAILABLE UNDER THE ACT TO PERSONS CARRYING ON SPECIFIED PROFESSIONS

74

TURNOVER OR GROSS RECEIPTS

89

:

26

PRESUMPTIVE TAX REGIME U/S 44AE FOR ASSESSEES OWNING GOODS CARRIAGES AND PLYING, HIRING OR LEASING THEM

:

PRESUMPTIVE TAX REGIME UNDER SECTION 44AD FOR ELIGIBLE BUSINESSES CARRIED ON BY RESIDENT INDIVIDUALS, HUFs & FIRMS

6 R E T P A H C

23

5 R E T P A H C

PERSONS CARRYING ON BUSINESS WHO ARE EXEMPT FROM TAX AUDIT (COMPULSORY AUDIT OBLIGATIONS U/S 44AB)

:

7 R E T P A H C

:

8 R E T P A H C 2 2 R E T P A H C

: : : : : : : : : : : : : :

3 2 R E T P A H C

:

9 R E T P A H C 0 1 R E T P A H C 1 1 R E T P A H C 2 1 R E T P A H C 3 1 R E T P A H C 4 1 R E T P A H C 5 1 R E T P A H C 6 1 R E T P A H C 7 1 R E T P A H C 8 1 R E T P A H C 9 1 R E T P A H C 0 2 R E T P A H C 1 2 R E T P A H C

119

FORM NO. 3CA

120

FORM NO. 3CB

128

FORM NO. 3CD

142

NAME OF THE ASSESSEE

146

ADDRESS OF THE ASSESSEE

147

PAN OR AADHAAR NUMBER

148

REGISTRATIONS UNDER INDIRECT TAX LAWS (CLAUSE 4)

150

STATUS (CLAUSE 5)

155

PREVIOUS YEAR (CLAUSE 6)

162

ASSESSMENT YEAR (CLAUSE 7)

163

CLAUSE 8 OF FORM NO. 3CD RELEVANT CLAUSE OF SECTION 44AB UNDER WHICH TAX AUDIT IS APPLICABLE

164

CLAUSE 8A OF FORM NO. 3CD : WHETHER THE ASSESSEE HAS OPTED FOR TAXATION UNDER SECTION 115BA/ 115BAA/115BAB/115BAC/115BAD?

166

CLAUSE 9 OF FORM NO. 3CD : DETAILS REGARDING FIRMS/ AOPs/LLPs

184

CLAUSE 10 OF FORM NO. 3CD : NATURE OF BUSINESS/ PROFESSION

191

CLAUSE 11 OF FORM NO. 3CD : BOOKS OF ACCOUNT

195

CLAUSE 12 OF FORM NO. 3CD : PRESUMPTIVE INCOME

205

CLAUSE 13 OF FORM NO. 3CD : METHOD OF ACCOUNTING & COMPLIANCES

212

CLAUSE 14 VALUATION

303

:

5 2 R E T P A H C

104

PREPARATION OF FINANCIAL STATEMENTS

:

4 2 R E T P A H C

OBLIGATIONS CAST BY SECTION 44AB

8 2 R E T P A H C

: : :

9 2 R E T P A H C

:

6 2 R E T P A H C 7 2 R E T P A H C

OF

FORM NO. 3CD : METHOD OF STOCK

S D A E H R E T P A H C

I-7

E G A P

:

0 3 R E T P A H C 4 3 R E T P A H C 9 3 R E T P A H C

369

CLAUSE 19 OF FORM NO. 3CD : AMOUNTS DEDUCTIBLE UNDER SECTIONS 33AB, 33ABA, ETC.

435

CLAUSE 20 OF FORM NO. 3CD : BONUS/EMPLOYEES CONTRIBUTION TO PF

456

CLAUSE 21 OF FORM NO. 3CD : AMOUNTS DEBITED TO PROFIT AND LOSS ACCOUNT

464

CLAUSE 22 OF FORM NO. 3CD : AMOUNT OF INTEREST IN ADMISSIBLE UNDER SECTION 23 OF MSMED ACT, 2006

556

CLAUSE 23 OF FORM NO. 3CD : PAYMENTS TO PERSONS SPECIFIED UNDER SECTION 40A(2)(b)

570

CLAUSE 24 OF FORM NO. 3CD : AMOUNTS DEEMED TO BE PROFITS AND GAINS UNDER SECTION 32AC/32AD/33AB/ 33ABA/33AC

576

CLAUSE 25 OF FORM NO. 3CD : AMOUNTS DEEMED TO BE PROFITS AND GAINS UNDER SECTION 41

579

CLAUSE 26 OF FORM NO. 3CD : SUMS COVERED BY SECTION 43B

593

CLAUSE 27 OF FORM NO. 3CD : CENVAT CREDIT/ INPUT TAX CREDIT (ITC)/PRIOR PERIOD ITEMS

609

‘GIFTS’ OF UNLISTED SHARES RECEIVED BY LLPs/ FIRMS/ COMPANIES ON OR BEFORE 31-3-2017 - CLAUSE 28 OF FORM NO. 3CD

613

SHARE PREMIUM RECEIVED BY CLOSELY HELD COMPANIES IN EXCESS OF FMV TAXABLE - SECTION 56(2)(viib) - CLAUSE 29 OF FORM NO. 3CD

614

AMOUNT CHARGEABLE UNDER SECTION 56(2)(ix) - CLAUSE 29A

628

GIFTS/DEEMED GIFTS CHARGEABLE UNDER SECTION 56(2)(x) - CLAUSE 29B

631

HUNDI TRANSACTIONS - CLAUSE 30 OF FORM NO. 3CD

663

CLAUSE 30A OF FORM NO. 3CD : SECONDARY TRANSFER PRICING ADJUSTMENTS

670

CLAUSE 30B OF FORM NO. 3CD : THIN CAP ADJUSTMENTS

678

GAAR (GENERAL ANTI AVOIDANCE RULES)

686

CLAUSE 31 OF FORM NO. 3CD : ACCEPTANCE/REPAYMENT OF LOAN/DEPOSIT/SPECIFIED SUM

750

:

8 3 R E T P A H C

CLAUSE 18 OF FORM NO. 3CD : DEPRECIATION

:

7 3 R E T P A H C

358

:

6 3 R E T P A H C

PROPERTY (LAND OR BUILDING OR BOTH) TRANSFERRED AT LESS THAN STAMP DUTY VALUE - CLAUSE 17 OF FORM NO. 3CD

:

5 3 R E T P A H C

346

: :

3 3 R E T P A H C

CLAUSE 16 OF FORM NO. 3CD : AMOUNTS NOT CREDITED TO PROFIT AND LOSS ACCOUNT

:

2 3 R E T P A H C

337

:

1 3 R E T P A H C

CLAUSE 15 OF FORM NO. 3CD : CAPITAL ASSET CONVERTED INTO STOCK-IN-TRADE

0 4 R E T P A H C

:

1 4 R E T P A H C

:

2 4 R E T P A H C

:

3 4 R E T P A H C

:

4 4 R E T P A H C

: :

5 4 R E T P A H C

:

6 4 R E T P A H C 8 4 R E T P A H C

: :

7 4 R E T P A H C 0 5 R E T P A H C 1 5 R E T P A H C

: : :

9 4 R E T P A H C

S D A E H R E T P A H C

I-8 E G A P

:

2 5 R E T P A H C 4 5 R E T P A H C 6 5 R E T P A H C 7 5 R E T P A H C 9 5 R E T P A H C 2 6 R E T P A H C

CLAUSE 37 OF FORM NO. 3CD : COST AUDIT REPORT

831

CLAUSE 38 OF FORM NO. 3CD : CENTRAL EXCISE AUDIT REPORT

833

CLAUSE 39 OF FORM NO. 3CD : SERVICE TAX AUDIT FOR VALUATION FOR SERVICES

834

CLAUSE 40 OF FORM NO. 3CD : ACCOUNTING RATIOS

835

DETAILS OF DEMANDS RAISED OR REFUNDS ISSUED UNDER TAX LAWS : CLAUSE 41 OF FORM NO. 3CD

839

CLAUSE 42 OF FORM NO. 3CD : FURNISHING OF FORM NOS. 61, 61A AND 61B

842

CLAUSE 43 OF FORM NO. 3CD : FURNISHING OF COUNTRY

BY COUNTRY REPORT (CbCR) U/S 286

852

CLAUSE 44 OF FORM NO. 3CD : BREAK-UP OF TOTAL EXPENDITURE OF ENTITIES REGISTERED OR NOT REGISTERED UNDER GST

856

RELEVANT RULE OF INCOME-TAX RULES, 1962

861

:

X I D N E P P A

818

:

5 6 R E T P A H C

CLAUSE 36A OF FORM NO. 3CD : DEEMED DIVIDEND U/S 2(22)(e)

:

4 6 R E T P A H C

817

:

3 6 R E T P A H C

812

CLAUSE 36 OF FORM NO. 3CD : DIVIDEND DISTRIBUTION TAX

: :

1 6 R E T P A H C

803

CLAUSE 35 OF FORM NO. 3CD : QUANTITATIVE DETAILS

:

0 6 R E T P A H C

799

CLAUSE 34 OF FORM NO. 3CD : AUDIT OF COMPLIANCE WITH TDS PROVISIONS

: :

8 5 R E T P A H C

CLAUSE 33 OF FORM NO. 3CD : CHAPTER VI-A DEDUCTIONS

: : :

5 5 R E T P A H C

788

: :

3 5 R E T P A H C

CLAUSE 32 OF FORM NO. 3CD : UNABSORBED LOSS/ DEPRECIATION

E G A P

Contents E G A P



Chapter-heads

I-5



Tax Audit Reckoner for Audit of cash transactions

I-37



Tax Audit Reckoner for Audit of sale of immovable property

I-39



Tax Audit Reckoner for Audit of share capital

I-40



Tax Audit Reckoner for Audit of loans, deposits and Borrowings liabilities

I-41



Reckoner of clauses of Form No. 3CD not relevant/applicable to tax Audit for assessment year 2022-23

I-42



Tax Audit Reckoner of clauses of Form No. 3CD relevant/applicable to individuals/HUFs who are liable for tax audit u/s 44AB

I-43



Tax Audit Reckoner of clauses of Form No. 3CD relevant/applicable to Firms/LLPs/AOPs/BOIs who are liable for tax audit u/s 44AB

I-45



Tax Audit Reckoner of clauses of Form No. 3CD relevant/applicable to companies who are liable for tax audit u/s 44AB

I-47



Tax Audit Reckoner of clauses of Form No. 3CD not applicable to assessees following cash basis of accounting

I-49



Tax Audit Reckoner of Form No. 3CD - Clause wise applicability reckoner of income computation and disclosure standards

I-50



Tax Audit Reckoner of statutory provisions relevant to various clauses of Form No. 3CD

I-56

SECTION 44AB: AUDIT OF ACCOUNTS OF CERTAIN PERSONS CARRYING ON BUSINESS OR PROFESSION 0.1

t e g o t d e r i u q e r e r a o h w n o i s s e f o r p r o s s e n i s ud be t nd i ou ga ns i y t r n r u a o cc sc na or si r e e h Pt

1

0.2

) ts i d m ur ao ‘ f en hr t u nt oe dr e6 s R a T bI ( Bd An 4a 45 nR T oI i t , c e3 s R rT e dI n ni ut s tn i e d um ae xr i au t q fe o r ’ yn t i o l i i t b aa cm i r l o p f pn Ai

2

0.3

e e s s e s s a nm ai oh t o yt l e p l pb a ac yi l l p l a p ca i t s a e mm oo t c u e ab tB a hA t 4 s4 e n co nt i ac i l e p s mi t od cu /a s nx ot a i s i n v oe rh Pw

7

I-9

S T N E T N O C

E G A P

yg ni n ad Te e Fc Sx ne i s ge nc i i t rv or pe es r r oo t s ed l o b o ag i l sf i o Be Al 4a 4s r so / uf t tn i d e um ay xa ap t oh t s ea l c 0 b 0 af0 o i , l 0 t0 np , oi 2 se r . cs e eR Pr

8

0.5

J og4 hn9 i wc t 1 nu d od n i a e s s I de 4 f m9 o ro1 pr, rfH ot4 9 sp1 m s e , eC nx i 4 e s 9 uy1 bl l s a nc n oi o i gtt a c nm i e y s oy r t r u b a cad se Fi r Ui te v Hd o ruc oas lxt a n uae dtm i m v i oy d ra nfp i tm rp e o hmr t ef e xS he D Wi sT

9

0.6

t p m e x e y l l a t o t e r a o h w n o i s s e f o r p r o s s e n i B s uA b4 4 ns o/ gu nt i i y d r u r a ca sx na ot sm r o e r Pf

9 0.7

B A 4 4 n o i t c e s r e d n u t i d u a y r o s l u p m o c f n o o s i t t c i e n j fi b e o D d - n ” a t i s d u m A i “ A

’ t i d u a x a t ‘ s a n w o n k y l r a l u p o p B A 4 4 n o i t c e s r e d n u t i d u a f o s e r u t a e F ] ” e t o n e c n a d i u g e h t “ [ t i d u a x a t n o e t o n e c n a d i u g s ’ I A C I B A 4 4 n o i t c e s f o y t i l a n o i t u t i t s n o C

? hs t i t wn u yo l c p c ma f oo ct i od t u da ey gr i l o b s l ou ep r m a o sc s s e d nr i a s ug e br ns oa B gA n4 i y 4 r n r o a i ct c se ns of so r s e n po i hi s cv i h o r Wp ?

0 1 n o i t c e s r e d n u t p m e x e s i e m o c n i n e h w e l b a c i l p p a t i d u a x a t s I

s n i a g d n a s t fi o r p “ d a e h e h t r e d n u e m o c ” nn i o oi ns s ge f no i v r ap hr to s s i r s ue t n l i u s cu i b r g f Ao

eo ht t e l fb o a e eg mr oa ch nc i t lo a n t t o n t u eo hm t ea r m e hu wm i ex l a) ? b ami t cem i l i phl ptn ado ei Bet Acp x m 4e 4t e x soe / n u d s l teo i o h d ds ue e ae r h xst as( e t s x s a sa I t

17 1.4

17 1.3

16 1.2

15 0.11

14 0.9

16 1.1

15 0.10

13

0.4

9 0.8

I-10

1

PERSONS CARRYING ON BUSINESS WHO ARE OBLIGED TO COMPLY WITH PROVISIONS OF SECTION 44AB AS REGARDS COMPULSORY AUDIT OF ACCOUNTS

2

TURNOVER-LINKED COMPULSORY AUDIT OBLIGATIONS U/S 44AB(a) ON CERTAIN PERSONS CARRYING ON BUSINESS

2.1

x a t y r o s l u p m o c y b d e r e v o c s s e n i s u b n o gB nA i y 4 r 4 r a n co i nt oc se r s e r pe ad sn i u nt i ed hu Wa

18

2.2

se t h p t i e g cn et i r c sa s r ot t ra g /r s o e f l a e s l ? lbB a a t cA o i 4 l t p 4 / pn r a e o v i s t oi c nee rr s uo f t ro acs e1n r .i o s e s hRi v wno r sap h e t s t a i rd ce u yha ngy i ah r o eds r ll e o u hhp t s e m er r o hc At

20

2.3

tg i n d i ur a al c n oeD ndA r4 ro 4 of f n so tt i i mpt ioc l e dms l rh o h fit i sdw e n r e hac t F n sUa t d p Hr i e , o l ca c eu c r a d si s n v i oi rd s g s ne i rt n on i s re e u d vi b os s nei r rf h ui f t o ess t hn t t u fi so o i r cp tc a hae fh Wo t

20

E G A P

ts e e l ga os t / s dt ep r i i e u c qe er r s s eo r r a g o/ hr e wv so s n e r nu i t s ui r be h nt of go ns i s y e r l r d a r ca sg ne? orr sda r ee e t y pi d l eu a i ha c t sn et r na a un o o fi hca cn Wa i

4.1

m o r f t p m e x e e r a o h? wB A s4 s 4 e nn i o s ui t c be ns of o gs nn i y o r i t r a a g ci l sb no ot si r d e u pa ey hr t o el s r u a op hm o Wc

23 4.2

m o r f t p m e x e A B B 4 4 n o i t c e s / B 4 4 n o i t c e s y b d e r e v o c s e t s i s d e u na i s x ua Bt

PRESUMPTIVE TAX REGIME UNDER SECTION 44AD FOR ELIGIBLE BUSINESSES CARRIED ON BY RESIDENT INDIVIDUALS, HUFS & FIRMS

n o i t c e s r e d n u e m e h c s e h t r o f t p o o t e l b i g i l e e r a s e e s s e s s a h? cD i A h 4 W4

? e m e h c s D A 4 4 n o i t c e s g n i l i a v a m o r f d e r r a b e r a s e e s s e s s a h c i h W

e r o f e b D A 4 4 n o i t c e s fs o r a te u oy s gu no i i t v p e or yp be v i dt eu r c r e us cn n o ic n6 or i t o a f ct fii i l g a n ul i i qa sv i Da

D A 4 4 n o i t c e s f o ) 6 ( d n a ) 4 ( s n o i t c e s b u s f o s l l a f t i p e h t d i o v a o t w o H

l i a v a n a c e e s s e s s a e l b i g i l e n a h c i h ) ’ ws s re on f i s su e b s s e e l nb i i s g ul i b‘ e e( hD t A e4 r 4 a n ho ci i t h c e Ws

34

’ s s e n i s u b e l b i g i l e n a n i d e g a g n e ‘ e s a r h p e h t f o ? gD nA i 4 n a4 en o mi t ec he t s sn i i td a hs e Wu

?

D A 4 4 n o i t c e s y b e m o c n i e b o t d e m e e d s i h c i h w t n u o m a e h t s i t a h W

e r p e h t n a h t s s e ? l D rA o4 e4 r on o mi t c se i es r me od cn nu i ld a e ua t t l c u ac nl ea hc we m so nc en pi pe av ht i tp a hm u Ws

s ’ e e s s e s s a n i ? sD e A i c 4 n4 an po ei r t c c s e i s d r ro of f s st np oo i e t i e d s s de as es ka e ar me nh aw cs k Oo Ao b rt e n hu t e o hc c Wa

D A 4 4 n o i t c e s n o s Q A F

d e fi i l a u q s i d s i e e s s e s s a e l b i g i l e h? ce i m h e wh c ns i s D e cA n4 a4 t s n mo i uc t ce r i s c g yn ni l ai ea r v e ha t m eo r r Af

42

5.12

? t c A e h t f o D A 4 4 n o i t c e s f o e m i g e r n o i t a x a t e v i t p m u s e r p e h t s i t a h W

42

5.11

41

5.10

41

-

37

5.9

5.8

33

5.7

33

5.6

5.5

32 5.4

28 5.2

29 5.3

26 5.1

22 3.1

S T N E T N O C

I-11

3

COMPULSORY AUDIT OBLIGATIONS U/S 44AB(c)/(e) ON CERTAIN PERSONS CARRYING ON BUSINESS REGARDLESS OF THEIR TURNOVER/GROSS RECEIPTS/SALES (NON-TURNOVERLINKED AUDIT OBLIGATIONS)

4

PERSONS CARRYING ON BUSINESS WHO ARE EXEMPT FROM TAX AUDIT (COMPULSORY AUDIT OBLIGATIONS U/S 44AB)

23

5

S T N E T N O C

E G A P

s e i d u t s e s a c d n a s n o i t a r t s u l l I

? e m e h c s e h t o t n i ’ n i g n i t p o ‘ r o f e r u d e c o r p e h t s i t a h W ? e m e h c s e h t f o ’ t u o g n i t p o ‘ r o f e r u d e c o r p e h t s i t a h W

? t u o g n i t p o d n a n i g n i t p o n o s n o i t c i r t s e r e h t e r a t a h W

e r o f e b t u o s t p o e e s s e s s a e l b i g i ? l s e r a fe i sy e e cv i nt eu uc qe es s n no oc c6 er ho t f t ei r g a n tl i a i ha v Wa

t2/y e ns n l n 2a n@h oi ei a t d a t u m1d c n sei r eg s2i e 0 d s s a v ) hl 2 e i n % na sc s rdi i e2 s a nnd ds a i e r et fifi n y e u s @ i s f h i t o y e D c t n rn a er Aefo s i pp ( 4 Ins m . sr t 4s s itut ee b s n w t p a oemn i e o u i s i l l dl e t ob s c ec c dg a i l e e cg nn b na s ir al oi i f s m yi tx o fes ea t fia o m o bl e t u r sog tc onek r r ho set f r of b t o pt oeo ? penb e fi D oh a mr r teA Fthyoe v i n t c nn 4 Ugs d o nsai n ue4 Hi ? abn rm e n ers l i sdo oi hui a t e s i e t la t t t i i a l i l hn l c n l a se s i e ucei t i a a r d m w s o d n i e r omt ,td v t f uen i c r ft e t fbi dan oop o eed n i p%e e e i3lne h 2 fi a n c s i sr8c t nc s a2 e o t a e n ae e2t i s ae cp s 0 od s d s h ,s o2t ut a b nBn priFas p d A R a a xs a4 ue nUa T h S f4 eI yaHt I t l

5.20

t s e r e t n i f o n o i t c u d e d o t d e l t i t ? n s er e Dn t Ar 4a 4p no ot i t d c i a ep s gn o ni i l t i a a r ve an su mm re fir ed r n Aa

50 5.21

? ps i e h s su r e a l nc t ” r r a e pn t r r ia e hp t o t dn no ei t ma ar e on t eu vm e ar h“ / D” r Ae 4n 4t r na op i t o c t t es s e ge r nt i l n i i a “ vi t am so mo rt fis d le l i e Wd

51 5.22

D A 4 4 n o i t c e s l i a v a o? t s r ee l b n i t g r i a l p e no i t dn eo r i e t da r ne en r eu bm sr e m/ rs t fie pr i e h t sn r i e y na t p r a y pe lh l i t Wi f

, , o t s l fi h a o w u r d s p i e v s e i s s d s o n e r i s g s r a o h f s o i t e n yD r m l A u i p f g 4 p e a4 d r n l n l D o i a i w A t n c 4 i D e a? 4 8s t O n r n ee A o i l a i u d t o c rn mt e hu s s l t oi i n t s a r o t om wi de f t d r ed g a ax r fi e t i n a fi u p rt i i qo t e er ph Av s 4 o p r r 1t i et fe e n o p n bn om t s r i t ed na u c en op s ee s a cd s s r e s dn rp s e e n a s s r ho a n as t f le sF et l p o U hp i rH x P We Wo

52 5.25

6.1

s r e n w o k c u r t r o f e m e h c s e v i t p m u s e r p e h t f o s? e r E uA t 4 a e4 f n eo ht i t c ee r s a r te a d hn Wu

54

6.2

r ee r p p0 e0 h, 0 t 1 n. as hR t s@ s E e l A r4 o4 en r o ot i ? f mc o ee ss r i ee ev h t mot obr caa sp na i r ldo a e . ut t am c l . au p c0 nl ea0 5 hc, we7 . sms no ecR pn@ i pe / av . ht m i . tp p a hmn uo Ws t

56

6.3

s ’ e e s s e s s a n i ? sE e A i c 4 n4 an po ei r t c c s e i s d r ro of f s st np oo i e t i e d s s de as es ka e ar me nh aw cs k Oo Ao b rt e n hu t e o hc c Wa

57

-

52 5.24

50 5.19

51 5.23

49 5.18

47 5.16

47 5.14

48 5.17

47 5.15

42 5.13

I-12

51

6

PRESUMPTIVE TAX REGIME U/S 44AE FOR ASSESSEES OWNING GOODS CARRIAGES AND PLYING, HIRING OR LEASING THEM

E G A P

6.4

es ha t s gI n? i r r i ua dp e er mr ie t d fn o tu n s? i a o e pwm yee nnh aoc ss ta a E slA ka4 cn4 o ui ra tn t o i 1rt 1ec p e dos eel i nr a wev owa e0o t e1 s e s y l l e b n s i s oi g a l te fu i e tbe a rs ha s ee Wy s

57

6.5

3 ? ys ak s c u rr ot f 5 Eg An 4i 4n i na om i t e c r ee s h rt or f o tf p n oo i et ha x na at cr ,l a s ku cg ue rr t r 8o f st np wo od en ea s s m e e s h s t a f fo I

58 e g a i r r a c s d o o G

? ds ek r i c u u qr ct ah sc ku cs uf ro t r fe o n tw c eo pd se e r r e nd i i es n mo ec he cb s ee hh t n l i a a C v? as i ns aa cb ee es s a s h e s c s r a u rp e e hr t i e h hn Wo ? e m e h c s E A 4 4 n o i t c e s f o t u o t p o d n a n i t p o y l e e r f e n o n a C

d e r r a b e b e e s s e s s a l l i W ? ?r s t u a oe y gf no i t r p e ob fm o su e n cn ni ea ur t qe ec s nr oo cf t ei hg t n el i r i a a v ta a hr o Wf ? e m i g e r E A 4 4 n o i t c e s o t n i n i g n i t p o f o s n o i t a c i l p m i e h t e r a t a h W

t ee mg od cn na i es vk i o t o p mb n ui sa ? t e t i r n m pi i eal hme t l nob ata hdx t ea rrt i e w u wq o l o e e l r b ee r s b a i see t h m fi lo ol ri c pwn sE ,i i s h i sAh m4f i i4d n a l oe c i t t i ec d ee u s s s e ra s e m s de a nh fu I t ns n e n oi o dt i i a t c a or g t ed s e dn nn eu i a l t ds i m et t e n fifi e r i o c / t er Es pp Ae sr r 4 ee e 4 w t t a n o n dl i of dg i t o nn c oi et m yi s c ea e g p bl ns tc i e r lr i of a o pt ? vn e fi E ai r e A s) tn i 4 P( d L 0 ue4 L b ad n /4 se o s n i e hit mo i c n t se e rc i d s fie n ? r s psr uen i re fbi h e eed s n d r e e e t h fi nr s i nc a s nup e ae t s r no cp s o ,s ai t a p td nBn c A e i a a4 ua r h A f4 dp I t

, t fi o r p s s o r g h s i n r u f d n a n i ? aO t n A i a o mt s l oi t a t de ed r t i fi u o qr ep r t ee bn ed en s a s e s s e s s a n e lp l i x We

s n o i s s e f o r p n o g n i y r r a c s n o s r e p o t B A 4 4 s / u t i d u a x a t f o y t i l i b a c i l p p A

s n o s r e p l a i c fi i t r a r e h t o r o s e i n a p m o c e d u l c n n i o t i o s n s l e l f a o h r s p ’ n d o n s a r e s p s e y n r i e s v u E B ‘

70

ts c e ef t i o h r cp r a m /o r r e f yt wc ai n l t / s r i od t c s oa dy li t a v ni t oc i s a s l e a f i o c d r r e p e n fi a m e fm d oo y t y i c l l v r a i o t i c c ’ i as d s u ee h n j t i y s d s t a i uv l n ubt i ‘ o oa c i w a s s e l n e ba e f n . o c o r ht i P We s

n o i s s e f o r p a t o N r e n i a r t e s r o H

n o i s s e f o r p a t o N r e k o r b k c o t S

n o i s s e f o r p a t o N d n a b e c n a d f o p i h s r e d a e L

t n e m e g a n a m s e t a t s e d n a s n o i t a u l a v t h g i r t n a n e T

72

7.9

71

7.7

? e m e h c s E A 4 4 n o i t c e s r o f t p o n a c o h W

72

7.8

71

7.6

68

7.3

-

7.5

67

7.2

69

7.4

66

7.1

b

6.14

64 6.15

63 -

63 6.13

62 6.12

61 6.10

61 6.11

61 6.9

59 6.7

-

61 6.8

58 6.6

S T N E T N O C

I-13

7

WHEN PERSON CARRYING ON PROFESSION IS REQUIRED TO GET HIS ACCOUNTS AUDITED U/S 44AB(b) & U/S 44AB(d)

S T N E T N O C

E G A P

s e f o r p r o f e m e h c s n o i t a x a t e v i t p m u s e r p r) oA f eD l A a n4 o4 i n t a o r i t ec e hs t ( ss i l ta a n ho i Ws

s l a n o i s s e f o r p o t e l b a c i l p p a e m i g e r x a t e v i t ? p A mD uA s4 e 4 r pn o ei ht t c e ss i r te a d hn Wu

75 8.3

n o i t c e s f o s e s o p r u p e h t r o f s h k a l 0 5 . s R f o t i m i l e h t n o k c e r ? oA t D wA o4 H4

78 8.4

dA eD r A e v4 o4 cn ”o s i s t e c e ns i s ur bo D eA l b 4 i 4 g i l n e o “ i t ec me s or se nh oi t ge l? ni i a s y vs r e a r a n ei ch s onu sa b l a c h ,c sD i u lAs a n4f o4o i t n s c o s e i e t p f c s o e rer s py n fb I i

79

8.5

sx ha kt ae l v 0i 5t .p s m Ru ds ee er cp xi l ea rv oa t c r oo dc t yo bd ne uh rt en ma oC h. gr nc i 2 s r .? us nRD fnA o 4 sa4 t h p t n i o e s i s ce t c el r e es sr s r oae r d t g n u fb u I

79

8.6

es ? r t pp i ee hc t e nr as s ho t r sg s e f l o r% o0 e5 r o@ mA sD i A e4 m4 os c/ nu i ld a e ua t t l c u ac nl ea hc we m so nc en pi pe av ht i tp a hm u Ws

81 8.7

s ’ e e s s e s s a ? nA i sD e A i c 4 n4 an po ei r t c c s e i s d r ro of f s st np oo i e t i e d s s de as es ka e ar me nh aw cs k Oo Ao b rt e n hu t e o hc c Wa

81

8.8

n o i t c e s e h t r o f t p o o t e l b i g i l e e r a s e e s s e s s a l a n o i s s e f o r p? hA cD i A h 4 W4

81

8.9

n o i t c ? e e s m l i e a h v c a s o A t D e A l b 4 i 4 g i n l o e i ) t s c e P s L l L i ( a v s a i p o h t s r e e l b n i t g r i a l e P s y m t i l r i fi b ? ae p i i Lm h s de r eh e t c n i t ms r iA a p LD e r eA r 4 A A4

? e m e h c s e h t l i a v a o t e l b i g i l e s e i n a p m o c e r A

B Q Q 0 8 n o i t c e s r e d n u s n o? i t A c uD dA e4 d4 gn no i l i i t a c ve as er eo s f s t e p s o s a lB a R uR d0 i v 8 i d n no i i t nc ae ns ar Co

? e m e h c s A D A 4 4 n o i t c e s f o t u o t p o d n a n i t p o y l e e r f e n o n a C

d e r r a b e b e e s s e s s a l l i W ? ?r s t u a oe y gf no i t r p e ob fm o su e n cn ni ea ur t qe ec s nr oo cf t ei hg t n el i r i a a v ta a hr o Wf

83

8.14

,e )ssx 1 s e ab ( oo t Ar R Agde T 4femI 4omo s % o n0 c i cn h o5 i ni t n ni i c o l aa eh t s m ttei o l ns t b i ss ah ol e ie y t dghgb endrd a i n r r he r a a cr e l a f c ntl e eo oc r di ne s nys td ob e n i f n s eo uo s mros i e f epms o heae rc f h ps o t mr nAmu p i dDome eArih g4fx a4eat g n m m m ? noo s ei eoi r t c t hf ecn i t eei s s s dea s s f m eo a e o d e s t s e cct s tx u a np p oi eie nse lc t t ap l co i c en fo wa r I

83

8.15

82

8.13

82

8.12

72

a g i l b O n o i s s e f o r p s a l l e w sB a A s4 s 4 e nn i o s i ut c be ns or e dd en i r u r a t i cd eu ea s s x e a s t s r a o ef r s e n ho Wt i

8.2

81

-

82

8.11

s w e i v S ’ I A C I s t p i e c e r s s o r G

74

82

8.10

n o i s s e f o r p a t o N r o t c e r i d g n i g a n a m r o r e g a n a M

8.1

-

72 7.11

-

7.12

72 7.10

I-14

8

PRESUMPTIVE TAX REGIME AVAILABLE UNDER THE ACT TO PERSONS CARRYING ON SPECIFIED PROFESSIONS

E G A P

n o i t c e s f o t u o g n i t p o r o r o f g n i t p o t o n f o s n o i t a c i l p m i e h t e r ? a A tD a hA 4 W4

tms s o o nor rg sf e e oei l dmh ow )c l n a s t uip s di i i e h v c i te d a r nh i s t ( d so em ei o s g af s l e c o s s e% a ? e0 s s fs 5 h o e nk s a al es h0 mat ods5 cns . e s nal i tsR li i d a m oe t it o l e t c edx e l f r ibr e t sae nxfo eaen ptro e n ph od at i s hd s t s p tee i a efe hco c xre We pr ns on n t oi o i i a t t d c a er eg l d t e s i tn nn n i a u em ds et e fifi A r i o D/ c t As er pp 4e sr 4r ee e w t n t a n o o dl i i t f dg c o et nn s oi c ym e g i ea p ns bl i l tc e i r ar f oo ? v n pt A a i e fi ) D r teA S( i n 4 P0 d ue4 L4 b L n ad n / o se o s i i e hit mt c c n se e re i fi s s d n ? rs r pe uen i r de fbi h eed snn e e rur t h fi e s i nna n s c t e o p ae r i s cp t s o ,s ac t a p ud nBn A di e a a4 r ea h A f4 dp I t

?

A D A 4 4 n o i t c e s r o f s t p o e e s s e s s a f i d e r i u q e r e r a s e c n a i l p m o c t a h W

, t fi o r p s s o r g h s i n r u f d n a n i ? aO t n A i a o mt s l oi t a t de ed r t i fi u o qr ep r t ee bn ed en s a s e s s e s s a n e lp l i x We ’ s t p i e c e r s s o r g r o r e v o n r u t , s e l a s l a t o T ‘

’ s e l a s l a t o t ‘ d n a ’ r e v o n r u t ‘ n e e w t e b n o i t c n i t s i D

’ r e v o n r u t ‘ n o s w e i v S ’ I A C I

’ r e v o n r u t ‘ m o r f d e t c u d e d / d e d u l c x e e b o t s m e t I

’ r e v o n r u t ‘ m o r f d e t c u d e d e b o t t o n / d e d u l c n i e b o t s m e t I

s w e i v S ’ I A C I s s e n i s u b f o ” s t p i e c e r s s o r G “

’ s t p i e c e r s s o r g ‘ n i d e d u l c n i e b o t s m e t I

’ s t p i e c e r s s o r g ‘ n i d e d u l c n i e b o t t o n s m e t I

h c r a e s f o t l u s e r a s a d n u o f s e l a s l a n o i t i d d A

r e v o n r u t / s t p i e c e r s s o r g f o n o i t a t u p m o cs e os t o sp Sr Du Cp IB fA o 4 y4 t i n l i o b i t ac ce i l s p r po Af

t i m i l e r o r c 1

d n a s e i t i r u c e s , s e r a h s n i s n o i t c a s n a r T s t p i e c e r s s o r g s /e r v e i vt oa nv i rr ue Td

96

e t u p m o c o t w o H s r e k o r b b u s / s r e k o r b e r a h S

s e i n a p m o c d n u f t i h c f o e s a c n i r e v o n r u T

s t n e g a n o i s s i m m o C t i m i l e r o r c 1

f o n o i t a t u p m o C

s s e n i s u b n o g n i y r r a c s t n e d i s e r n o n f o e s a c n i t i d u a x a T

101

`

9.14

? e m i g e r A D A 4 4 n o i t c e s r o f g n i t p o f o s n o i t a c i l p m i e h t e r a t a h W

102

9.15

100

9.13

99

9.12

95

9.10

94

9.8

`

9.11

95

9.9

93 9.7

93 9.5

91 9.3

93 9.6

92 9.4

91 9.2

88 8.22

89 9.1

87 8.21

86 8.20

b

86 8.19

85 8.17

85 8.18

84 8.16

S T N E T N O C

I-15

9

TURNOVER OR GROSS RECEIPTS

S T N E T N O C

E G A P

t n u o c c a f o s k o o b f o t i d u a t o n , s t n u o c c a f o t i d u A

n o i s s e f o r p r o s s e n i s u b f o s t n u o c c a o t d e e t n a t fi d n n a t o d n e c fi u i t c i o d e c u p c A S A

B A 4 4 n o i t c e s r e d n u t r o p e r t i d u a x a t r o f e l b a c i l p p a s m r o F s t n e m e t a t s l a i c n a n fi f o n o i t a t n e s e r P

e l b a c i l p p a n e h W

A C 3 . o N m r o F f o 1 a r a P

A C 3 . o N m r o F f o 2 a r a P

A C 3 . o N m r o F f o 3 a r a P

s e h c n a r b s a h e e s s e s s a e r e h W

d a o r b a s e h c n a r b s a h e e s s e s s a e r e h W

A C 3 . o N m r o F n o e r u t a n g i S

e l b a c i l p p a n e h W

B C 3 . o N m r o F f o 1 a r a P

B C 3 . o N m r o F f o 2 a r a P

B C 3 . o N m r o F f o 4 a r a P

132

B C 3 . o N m r o F f o ) ( ) ( 3 a r a P

b C

B C 3 . o N m r o F f o ) ( ) ( 3 a r a P

130

B C 3 . o N m r o F f o ) ( ) ( 3 a r a P

b B

B C 3 . o N m r o F f o ) ( 3 a r a P

B C 3 . o N m r o F f o 5 a r a P

136

13.8

B A 4 4 n o i t c e s y b t s a c n o i t a g i l b O

129

13.7

s e h c n a r b s a h e e s s e s s a e r e h W

140

13.10

b A

13.6

136

13.9

129

13.4

128

13.2

a

13.5

129

13.3

128

13.1

127 12.7

126 12.5

121 12.3

126 12.6

121 12.4

121 12.2

107 10.5

120 12.1

107 10.4

119 11.1

105 10.2

117 10.6

106 10.3

104 10.1

I-16

10

OBLIGATIONS CAST BY SECTION 44AB

11

PREPARATION OF FINANCIAL STATEMENTS

12

FORM NO. 3CA

13

FORM NO. 3CB

E G A P

f o s e s s e n i s u b e r o m r o e n o n o t r o p e r o t n o p u d e l l a c r o t i e d e us as e xs as Ta B C 3 . o N m r o F n o A C y b e r u t a n g i S s t n u o c c a d e s i v e r n o g n i t r o p e R

FORM NO. 3CD s r a l u c i t r a p f o t n e m e t a t S

2 2 0 2 4 1 . f . e . w e l b a c i l p p a e r a D C 3 . o N m r o F f o 4 4 d n a C 0 3 s e s u a l C

.t t u . r b . wt r to r p oe pr et r i d tu i d a ux aa t xg an t i l d fi es e i r v e et r f ha se i d n ra u fm dB n3 a4 & n) i 1 a (3 t 0 . b t o4c sO ys a/e r muo sf t en e ee b s s mr e yo s s an APo r o t i d u a x a t y b D C 3 . o N m r o F f o e r u t a n g i S

) D C 3 . o N m r o F f o 1 e s u a l c ( e e s s e s s a e h t f o e m a N

1 e s u a l c r o f t s i l k c e h c t i d u a x a T

) D C 3 . o N m r o F f o 2 e s u a l c ( e e s s e s s a e h t f o s s e r d d A

2 e s u a l c r o f t s i l k c e h c t i d u a x a T

PAN OR AADHAAR NUMBER

r e b m u N r a a h d a A r o n a P

) N A P ( r e b m u N t n u o c c A t n e n a m r e P

r e b m u n r a a h d a A

3 e s u a l c r o f t s i l k c e h c t i d u a x a T

s w a l x a t t c e r i d n i r e d n u s n o i t a r t s i g e R

s e x a t t c e r i d n I

150

18.2

148

17.4

148

17.2

150

18.1

148

17.3

148

17.1

147 16.2

146 15.2

147 16.1

146 15.1

143 a

14.3

144 14.4

142 14.2

141 13.13

142 14.1

141 13.12

140 13.11

S T N E T N O C

I-17

14

15

NAME OF THE ASSESSEE

16

ADDRESS OF THE ASSESSEE

17

18

REGISTRATIONS UNDER INDIRECT TAX LAWS (CLAUSE 4)

S T N E T N O C

E G A P

t ee ng i p o ot dl e nb aa i el ns i i md rn e a t e s de x oa t t 4t ec s e ui r ? ad w l c na yil x bya dnt eat r r c i o e u f r qe i el d r bn i s ia iy l rs n oi a t i e r d ee us d asn e xs u as t a d rre e r e e hh t t t s e e i hh g e Wwr 4 e s u a l c r o f t s i l k c e h c t i d u a x a T s e r u d e c o r p t i d u A

) s r e p a p g n i k r o w ( n o i t a t n e m u c o D

D C 3 . o N m r o F f o s e s u a l c r e h t o h t i w 4 e s u a l c f o s e g a k n i L s u t a t S

’ n o s r e p ‘ f o n o i t i n fi e d r e p s a s u t a t s t u b s u t a t s l a i t n e d i s ) e r ( t2 o nn si o i t sc ue t s a t n S i 5 e s u a l c r o f t s i l k c e h c t i d u a x a T

” l a u d i v i d n I “ s i s u t a t s s ’ e e t i d u a f i e l b a c i l p p a D C 3 . o N m r o F f o s e s u a l C

19.5

u d n i H “ s i s u t a t s s ’ e e t i d u a f i e l b a c i l p p a D C 3 . o N” y l mi rm oa FF fd o e d si e v s i ud an l U C

19.6

/ ” m r fi “ s i s u t a t s s ’ e e t i d u a f i e l b a c i l p p a D C 3 . o ” NI O mB “ r/ o” FP fO o A “ s/ e ” s uP aL l L C “

158 19.7

” y n a p m o c “ s i s u t a t s s ’ e e t i d u a f i e l b a c i l p p a D C 3 . o N m r o F f o s e s u a l C

r a e y s u o i v e r P

6 e s u a l c r o f t s i l k c e h c t i d u a x a T

r a e y t n e m s s e s s A

7 e s u a l c r o f t s i l k c e h c t i d u a x a T

8 e s u a l c f o s t n e m e r i u q e R

8 e s u a l c r o f t s i l k c e h c t i d u a x a T

164

22.2

163

21.2

164

22.1

163

21.1

162 20.2

156

160

19.4

162 20.1

155 19.3

155 31 19.2

153 18.7

152 18.5

155 19.1

153 18.6

152 18.4

151 18.3

I-18

19

STATUS (CLAUSE 5)

158

20

PREVIOUS YEAR (CLAUSE 6)

21

ASSESSMENT YEAR (CLAUSE 7)

22

CLAUSE 8 OF FORM NO. 3CD RELEVANT CLAUSE OF SECTION 44AB UNDER WHICH TAX AUDIT IS APPLICABLE

E G A P

r e d n u n o i t a x a I tD O rA B oB 5 / f1 d P e 1 O t / A pC / oA P sB L a 5 L h1 / 1 e / m e B r s s fi e A B o s s t 5 1 e a1 l r/ b e a h A c t A i l eB p p h5 a W1 1 t -/ A o n 8A B s e5 i s A u1 8 a1 l n e c o s i u wt a e c l e Ns C y n a p m o c c i t s e m o D

B A B 5 1 1 n o i t c e s d n a A A B 5 1 1 n o i t c e s , A B 5 1 1 n o i t c e s f o n o s i r a p m o C s e i n a p m o c r o f A 8 e s u a l c r e d n u t s i l k c e h c t i d u a x a T

23.7

f C i A y B n a 5 p 1 1 m n o o c i t a c f e o s r e o s f a t c p n o i o d h e t w c s ae F pv i U mt ia H s m d i r n g fi a nf i s a l t r a oe u ph d et i r n v i i hd d ce n i i h r f we o w e rs e m dn o na c uA n s8 i e e e nm s us oi u x aa g ae l l T C c r

178 23.8

e v i t a r e p o o c t n e d i s e r n i a t r e c f o e m o c n i n] oD xA aB t 5 f1 o 1 en t a o i r t lc a e ns o[ i s s e s i e t ci e nc oo Cs

179 23.9

F U H / l a u d i v i d n i f o t c e p s e r n i A 8 e s u aC l A c B r5 e d1 n1 un o yt i t c u e ds sr ’ r o of t s i t d up ao xo ah Tw

180 23.10

r o f s t p o y t e i c o s e v i t a r e p o o c t n e d i s e r e r e h w y l u dD A sB ’ r 5 o1 t i 1 d un ai o t xc ae Ts

e s u a l c e h t f o y t i l i b a c i l p p A

9 e s u a l c f o s t n e m e r i u q e R

t o n d n a ) P L L ( p i h s r e n t r a p y t i l i b a i l d e t i m i l n a i d n I s e d uP l L c nL i n ”g mi e rr i F o f “

9 e s u a l c r o f ) s I O B / 9 s e P s O u a A l c d r n o a f s S m P r L fi L r r o o f f ( t s t s i i l l k k c c e e h h c c t i t i d d u u a a x x a a T T

186

] ) ( ) 3 2 ( 2 n o i t c e s [ ’ r e n t r a P ‘

190

ee s v i ut aa l c m f r i fi df ea t c n ai pd e mt ir s o i p ge nr i t s r i o) pR eS r P h/ cs i r h e wb rm e de nm u/ s Dr Ce n 3t .r o a Np mi n rs oe Fg fn o a sh e c s u( a) l ( C 9

188

24.6

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24.7

187

24.5

186

24.3

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24.4

184

24.2

174

182

23.5

184 24.1

178 23.6

168 23.4

166 23.2

167 23.3

166 23.1

S T N E T N O C

I-19

23

CLAUSE 8A OF FORM NO. 3CD : WHETHER THE ASSESSEE HAS OPTED FOR TAXATION UNDER SECTION 115BA/115BAA/115BAB/115BAC/115BAD?

24

CLAUSE 9 OF FORM NO. 3CD : DETAILS REGARDING FIRMS/AOPs/LLPs

S T N E T N O C

E G A P

0 1 e s u a l c f o s t n e m e r i u q e R

0 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

d e t c a p m i e b y a m g n i t e r v oi pt ea r m hr fi cf i h a we h rt e dn ni ud e Dr Ce 3w s .n o Na s mi r) o( F0 f1 o e ss e u s a ul ac l n C i ) ( 1 1 e s u a l c f o y t i l i b a c i l p p A

s e e s s e s s a l l a o t y l p p a o t ) ( 1 1 d n a ) ( 1 1 e s u a l C

’ t n u o c c a f o s k o o B ‘

s e s u a l c b u s e e r h t l l a o t e l b a c i l p p a ( 1 1 e s u a l c r o f t s i l k c e) h) c t( i & d u) a( x, a) T(

e r u t a n d n a t n u o c c a] f) o ( s1 k1 oe os Bu a -l )c ([ 1 d 1e n ei s um aa l x c e rt on f e tm s i l u k cc eo hd ct n ta i d v ue l ae xr af To

200

d e n i a t n i a m t n u o c c a f o s k o o B ) ( 1 1 e s u a l c r o f t s i l k c e h c t i d u a x a T a

d e b i r c s e r p t n u o c c a f o s k o o B ) ( 1 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

2 1 e s u a l c f o s t n e m e r i u q e R

s n o i s i v o r p l a g e l t n a v e l e R

s i s a B e v i t p m u s e r P n o e l b a s s e s s A

f o n o i t a t e r p r e t n I ” n o i t c e s t n a v e l e r r e h t o y n A “

2 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

f

213

g n i t n u o c c a f o d o h t e M

d

3 1 e s u a l c f o ) ( o t ) ( s e s u a l c b u s f o y t i l i b a c i l p p A

213

3 1 e s u a l c o t ) ( o t ) ( s e s u a l c b u s f o y t i l i b a c i l p p A

214

28.3

0 1 e s u a l c f o y t i l i b a c i l p p A

c

28.2

209

27.4

a

28.1

209

27.5

208

27.3

202 c c

26.7

206

27.2

198 26.6

197 e

b

205

27.1

a

26.5

195 26.3

a 26.4

195 26.2

b

o

195 a

26.1

194 25.4

191 25.2

b

192 25.3

191 25.1

I-20

25

CLAUSE 10 OF FORM NO. 3CD : NATURE OF BUSINESS/PROFESSION

26

CLAUSE 11 OF FORM NO. 3CD : BOOKS OF ACCOUNT

27

CLAUSE 12 OF FORM NO. 3CD : PRESUMPTIVE INCOME

28

CLAUSE 13 OF FORM NO. 3CD : METHOD OF ACCOUNTING & COMPLIANCES

E G A P

g n i t n u o c c a f o s i s a b h s a C

g n i t n u o c c a f o m e t s y s h s a c g n i w o l l o f s i e e s s e s s a f i t s i l k c e h c t i d u a x a T

220

) ( 3 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

e r n o t c a p m i l a i t n e u q e s n o cD ,C m3 . eo t s N y s m hr so a F cf go ns i e ws ou l a ll o c f r se i h et eo s s g e n s i s t r a o fp I n o c ; g n i t n u o cD cC a3 f. o o mN em t s r y o s F ef l i o t n s e as cu r e a l mc r ge nh i t wo on l l o o f t c sa i ep em s i s l e a s i s t a n e eu hq t e fs I

s t n e m t s u j d a f o y t i s s e c e n n o ) ( 3 1 e s u a l c r o f t s i l k c e h cS tD i C d I ur ae xd an Tu

223

) ( 3 1 e s u a l c r o f t s i l k c e h c t i d u a x a T c

) ( 3 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

296

) ( 3 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

f

) ( 3 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

n o i t a u l a v f o d o h t e M ) ( 4 1 e s u a l c f o s t n e m e r i u q e r f o k c no ot i s t a g t n e i r s po rl e c t f n o I

m o r f n o i t a u l a v f o d o h t e m f o n o i t a i v e d f o s l i a t e D )A 5 (4 4 11 n eo s i ut ac l e C s

307 ) ( 4 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

) ( 4 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

5 1 e s u a l c f o s t n e m e r i u q e R

t e s s a l a t i p a C

e d a r t n i k c o t s o t n i t e s s a l a t i p a c f o n o i s r e v n o C

5 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

342

30.4

338

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6 1 e s u a l c f o y t i l i b a c i l p p A

347

31.1

341

30.3

337

30.1

333 b 29.4

308 b

29.3

a

29.2

304 a

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g n i t n u o c c a f o s i s a b l a u r c c a / m e t s y s e l i t n a c r e M

28.9

224 d

28.12

296 28.14

222 28.11

e

28.13

b

28.10

221 -

220 -

28.8

220 28.7

219 28.5

a

28.6

216 28.4

S T N E T N O C

I-21

29

CLAUSE 14 OF FORM NO. 3CD : METHOD OF STOCK VALUATION

30

CLAUSE 15 OF FORM NO. 3CD : CAPITAL ASSET CONVERTED INTO STOCK-IN-TRADE

31

CLAUSE 16 OF FORM NO. 3CD : AMOUNTS NOT CREDITED TO PROFIT AND LOSS ACCOUNT

S T N E T N O C

E G A P

6 1 e s u a l c f o s t n e m e r i u q e R

l & p o t d e t i d e r c t o n 8 2 n ’ o t n i t u c o e c s c a y s b s d o e l r d e n v a o t c fi s o m r e p t o I t d ) e ( t i 6 d t e 1n r eu c s o t uc o ac l N C a ‘

352

e h t y b d e t t i m d a s e i t u dt /n s u e o xc ac t a fl o k& c ap bo wt d ae r t di /d s e dr nc ut fo e n Rt -u )b s (e 6 i 1i t r eo s h ut au l C a

350 ) ( 6 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

) ( 6 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

c / a l & p o t d e t i d e r c t o n s m i a l c n o i t a l a c s E ) ( 6 1 e s u a l C

c / a l & p o t d e t i d e r c t o n e m o c n i r e h t o y n A ) ( 6 1 e s u a l C

353

) ( 6 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

) ( 6 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

) ( 6 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

355

c / a l & p o t d e t i d e r c t o n s t p i e c e r l a t i p a C ) ( 6 1 e s u a l C

1 2 0 2 .

4 0 .

1 0 . f . e . w 1 2 0 2 / 8 2 . o N n o i t a c fi i t o N 7 y 1 b e d s e u t a u l t c i t f s b o y u t s l i i 7 b 1 a e c s i l u p a p l C A

7 1 e s u a l c f o s t n e m e r i u q e R

y t r e p o r p f o s l i a t e D

d e u r c c a r o d e v i e c e r n o i t a r e d i s n o C

e l b a s s e s s a r o d e s s e s s a r o d e t p o d a e u l a V

o s i v o r p h t r ] u7 o1 f e s du na al Ac Cn 3i e 4l nb a ot i t e c eh s t f oo t on sm i v u ol ro pc dh nt 24 e[ h) t ( ) f2 o ( 6 y5 t i l i n b o at i cc i l e p s po At

r e f s n a r T

7 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

y t i l i t u g n i l 8 fi 1 e e s e u h a t l f c o f s o t y n t e l i i m b e a r c i i u l q p e p R A

373

i d n e p x e n a t o n d n a e c n a w o l l a y r o t u t a t s y t al i i sb i a 2i 3l g sn / i ud a nr ot i / ts a s i c o l e/ r e pr eu Dt

” e l b a w o l l a n o i t a i c e r p e D “

374

33.4

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369

33.1

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361

x

32.6

365

32.7

360

32.5

360 32.3

359 32.1

360 32.4

359 32.2

359 32.0

357 e 31.13

354 d

31.11

e

31.12

353 d

31.10

353 c

31.8

c

31.9

353 b

31.7

348 a

31.4

b

31.6

347 31.3

a

31.5

347 31.2

I-22

32

PROPERTY (LAND OR BUILDING OR BOTH) TRANSFERRED AT LESS THAN STAMP DUTY VALUE - CLAUSE 17 OF FORM NO. 3CD

33

CLAUSE 18 OF FORM NO. 3CD : DEPRECIATION

E G A P

’ e b y a m e s a c e h t s a , s t e s s a f o k c o l b r o t e s s a h c a E ‘ n o i t a i c e r p e d o t d e t a l e r s n o i s i v o r p l a g e L

r a e y y r e v e e l b i s s i m d a e c n a w o l l a n o i t a i c e r p e d l a m r o N n o i t a i c e r p e d r o f e l b i g i l e s t e s s A s t e s s a f o k c o l B

” s t e s s a f o p i h s r e n w O “

s t e s s a f o r e s U

) a l r e n e G 8 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

420

/ t e s s a h c a e f o n o i t p i r c s e D ) ( 8 1 e s u a l c r o f t s i l k c et e hs cs ta i f d uo ak c xo al Tb V D W / t s o c l a u t c A ) ( 8 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

r na ee t t y i r t wn e om t s es de as s ma tr n o ef m( tD s uA j B d 5 A1 -1 )/ C (A 8 B 15 e1 s 1 un ao l c i t rc oe f s tr s e i l d k cn eu h ce u ta l i ) d 2 uv2 an1 xw2 ao0 Td2 n io g i ns as t e n f i o f r o p / Vs Ds e Wn i os t u t b n ea f mo tl s l i uw j d d Ao -o ) g f (o 8 e 1u l ea s uv ag l n c i rd ou f l tc s x i l e k o ct ee hu cd tt i d e s us aa xe al Tb

425

n o i t a i c e r p e d f o e t a R ) ( 8 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

e u l a v n w o d n e t t i r w d e t s u j d A )

t c e p s e r n i s t n e m t s u j d a d e fir i c a ee py Se -h ) t (g 8 n 1r i eu s ud as l n c o ri ot f c tu s d i l e k d c/ es hn co ti i t d i ud ad xa af To

428 ( 8 1 e s u a l C

432 r a e y e h t f o d n e e h t t a V D W ) ( 8 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

f

e l b a w o l l a n o i t a i c e r p e D ) ( 8 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

s t c e y j t o i r l p i t u e l g b n g i i l i l fi e e n r o e e p r s u a t i t d n n e e m p e x r E i u q C e A r g 5 n 3 i n t r o i o t p c e e R S

l a r e n e G 9 1 e s u a l c r o f t s i l k c e h c t i d u a x a T

, t n ut on cu co ac c ta n et mn pe om l p e o vl ee dv e ad er Te -b Bb Au 3r 3d n na ot i t n c u eo s c rc oa f t tn s e i l k m cp eo hl ce v t ie d d ue ae f xf ao Tc

d n u f n o i t a r o t s e r e t i S A B A 3 3 n o i t c e s r o f t s i l k c e h c t i d u a x a T

c fi i t n e i c s n o e r u t i e d r nu ei t pd xn Ee p -x )e (l ) 1 a ( t i 5 p 3a nc of i o t c e er s u rt oa f n te s h it l k cn ei ht co tn i h d c ur aa e xs ae Tr

en eo s i t s u e t s i s t a s n yi br e dh i a t po / te n g ue ol l mo c A/ -y t )i s (r ) e 1 v ( i 5 h 3nc r nua oe ot i t s r c e eor s c r n fi ooi i t f tn a ti e s c i i l c o k s s cs r ea o hh f cc d tr e i as d eu us ae e xrb aoo Tt t

444

34.7

ii

391

( ) 1 ( 2 3 n o i t c e S n o i t a i c e r p e d l a n o i t i d d A

i

443

34.6

439

34.4

441

34.5

437

34.3

426 -

cb

437

34.2

430

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ca

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436

34.1

e

33.18

422 33.16A

428 d

33.17

421 c

33.16

cc

33.16C

b

33.15

418 33.13

a

33.14

385 33.11

iia

33.12

382 33.10

379 33.8

375 33.6

381 33.9

377 33.7

375 33.5

S T N E T N O C

I-23

34

CLAUSE 19 OF FORM NO. 3CD : AMOUNTS DEDUCTIBLE UNDER SECTIONS 33AB, 33ABA, ETC.

S T N E T N O C

E G A P

446 l a b t a i l p l a a c n f o o i t a e n r u o t t i d m n e u p s x y E n A ) ) A ( ) A 1 ( 2 5 ( 5 3 3 n n o o i h t i t c c c T er I s a eI re sr os ro e o f r y f t t c i t s s s fi i i r l i l k e t k v cn c i ee e n hi h c u cs cr t n i to io d dy ue ur ar ao u x t xt a aa ar Tn To 34.12

r eo s u oh c he t no i ni ob n ei r ud t e i d g na eg pn xe Ey -n )a Bp Am 2o ( 5 c 3e e ns os i t e c s s ea s ry ob f td s i e l r k cr eue hcr cnu t tic i h d a c f ur u aa n ea xs ae m Tr

446

34.13

g n i n i a t b o r os f e ec r i v ur t i e d s nn eo pi xa t Ec -i An Bu Am 5m 3o c ne ol i e t t c er s o rf om f u tr s i t l c k e cp es he cs t iu d o ut at h xg ai Tr

447 34.14

g n i n i a t b o r o f e r u t i d s ne ec i pv xr Ee -s n Bo Bi t Aa 5c 3n i nu om i t c m eo s c re ol f e tt s e i t l k a cr ee hp co to i t d e uc an xe ai c Tl

l t a yn t a e i pm p a f p c o o f yl o e av t we c e yd p b l s a e er r r u ur n i t it n d u o no i t eg c pn u xi d y Er e -r D a Ac Cr Ds C o As 5e 5f 3n 3n i n o ns i ot ou i i t u b c t t c ei d s t ee s s n r fi r i oi o/ c f f n e to t p i s ss i i lt l k k a cn ci c eo eo . e he hs cr cs m tu ta i t i m i d d oa d ut un r atg ae xp xno ax aer Te Tmp l a r u t l u c i r g a n o e r u t i d n e p x E C C C 5 3 n o i t c e s r o f t. s t i c l k e cj eo hr cp tn i o d i us n ae xt ax Te

449 34.18

e d l l i k s n o e r u t i d n e p x E D C C 5 3 n o i t c e s r o f t s i l k c e h ct tn i e d um ap o xl ae Tv

449

34.19

y r a n i m i l e r p f o n o i t a s i t r o m A D 5 3 n o i t c e s r o f t s i l k c e h c ts i d e s un ae xp ax Te

450

34.20

l a m a f o e s a c n i e r u t i d n e p x E D D 5 3 n o i t c e s r re og f r te s i m l k ce ed hr co tn i o d i ut aa xm aa Tg

454

34.21

e r u t i d n e p x e f o n o i t a s i t r o m A A D D 5 3 n o i t c e s r oS f tR s V i l r k ce ed hn cu td i d e ur r au xc an Ti

455

34.22

n o e r u t i d n e p x e r o f n o i t c u d e Ds l -a r Ee 5n 3i nm o i n t i c a et s r re oc f r to s F i l . k c ct ee hg cn tt i i d c e up as xo ar Tp

y t i l i t u 0 g 2 e n s i l u fi a l e c f f o o t y n t e l i i m b e a r c i i u l q p e p R A

458

s e e y o l p m E o t n o i s s i m m o C / s u n o B ) ( 0 2 e s u a l C

458

35.2

a

35.3

456

35.1

iii

445

o n i t h e e c s r s a e e s s s e a r y r o b f d d i i a a pD p m& m uR u Sc S - fi )i t ) n (e ( i ) ) h c 1 1 c s ( ( r 5 5 s 3 a 3i e s nt ne c oe o r i i j t t b l c a eo cc e s i n st ri ri s oa o t f m fa t ts t s s e i i s l l r k o k c co eh ee hw hc cy cn e tn i ti i a d c d s up ul am aa i xo xc ac ao Ta Ts 34.17

455 -

449 -

34.16

-

448 34.15

446 -

34.11

444 34.9

iv

34.10

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I-24

447

35

CLAUSE 20 OF FORM NO. 3CD : BONUS/EMPLOYEES CONTRIBUTION TO PF

E G A P

e r u t i d n e p x e l a t i p a C ) ( 1 2 e s u a l ’ c e f r u o t m i d e n t i e t p s r x i e F l a t t i s i p a l k c c ‘ e f h o c n i t o d i t u i n a fi x e a D T m e t i d r i h T e r u t i d n e p x e t n e m e s i t r e v d A s n o i s i v o r p l) a ( g1 e2 l te n s au vl a ec l e f Ro

h t f fi d n a h t r u o F s e s n e p x e t n e m e s i t r e v d A -) t( s i 1 l 2 k ce es hu ca l tc i d f uo as xm e at Ti

s m e t i h t f fi d n a h t r u o F e r u t i d n e p x e b u l c r o f t s i l k c) e( h1 c2 te i d s uu al a xc af To

477

36.10

r o f e n fi r o y t l a n e p) f( o 1 y2 ae s wu a yl bc f eo r um t i e d t ni eh pt x xi ES -tw s i a l l k cy en ha cf to i n d o ui t aa l xo ai Tv

473

) ( 1 2 e s u a l c f o m e t i d n o c e S s e s n e p x e l a n o s r e P t s i l k c e h c t i d u a x a T

r h o t n y e t v l a e n S e , p h t r x e i h) S t ( o 1 y2 w e ns a l au y fa o l b d yc e af t i wo b m i ye h bt o i r eh p r ) t un e( t r i e 1 d v u2 t ne i e e d s pS n u x- e a e Ev pl xc -o f tb Eo s a -s i l s d k m ce ne o er i t he s i v i co h v t tc o i h rg d t p uo i lE an a xe gd an en T fi L a

s) i ( h1 c2 i h e ws u ea s ol pc rf uo pm ye t ni ah rt o8 f dew r a r ul cy nb i d ee r t i ub t i i d h no er pp xs Ei h -c ti s i h l k w c er ho ce tc i n d e uf af xo an Ta

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a

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] ) 1 ( 7 3 n o i t c e s ( ) ( 1 2 e s u a l c f o m e t i d n o c e S [ s e s n e p x e l a n o s r e P

a

) ( 1 2 e s u a l C ) ( 0 4 n o i t c e s f o s n o i s i v o r p l a g e L

) ( 1 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

) ( 1 2 e s u a l C ) ( 0 4 / ) ( 0 4 n o i t c e s f o s n o i s i v o r p l a g e L

509

1 2 e s u a l c f o ) ( e s u a l c b u s f o s t n e m e r i u q e R

) ( 0 4 n o i t c e s n o s w e i v l a i c i d u J

) ( 1 2 e s u a l c n o s w e i v s ’ I A C I

P L L / m r fi f o e s a c n i ) ( 1 2 e s u a l C t s i l k c e h c t i d u a x a T

518

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36.21

491

36.13

480

36.12

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36.20

f o s e c nl l au t f s nn ) Ii n ( ) o 1 i 2 (t 1c e 2 u s u ed a se l ud c a s s l d ca r fl e a ob g e ma r ew t s i o l a l t sa y r t e ir i F l i t u -t u a g sn n n o l i i l a s fi t i i v p e o a rc f p o f lo s a t n g e e er l u m t t i e n d r an i ve u e q l p e e x R Re

36.9

478 a

512

b

36.19

) ( 0 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

476

a

510

c

ba

b

36.18

507

b

36.16

c

36.17

491

b

a

36.15

t sn na ov i t e u l be i R r t n os cd sn du rf a r we oh t t so e / ed yn ou l f p mn o ei t ma ou rn f n da er ve i p e cu es r / d mn uu Sf -t ) n (es 0 d n i 2v o i eo s s i urv o apr l op C t

36.8

a

491

b

36.14

) ( 0 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

36.7

474 a

480 a

36.11

a

36.4

a

36.6

470

469 36.3

a

36.2

a

36.5

468

467 a

36.1

462 b

35.6

460 35.5

b

459 a

35.4

S T N E T N O C

I-25

36

CLAUSE 21 OF FORM NO. 3CD : AMOUNTS DEBITED TO PROFIT AND LOSS ACCOUNT

S T N E T N O C

E G A P

) ( ) ( 1 2 e s u a l C t s i l k c e h c t i d u a x a T ) ( 1 2 e s u a l C s n o i s i v o r p l a g e L

532

1 2 e s u a l c f o ) ( e s u a l c b u s f o s t n e m e r i u q e R e

) ( ) ( 1 2 e s u a l c t s i l k c e h c t i d u a x a T

530

) A 3 ( A 0 4 n o i t c e S s n o i s i v o r p l a g e L ) ( ) ( 1 2 e s u a l C d B

) A 3 ( A 0 4 s / u e m o c n i d e m e e D ) ( ) ( 1 2 e s u a l C 1 2 e s u a l c f o ) ( e s u a l c b u s f o y t i l i b a c i l p p A

533

) ( 1 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

) ( 1 2 e s u a l C s n o i s i v o r p l a g e L

1 2 e s u a l c f o ) ( e s u a l c b u s f o y t i l i b a c i l p p A

535

) ( 1 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

” y t i l i b a i l t n e g n i t n o C “

538

) ( 1 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

) ( 1 2 e s u a l c f o y t i l i b a c i l p p A

) ( 1 2 e s u a l c D 8 e l u r d n a A 4 1 n o i t c e s f o s n o i s i v o r p l a g e L

) ( 1 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

) ( 1 2 e s u a l C s n o i s i v o r p l a g e l t n a v e l e R

553

) ( 1 2 e s u a l c f o y t i l i b a c i l p p A

) 6 1 S A ( P A A G d n a o s i v o r p e h t n e e w t e b n o i t c n i t s i D

554 ) ( 1 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

t c A t n e m p o l e v e D s e s i r p r e t n E m u i d e M & l l a m S , o r c i M

s e s i r p r e t n E m u i d e M & l l a m S , o r c i M f o 6 0 n0 o2 i t , a t cc fiA i s D s a E l c M d nS aM ne h ot i t i r n e fid en Du

er0 e t 2 i t 0 s of.

2 a pr 6 mo 0 . o 0 cn3 o ndn o oe dhs sa ei s lg a b n i bat s nt si oex i tse e a s s e ci s fir i i pr s rp s e r a t e l n c t n dee nwo aet nny l o p o i t t p i y a n l fin t i eo s de e o l wb d ea r nc iO el ? hp0 t p ra2 e a0 2 hi . t r 7 ? e e 0 o t hi . s 1 r0 l Wc a

6 0 0 2 , t c A D E M S M e h t f o s n o i s i v o r p t n a v e l e R

t c A D E M S M e h t r e d n u e l b a y a p t s e r e t n i f o e c n a w o l l a s i D

” s t n u o c c a l a u n n a s ’ r e y u b n i d e r i u q e r s e r u s o l c s i D “

563

37.5

520

) ( ) ( 1 2 e s u a l C s n o i s i v o r p l a g e L

563

37.6

561

37.4

556

37.2

561

37.3

556

37.1

553 36.42

i 36.43

553 i

36.41

552 h 36.39

d A

1 2 e s u a l c f o ) ( ) ( e s u a l c b u s f o s t n e m e r i u q e R

36.38

i

36.40

539 h

538 h

36.37

536 36.35

g 36.36

536 g 36.34

533 f

36.32

f

36.33

533 f

36.31

532 e

36.29

e

36.30

531 36.27

528 d A

36.24

d B 36.28

529 36.26

519 36.23

d B

36.25

d a

36.22

I-26

37

CLAUSE 22 OF FORM NO. 3CD : AMOUNT OF INTEREST INADMISSIBLE UNDER SECTION 23 OF MSMED ACT, 2006

E G A P

s e i t i t n e r e y u b y b s d r e e d i l d p p a u e s b E o S t s M t n f u o o n c o c i a t a c n fi o i s t e n t e o d N I 2 2 e s u a l c r o f t s i l k c e h c t i d u a x a T 3 2 e s u a l c f o y t i l i b a c i l p p A

3 2 e s u a l c f o s t n e m e r i u q e R

s t n e m ) e r ( u i ) 2 q ( A e 0 r 4 g n n t i o r i t o c p e e s r r f e o d n n o u i t d a e e t fi r i c p e r e p t s n s i n s o ’ s T r A e T P I 3 2 e s u a l C t s i l k c e h c t i d u A

4 2 e s u a l c f o s t n e m e r i u q e R

4 2 e s u a l C n o i t a t n e m u c o d t i d u A

4 2 e s u a l c f o s t n e m e r i u q e R

5 2 e s u a l c f o y t i l i b a c i l p p A

1 4 n o i t c e s r 5 e 2 d e n s u u a s l n c i a r g f o d t n i s a l k s c t e fi o h r c p t i d d e u m a e x e a D T

6 2 e s u a l c f o t n e m e r i u q e R

6 2 e s u a l c f o y t i l i b a c i l p p A

y l n o d e w o l l a e b s oi t s sa nb oa l i t u c r uc dc ea dn no i a t t o r n e Cd n -a Bs 3s i 4a nb ot i n t c e em s y fa o p sl na ou i t s i c v oa rn Po

t n e m y a p ” l a u t c a “ s i t a h W

599

41.4

596

41.3

590

40.3

596

41.2

580

40.1A

593

41.1

580

40.2

579 40.1

578 39.2

574 38.4

576 39.1

574 38.5

570 38.3

b

570 38.2

566 37.8

570 38.1

566 37.9

565 37.7

S T N E T N O C

I-27

38

CLAUSE 23 OF FORM NO. 3CD : PAYMENTS TO PERSONS SPECIFIED UNDER SECTION 40A(2)(b)

39

CLAUSE 24 OF FORM NO. 3CD : AMOUNTS DEEMED TO BE PROFITS AND GAINS UNDER SECTION 32AC/32AD/33AB/33ABA/33AC

40

CLAUSE 25 OF FORM NO. 3CD : AMOUNTS DEEMED TO BE PROFITS AND GAINS UNDER SECTION 41

41

CLAUSE 26 OF FORM NO. 3CD : SUMS COVERED BY SECTION 43B

S T N E T N O C

E G A P

6 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

.t t u . r b . wt r to r p oe pr et r i d tu i d a ux aa t xg an t i l d fi es e i r v e et r f ha se i d n ra u fm dB n3 a4 & n) i 1 a (3 t 0 . b t o4c sO ys a/e r muo sf t en e ee b s s mr e yo s s an APo s m e t i d o i r e p r o i r P ) ( 7 2 e s u a l c f o t n e m e r i u q e R

610

s m e t i d o i r e p r o i r P ) ( 7 2 e s u a l c f o y t i l i b a c i l p p A b

t i d e r c x a t t u p n i T S G ) ( 7 2 e s u a l c f o y t i l i b a c i l p p A

609 ) ( 7 2 e s u a l c f o s t n e m e r i u q e R

611

) ( 7 s 2 m e s e u t i a d l o c i r r o e f p t r i s o l i k r c p e f h o c n i t o d i t u i a n fi x e a D T

9 1 8 1 0 2 .

Y .

A . f . e . w e l b a c i l p p a t o n 8 2 e s u a l C

9 2 e s u a l c f o s t n e m e r i u q e r g n i t r o p e R

n i ? d ne er pi pu aq hr e s9 e 2 r a e hs su a fc l o n ti n eg n mi t tr o o l l p a e dr ns i ar a ne oy i t h a c r i e h dw i s ni n o, cs r fa o e y tt p i n e e cr ee r f f i fd I

? s e i n a p m o c d e t s i l o t y l p p a l l a h s 9 2 e s u a l c r e h t e h W

? y n a p m o c e t a v i r p a s i o h w e e s s e s s a n a o t s e i l p p a 9 2 e s u a l c r e h t e h W

) C P O ( y n a p m o C n o s r e P e n O a o t s e i l p p a 9 2 e s u a l c r e h t e h W

44.6

s e r a ? hs st fn o e d ei us se s r i rm oo f r nf ot i o tn a r d e dn i a s nl y on co fs i t yn l p e pd ai s e dr l u n oo wn 9 2m o er s uf ad l e c v i re e c he t r e he r Wa

44.7

e l o s s t i s a I R N h t i w C P O n a o t y l p p a d l u o w 9 2 e s u a l c rr e e hb t m e he Wm

616

44.8

n o i t a r e d i s n o c s a d e t t o l l a e r a s e r a h s e r e h w y? l d p e pr ai u 9q 2c ea s t ue as l s c a dn l a u or o Wf

616

616

44.5

d n u o r g k c a b y r o t u t a t S

617

44.9

616

44.4

615

44.2

616

44.3

614

44.1

613 43.1

610 b

42.4

b 42.6

610 42.3

610 42.5

a

42.2

608 a

41.6

a

42.1

604 41.5

I-28

42

CLAUSE 27 OF FORM NO. 3CD : CENVAT CREDIT/ INPUT TAX CREDIT (ITC)/PRIOR PERIOD ITEMS

43

‘GIFTS’ OF UNLISTED SHARES RECEIVED BY LLPs/ FIRMS/COMPANIES ON OR BEFORE 31-3-2017 CLAUSE 28 OF FORM NO. 3CD

44

SHARE PREMIUM RECEIVED BY CLOSELY HELD COMPANIES IN EXCESS OF FMV TAXABLE SECTION 56(2)(viib) - CLAUSE 29 OF FORM NO. 3CD

616

E G A P

s p u t r a t s f o e s a c n i ) T I I P D y b d e s i n g o c e r y n a p m o c d e t i m i l e t a v i r p a e b d l u o h s p u t r a t S

s e r o r c 5 2 R N I d e e c x e t o n d l u o h s s e r a h s r o f n o i t a r e d i s n o c e t a g e r g g A s r a e ym u 7i fm o e r dp or i r o e f pd re ou f s s si t e e s r s a a s de er fia i h c es ph sc i nh i w dn ei t s .

Y e . vF nt i s te o t nl a sf a o hd pn ue t m r a o t r S f p u t r a t s y b d e t t i m b u s e b o t 2 m r o F n i n o i t a r a l c e D e l b a c i l p p a s i 9 2 e s u a l c m o h w o t s e e s s e s s A 9 2 e s u a l c r o f t s i l k c e h c t i d u a x a T

A 9 2 e s u a l c f o s t n e m e r i u q e R

A 9 2 e s u a l c w e n r e d n u t r o p e r d n a y f i r e v d l u o h s r o t i d u a x a t w o H

B 9 2 e s u a l c f o s t n e m e r i u q e R

) ( ) 2 ( 6 5 n o i t c e s f o s n o i s i v o r P

s t f i G t p m e x E x a T

642 ] ) ( 8 2 n o i t c e S [ n o i s s e f o r p a f o e s i c r e x e n o s s e n i s u b m o r f g n i s i r a s t f i G

) ( ) ( ) 2 ( 6 5 n o i t c e s f o y t i l i b a c i l p p a t u o b a s e u s s i n i a t r e C

y e n o m f o ) m( u) s) ( s2 a ( 6 d5 es t / a eu r t d e ex ba ot t d en l a b an i l o i dt a er ve i e d cs i en r o nc at ou l o eh et r i f tw s d e e r e v i t e n c i e sr I

s e o r e h c i p m y l O o t s d r a w e r f o y t i l i b a x a T

s e i n a p m o c a m r a h p m o r f s r o t ? c o) d( y) b( ) 2 d( e6 v5 i e n co ei r t c se e i s b r ee ed r f n hu sx a a ct ro e ht t e e l hb a Wl i

46.10

s d n a h s ’ r e w o r r o b n i d e x a t e b o t e l b a i l s i ? n) a( o) l ( ) f2 o ( 6 r5 e vn i a o i wt c re e s hr t e e d hn Wu

658

661

n o i t c e s r e d n u x a t

o t e l b a i l e r a d e v i e c e r s k c a b h s a c? ) r( e ) h( t ) e 2 h( 6 W5

659

B 9 2 e s u a l c r o f t s i l k c e h C t i d u A x a T

x a

619 ( ) 2 ( 6 5 n o i t c e s f o n o i t a c i l p p a m o r f n o i t p m e x E

46.9

x a

661

46.11

R S G . o N n o i t a c fi i t o N p u t r a t s w e n e h t r e p s9 a 1 ”0 p 2 u.

2 t 0 r . a 9 t 1 s “ d fe o t na od i , t ) i E n ( fi7 e2 D1

46.8

x a

655

46.7

654

46.6

x a

654

x a

46.5

s e r a h s y t i u q e d e t o u q n u f o e u l a v t e k r a m r i a f f o n o i t a u l a V

46.2

iv

46.4

632 x

634 46.3

631 46.1

629 45.2

626 44.18

628 45.1

625 44.17

622 44.14

625 44.16

623 44.15

622 44.13

619 44.11

viib

44.12

618 44.10

S T N E T N O C

I-29

45

AMOUNT CHARGEABLE UNDER SECTION 56(2)(ix) CLAUSE 29A

46

GIFTS/DEEMED GIFTS CHARGEABLE UNDER SECTION 56(2)(x) - CLAUSE 29B

S T N E T N O C

E G A P

0 3 e s u a l c f o s t n e m e r i u q e r g n i t r o p e R 0 3 e s u a l c f o y t i l i b a c i l p p A

D 9 6 n o i t c e S s n o i s i v o r p l a g e L i d n u H

0 3 e s u a l C r o f t s i l k c e h C t i d u A x a T

A 0 3 e s u a l c f o s t n e m e r i u q e r g n i t r o p e R

s t n e m t s u j d a g n i c i r p r e f s n a r t y r a m i r P

’ E C 2 9 n o i t c e s f o ) 1 ( n o i t c e s b u s n i o t d e r r e f e r s t n e m t s u j d a y r a m i r P ‘ s t n e m t s u j d a y r a d n o c e S

t n u o c c a f o s k o o B

A 0 3 e s u a l c r o f t s i l k c e h c t i d u a x a T

B 0 3 e s u a l c f o s t n e m e r i u q e r g n i t r o p e R

” t n e m t s u j d a n o i t a s i l a t i p a c n i h t “ d n a ” n o i t a z i l a t i p a c n i h t “ f o s t p e c n o C

B 4 9 n o i t c e S s n o i s i v o r p t n e m t s u j d a p a c n i h T

B 4 9 n o i t c e s f o s n o i s i v o r p p a c n i h t f o s t n e i d e r g n I

B 0 3 e s u a l c r o f t s i l k c e h c t i d u a x a T

C 0 3 e s u a l c r e d n u s t n e m e r i u q e r g n i t r o p e R

2 2 0 2 .

4 0 .

1 0 . f . e . w e l b a c i l p p a C 0 3 e s u a l C

r e d n u R A A G g n i d r a g e r t r o p e r o t e v a h r o t i d u a x a t e h? t C l0 l i w3 e ts a u ha l Wc

686

50.2

R A A G o t n o i t c u d o r t n I

688

50.4

687

50.3

686

50.1

680

49.4

679

49.2

683

49.5

680

49.3

679 49.1

675 48.6

671 48.4

671 48.2

674 48.5

671 48.3

670 48.1

665 47.4

663 47.2

668 47.5

663 47.3

663 47.1

I-30

47

HUNDI TRANSACTIONS - CLAUSE 30 OF FORM NO. 3CD

48

CLAUSE 30A OF FORM NO. 3CD : SECONDARY TRANSFER PRICING ADJUSTMENTS

49

CLAUSE 30B OF FORM NO. 3CD : THIN CAP ADJUSTMENTS

50

GAAR (GENERAL ANTI AVOIDANCE RULES)

E G A P

R A A G f o s i s a b l a u t p e c n o c d n a e s o p r u P

x a T / g n i n n a l P x a T d n a e c n a d i o v a x a t e l b i s s i m r e p m i , n on i s o i a t va eg i xt ai Tm R A A G n a i d n I

g n i h t y n a g n i d n a t s h t i w t o n y l p p a l l a h s A X r e t t c p aA he ch ft o n i sd ne on i i s a i v t on ro Pc

s e s a c n i a t r e c n i y l p p a o t t o n A X r e t p a h C t n e m e g n a r r A

) A A I ( t n e m e g n a r r A e c n a d i o v A e l b i s s i m r e p m I 5 9 n o i t c e s o e t s o t p fi e r n u e p b n x i a a T M

n o i t p m u s e r p y r o t u t a t S

713

d e t a e r c ] y) l i ( r ) a 1 ( n6 i d 9 rn oo tt i o c ne eS r [ a h t hg cn i h e l ws s’ nm r oa i t t a ga i l g b n i ol a re od ss t h n go i s r r fe o p nn oe i e t a w et r e Cb

717 ] ) ( ) 1 ( 6 9 n o i t c e S [ t c A e h t f o s n o i s i v o r p e h t f o e s u b a r o e s u s i M ] ) ( ) 1 ( 6 9 n o i t c e S [ e c n a t s b u s l a i c r e m m o c f o k c a L

r o f d e y o l p m e y l i r a n i d r o t o n r e n n a m r o s n a e m ys be ts u o op r du ep i r r a C

e e s s e s s a y b o t n i ’ d e r e t n e ‘ t n e m e g n a r r A e c n a d i o v A e l b i s s i m r e p m I

/ e v i s u b a s a w t n e m e g n a r r a t en he t m te a g hn t a r dr l e a he c sn a a wd i to i v ea r e e hb l wi s s si e cm nr ae t p s nm I i

/ e v i s u b a t o n s a w t n e m e g n at r n r a e em he t g tn a a hr t r da l e e hc n sa a d wi to i v ea r e e l hb ws i s si e cm nr ae t p s nm I i

) ( 1 3 e s u a l c f o s t n e m e r i u q e R

) ( 1 3 e s u a l c f o y t i l i b a c i l p p A

S S 9 6 2 n o i t c e S s n o i s i v o r p l a g e L

” t s i e s d o o p e M d d r e o fi n i c a e o p L S “

” m u s ” d r e e f fi s i c n e a p r T S “ “

” y t r e p o r P e l b a v o m m I “

760

51.7

f o t i m i l e h t e t u p m o c o t w o H

0 0 0 , 0 2

761

`

51.9

755

51.5

761

51.8

760

51.6

755

51.4

754

a

51.2

740 50.21

727 50.20

754

51.3

753

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51.1

fide 50.18

724 50.19

723 bona

719 c

50.17

703 50.13

b

50.16

701 50.12

a

50.15

701 Explanation

50.11

695 50.9

711 50.14

700 50.10

695 50.8A

695 50.8

691 50.6

694 50.7

689 50.5

S T N E T N O C

I-31

51

CLAUSE 31 OF FORM NO. 3CD : ACCEPTANCE/ REPAYMENT OF LOAN/DEPOSIT/SPECIFIED SUM

S T N E T N O C

E G A P

? d e r i u q e r g n i t t i l p s r i a h r e h t e h W d e s s o r C . s v e e y a P t n u o c c A s n r e c n o c r e t s i s n e e w t e b s n o i t c a s n a r T

763

u b i r t n o c l a t i p a c f o t c e p s e r n i T 9 6 2 / S S 9 6 2 n o i t c e s s r fe o n yr t t i a l i p b af co i s l p n pi o At ’ e g n a h c x E ‘ e u q e h c t s n i a g a h s a C

n a o l f o n o i t c a f s i t a s n i d e u s s i s e r a h s y t i u q E

l a t i p a c o t e c n a l a b t n u o c c a n a o l s ’ n r o e i nt t u r b a i pr t dn eo t t c i l ma t di ap ya l c ws ei nh fs o a rt e n f u s no ac r c Ta y d o t s u c e f a s r o f s t s e u g m o r f h s a c g n i t p e c c a l e t o H ’ t n e m l i a B ‘ , ’ n a o L ‘

r e h t e h W ’ t i s o p e d y t i r u c e S ‘ s a s l l i b s ’ r o t c a r t n o c m o r f s n ot ’ i i t s n o ep t e e d R‘ n a o l d e r u c e s n u n e h W y e n o m n o i t a c i l p p a e r a h S ) ( 1 3 e s u a l c n o s w e i v s ’ I A C I

) ( 1 3 e s u a l c f o s t n e m e r i u q e R

d e v i e c e r m u s ry e t hr t e o p o rr op ee cl nb aa vv do am m i -f o mr ue ss f dn ea fit r i c h et pi Sw -n )o i (c t 1 3e n en s uo ac l n C i ) ( / ) ( / ) ( 1 3 e s u a l c f o y t i l i b a c i l p p A

T 9 6 2 n o i t c e S s n o i s i v o r P l a g e L

) ( 1 3 e s u a l c f o s t n e m e r i u q e R

769

) ( 1 3 e s u a l c n o s w e i v s ’ I A C I

`

snr t io i s te oiu pmq eie dlh d re c o fi si d nc e e ap s s os l o f r ec o thn t n gu en r mi ydo e h ae sy pc a ex r ct r e ft n ye o b n su r r de a oe f l s vn m u i cae a i t r nct r aer a r Pn)o i 0 -s t ) 0 f a (e0r , c 1 0 n2 d 3a dv k nd (n aa a T )d 9b (e6d 1 e 3 fi2 s i ns eco e o s ic r upt s ar cn l eu C os

773

( 1 3 e s u a l c f o s t n e m e r i u q e R

( 1 3 e s u a l c f o s t n e m e r i u q e R

( 1 3 e s u a l c f o s t n e m e r i u q e R

) ) )

772

1 3 e s u a l c f o ) ( e s u a l c b u s f o s t n e m e r i u q e R

T S 9 6 2 n o i t c e s f o s t n e i d e r g n I

y l p p a l l a h s T S 9 6 2 n o i t c e s m o h w o t s n o s r e P

y l p p a l l a h s T S 9 6 2 n o i t c e s h c i h w o t s t p i e c e R

e l b a v o m m i f o e l a s f o s n o i t c a s n a r t o t T S 9 6 2 n o i t c e s f o y t i l i y b t ar ce i l p p o pr Ap

777

r o n a o l g n i t p e c c a f o s n o i t c a s n a r t o t T S 9 6 2 n o i t c e s f o y t i l i b ai t cs i o l p p pe Ad

51.34

d e k o o b r e h t o n a d n a s e m a n t n i o j n i d e k o o b s i t a fl / t o l ? p e e nm oa fn i o to l a hs n Wi

777

51.36

776

51.35

775

51.33

773

bd

51.31

bc

51.30

773

51.32

773

bb

51.29

770 e

d

51.27

ba

51.28

770 c

51.26

768 51.24

c

51.25

768 e d

c

51.23

768 i.e.

767 b

51.21

b

51.22

765 51.20

a

765 51.19

765 51.18

764 51.15

764 51.17

764 51.16

764 51.14

762 51.12

-

51.13

762 51.11

761 51.10

I-32

E G A P

51.37

f o l a w a r d h t i w h s a c e l g ? t nn i s u o oc t c ya l p k pn aa lb l a ha sm o Tr Sf 9e 6r 2o nm or i t o c e0 s 0 0 r, e 0 h, 0 t 2 e hs .

WR

777 51.38

y n a p m o c a y b y e n o m n o i t a c i l p p a e r a h s g n i v i e c e r t on t e yd t i i s le i b ar ca i l m p o pr Af

778 51.39

n i r e n t r a p m o r f P L L / m ? re fil b ya c bi l p dp ea t p T eS c9 c6 a2 nn oo i i t t uc e bs i r r t e nh ot ce h lw a t i h p s aa Cc

778 51.40

s i T S 9 6 2 n o i t c e s r e h t e h w h s a c n i r e n t r a p y b m r fi m o r f e sl g b na i c wl i ap r p Da

778 51.41

e r o m r o 0 0 0 , 0 0 , 2 . s R f o t p i e c? er r e y oa t yp l y p pb ad le l a t hc su Td Se 9d 6S 2D nT oe i t r c e eh s rw e h hs t a e hc n Wi

778 51.42

0 0 0 , 0 m 0i , h 5 . s m Ro ff r o gy ne i n d no am t e s t s u u f oe dr l o o yt r y e k vi s rr a s ei l t c i od t dn ea r r e o db t ne ed t ty n eg md yo ad pa hm so a r Cf e u q e h c t s n i a g a h s a c o t T S 9 6 2 n o i t c e s f o y t i l i b a c i l p p A

m o r f y e n o m s e v i e c e r l e t o h e r e h w T S 9 6 2 ny od i o t t c s eu s c fe o f a ys t i lr i o b f as ct i l s p e pu Ag s t n e m y a p g n i t p e c c a f o s e d o m e l b i s s i m r e P

?

0 0 0 , 0 0 , 2 . s R f o t i m i l e h t n o k c e r o t w o H

) ( o t ) ( s e s u a l c b u s o t g n i t a l e r t s i l k c e h c t i d u A x a T

n o i t a t n e m u c o d t i d u A

’ d e t s e r e t n i y l l a i t n a t s b u s e r a c i l b u p h c i 9 h w 7 n n o i i y t n c a e p S m s o n C o ‘ i f s i o v n o o r i P t i l n a fi g e e D L

792

) ( 2 3 e s u a l c f o y t i l i b a c i l p p A

b

) ( 2 3 e s u a l c f o y t i l i b a c i l p p A

) ( 2 3 e s u a l C e e s s e s s a y b d e r r u c n i , y n a f i , s s o l n o i t a l u c e p s f o s l i a t e D

d e fi i c e p s y n a f o t c e p s e r n i A 3 7 n o i t c e s n i o t d) e( r 2 r 3 e f e e s r u sl a s oC l fs o s s e ln i a i t s e u Db

i s u b n o i t a l u c e p s a n o g n3 i 7 y r n r o a i ct c ee bs oo t dt e m e e d s i y n af po ms om cr e rt e n hi t e s s he Wn

2 3 e s u a l c f o ) ( o t ) ( s e s u a l c b u s r o f t s i l k c e h C t i d u a x a T

Explanation

789 s s o l d r a w r o f t h g u o r b f o s l i a t e D 2 3 e s ue ac l n c a fw o o )l l (a en s o ui aa t l c i c b e r up se wd er No

-

797

e

795

52.8

795

d

793

52.5

c

792

52.4

a

52.9

792

52.3

794

52.7

52.6

a

52.2

784 bd ba 51.47

a

52.1

786 51.48

782 51.46

779 51.44

779 51.45

779 51.43

S T N E T N O C

I-33

778

52

CLAUSE 32 OF FORM NO. 3CD : UNABSORBED LOSS/ DEPRECIATION

S T N E T N O C

E G A P

3 3 e s u a l c f o s t n e m e r i u q e R 3 3 e s u a l c f o y t i l i b a c i l p p A

3 3 e s u a l C s n o i s i v o r p l a g e L

3 3 e s u a l C r o f t s i l k c e h C t i d u A x a T

4 3 e s u a l c f o t n e m e r i u q e R g n i t r o p e R

4 3 e s u a l c f o y t i l i b a c i l p p A

y t i l i b i s n o p s e r y r a m i r p s ’ e e s s e s s A

4 3 e s u a l c r o f t s i l k c e h C t i d u A x a T

x a t e m o c n I e h t f o 5 9 1 n o i t c e s r e do nt e ur se t h n et dd i e s t e c r e n n on no oc t s sr e e ct nt aa t M t i mt ec RA : B C 5 1 . o N m r o F :

5 3 e s u a l c r e d n u s t n e m e r i u q e r g n i t r o p e R

5 3 e s u a l c f o y t i l i b a c i l p p A

5 3 e s u a l c r o f t s i l k c e h C t i d u A x a T

1 2 0 2 .

4 0 .

1 0 m o r f t c e f f e h t i w d e t t i m o 6 3 e s u a l C

A 6 3 e s u a l c f o t n e m e r i u q e r g n i t r o p e R

818

57.1

814

55.2

817

56.1

814

55.3

813 55.1

808 Annex 54.1

806 54.3

810 Annex 54.2

806 54.4

806 54.2

801 53.4

800 53.2

804 54.1

800 53.3

799 53.1

I-34

53

CLAUSE 33 OF FORM NO. 3CD : CHAPTER VI-A DEDUCTIONS

54

CLAUSE 34 OF FORM NO. 3CD : AUDIT OF COMPLIANCE WITH TDS PROVISIONS

55

CLAUSE 35 OF FORM NO. 3CD : QUANTITATIVE DETAILS

56

CLAUSE 36 OF FORM NO. 3CD : DIVIDEND DISTRIBUTION TAX

57

CLAUSE 36A OF FORM NO. 3CD : DEEMED DIVIDEND U/S 2(22)(e)

S T N E T N O C

I-35

E G A P

22 e

A 6 3 e s u a l c r o f t s i l k c e h C t i d u A x a T

57.3

) ( ) ( 2 n o i t c e s r e d n u d n e d i v i d d e m e e D

57.2

819 828

58 CLAUSE 37 OF FORM NO. 3CD : COST AUDIT REPORT 7 3 e s u a l c r o f t s i l k c e h C t i d u A x a T

58.2

7 3 e s u a l c n i t n e m e r i u q e r g n i t r o p e R

58.1

831 831

59 CLAUSE 38 OF FORM NO. 3CD : CENTRAL EXCISE AUDIT REPORT 8 3 e s u a l c f o s t n e m e r i u q e r g n i t r o p e R

59.2

8 3 e s u a l c f o y t i l i b a c i l p p A

59.1

833 833

60 CLAUSE 39 OF FORM NO. 3CD : SERVICE TAX AUDIT FOR VALUATION FOR SERVICES 9 3 e s u a l c f o s t n e m e r i u q e r g n i t r o p e R

60.2

9 3 e s u a l c f o y t i l i b a c i l p p A

60.1

834 834

61 CLAUSE 40 OF FORM NO. 3CD : ACCOUNTING RATIOS

0 4 e s u a l c r o f t s i l k c e h C t i d u A x a T

61.3

s e c i v r e s r o d e r u t c a f u n a m r o d e d a r t s d o o g f o s m e t i l a p i c n i r P

61.2

0 4 e s u a l c f o t n e m e r i u q e r g n i t r o p e R

61.1

835 836 836

62 DETAILS OF DEMANDS RAISED OR REFUNDS ISSUED UNDER TAX LAWS : CLAUSE 41 OF FORM NO. 3CD 1 4 e s u a l c r o f t s i l k c e h C t i d u A x a T

62.2

1 4 e s u a l c f o s t n e m e r i u q e R

62.1

839 840

63 CLAUSE 42 OF FORM NO. 3CD : FURNISHING OF FORM NOS. 61, 61A AND 61B 2 4 e s u a l c f o t n e m e r i u q e r g n i t r o p e R

63.1

842

S T N E T N O C

E G A P

1 6 . o N m r o F

A 1 6 . o N m r o F

B 1 6 . o N m r o F

) R C b C ( t r o p e R y r t n u o C y b y r t n u o C

3 4 e s u a l c f o s t n e m e r i u q e r f o n o i t a t e r p r e t n I 3 4 e s u a l c r o f t s i l k c e h C t i d u A x a T

n i t n e m m o c o t r o t i d u a x a t e ) h4 t ( s6 e 8 r 2 i u n qo ei r t c oe ss l a r e 3d 4n eu s ur t ao l c p ee hr t f ro e t hc t e e p hs e Wr

2 2 0 2 4 1 . f . e . w e l b a c i l p p a 4 4 . o N e s u a l C

4 4 e s u a l c r o f t s i l k c e h C t i d u A x a T

2 6 9 1 , s e l u R x a t e m o c n I f o e l u R t n a v e l e R :

861 APPENDIX

n o i t c a s n a r T l a i c n a n i F f o t n e m e t a t S f o g n i h s i n r u F 3 4 e s u a l c f o t n e m e r i u q e r g n i t r o p e R

857 65.2

855 64.5

854 64.3

856 65.1

854 64.4

853 64.2

846 Annex 63.1 :

844 63.3

852 64.1

845 63.4

843 63.2

I-36

64

CLAUSE 43 OF FORM NO. 3CD : FURNISHING OF COUNTRY BY COUNTRY REPORT (CbCR) U/S 286

65

CLAUSE 44 OF FORM NO. 3CD : BREAK-UP OF TOTAL EXPENDITURE OF ENTITIES REGISTERED OR NOT REGISTERED UNDER GST

C H A P T E R

51 CLAUSE 31 OF FORM NO. 3CD : ACCEPTANCE/ REPAYMENT OF LOAN/DEPOSIT/SPECIFIED SUM (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 or Aadhaar 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 by cheque or bank draft or use of electronic clearing system through a bank account; (vi) in case the loan or deposit was taken or accepted by cheque or bank draft, whether the same was taken or accepted by an account payee cheque or an account payee bank draft. (b) Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year:— (i) name, address and Permanent Account Number or Aadhaar Number (if available with the assessee) of the person from whom specified sum is received; (ii) amount of specified sum taken or accepted; (iii) whether the specified sum was taken or accepted by cheque or bank draft or use of electronic clearing system through a bank account; (iv) in case the specified sum was taken or accepted by cheque or bank draft, whether the same was taken or accepted by an account payee cheque or an account payee bank draft.

(Particulars at (a) and (b) need not be given in the case of a Government company, a banking company or a corporation established by the Central, State or Provincial Act.)

750

751

CLAUSE 31 OF FORM NO. 3CD

(ba) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person, during the previous year, where such receipt is otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account:— (i) Name, address and Permanent Account Number or Aadhaar Number (if available with the assessee) of the payer; (ii) Nature of transaction; (iii) Amount of receipt (in Rs.); (iv) Date of receipt; (bb) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person, received by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year:— (i) Name, address and Permanent Account Number or Aadhaar Number (if available with the assessee) of the payer; (ii) Amount of receipt (in Rs.); (bc) Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate to a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year:— (i) Name, address and Permanent Account Number or Aadhaar Number (if available with the assessee) of the payee; (ii) Nature of transaction; (iii) Amount of payment (in Rs.); (iv) Date of payment; (bd) Particulars of each payment in an amount exceeding the limit specified in section 269ST, in aggregate to a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, made by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year:— (i) Name, address and Permanent Account Number or Aadhaar Number (if available with the assessee) of the payee; (ii) Amount of payment (in Rs.); (Particulars at (ba), (bb), (bc) and (bd) need not be given in the case of receipt by or payment to a Government company, a banking Company, a post office savings bank, a cooperative bank or in the case of transactions

CLAUSE 31 OF FORM NO. 3CD

752

referred to in section 269SS or in the case of persons referred to in Notification No. S.O. 2065(E) dated 3rd July, 2017) (c) Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T made during the previous year:— (i) name, address and Permanent Account Number or Aadhaar 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 by cheque or bank draft or use of electronic clearing system through a bank account; (v) in case the repayment was made by cheque or bank draft, whether the same was repaid by an account payee cheque or an account payee bank draft. (d) Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year:— (i) name, address and Permanent Account Number or Aadhaar Number (if available with the assessee) of the payer; (ii) amount of repayment of loan or deposit or any specified advance received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year. (e) Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received by a cheque or bank draft which is not an account payee cheque or account payee bank draft during the previous year:— (i) name, address and Permanent Account Number or Aadhaar Number (if available with the assessee) of the payer; (ii) amount of repayment of loan or deposit or any specified advance received by a cheque or a bank draft which is not an account payee cheque or account payee bank draft during the previous year.

(Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or deposit or any specified advance taken or accepted from the Government, Government company, banking company or a corporation established by the Central, State or Provincial Act). [Clause 31]

Section 269SS and sub-clauses (a) and (b) of clause 31 of Form No. 3CD

753

Para 51.1

REQUIREMENTS OF CLAUSE 31(a)

Requirements of clause 31(a)

51.1

The e-filing utility of form 3CD requires tax auditor to report on clause 31(a) as under: 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:S. Name No. of the lender or depositor

Address of the lender or depositor

Permanent Account Number (if available with the assessee) of the lender or depositor

Amount of loan or deposit taken or accepted

1

Whether the loan/ deposit was squared up during the Previous Year

Select

Maximum amount outstanding in the account at any time during the Previous Year

Whether the loan or deposit was taken or accepted by cheque or bank draft or use of electronic clearing system through a bank account.

In case the loan or deposit was taken or accepted by cheque or bank draft, whether the same was taken or accepted by an account payee cheque or an account payee bank draft.

Select

Select

The e-filing utility provides Select button in “whether the loan/deposit was squared up during Previous Year” column. The dropdown given ‘yes’ and ‘No’ options. One of the two should be selected. In the last but one column in the above tabular format, the ‘Select button’ gives the following options: Yes-Cheque Yes-Bank draft Yes-Electronic clearing system Yes-Credit Card Yes-Debit Card Yes-Net Banking Yes-IMPS Yes-UPI Yes-RTGS Yes-NEFT Yes-BHIM No If “Yes-Cheque” Option is selected, then one of the two options in the last column “Account payee cheque” and “other mode” is to be selected in last column.

If “Yes Bank Draft” option is selected, then, one of the two options “Account Payee Bank Draft” and “Other Mode” are to be selected in the last column.

Para 51.3

CLAUSE 31 OF FORM NO. 3CD

754

If any other option is selected in dropdown of the second last column, no entry needs to be made in last column.

Rows can be added or deleted in the tabular format as necessary if there are many entries.

Applicability of clause 31(a)

51.2

Clause 31(a) is not applicable in respect of the following assessees : (i) any banking company; (ii) any corporation established by a Central, State or Provincial Act; (iii) any Government company as defined in section 617 of the Companies Act, 1956 [now section 2(45) of the Companies Act, 2013].

Clause 31(a) deals with acceptance of loan or deposit in an amount exceeding the limit specified in section 269SS (i.e. Rs. 20,000).

Clause 31(b) deals with receipt of specified sum i.e. money receivable as advance or otherwise in relation to transfer of immovable property whether or not transfer takes place.

Legal provisions - Section 269SS

51.3

Section 269SS of the Act provides that no person shall take or accept from any other person (herein referred to as the depositor) the following amounts otherwise than by specified modes [See Para 51.4] u any loan [Para 51.5] or u deposit [Para 51.5] or u any specified sum [See Para 51.6],

if,— (a) the amount of such loan or deposit or specified sum or the aggregate amount of such loan, deposit and specified sum; or (b) on the date of taking or accepting such loan or deposit or specified sum, any loan or deposit or specified sum taken or accepted earlier by such person from the depositor is remaining unpaid (whether repayment has fallen due or not), the amount or the aggregate amount remaining unpaid; or (c) the amount or the aggregate amount referred to in clause (a) together with the amount or the aggregate amount referred to in clause (b), is twenty thousand rupees or more: Provided that the provisions of this section shall not apply to any loan or deposit or specified sum taken or accepted from, or any loan or deposit or specified sum taken or accepted by,— (a) the Government; (b) any banking company, post office savings bank or co-operative bank; (c) any corporation established by a Central, State or Provincial Act;

755

LOAN OR DEPOSIT

Para 51.5

(d) any Government company as defined in clause (45) of section 2 of the Companies Act, 2013; (e) such other institution, association or body or class of institutions, associations or bodies which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette: Provided further that the provisions of this section shall not apply to any loan or deposit or specified sum, where the person from whom the loan or deposit or specified sum is taken or accepted and the person by whom the loan or deposit or specified sum is taken or accepted, are both having agricultural income and neither of them has any income chargeable to tax under this Act.

Specified Modes

51.4

In terms of section 269SS read with Rule 6ABBA [See Appendix 1], the specified modes of accepting loan or deposit or specified sums are: u by account payee cheque; u by account payee bank draft; u by use of electronic clearing system through a bank account; or u

Other prescribed electronic modes n Aadhaar Pay; n Credit Card; n Debit Card; n Net Banking; n NEFT; n RTGS; n IMPS; n UPI; and n BHIM.

Loan or deposit

51.5

“Loan or deposit” means loan or deposit of money;

Definition of a loan

51.5-1

The term ‘loan’ is not defined in the Act. So, one would have to go by its ordinary meaning as explained in judicial decisions and law dictionaries.

The following judicial definitions of ‘loan’ are relevant: (a) The term “loan” generally refers to borrowing something, especially a sum of cash that is to be paid back along with interest decided mutually by the parties. In other terms, the debtor is under a liability to pay back the principal amount along with the agreed rate of interest within a stipulated time [CIT

Para 51.5

CLAUSE 31 OF FORM NO. 3CD

756

v. Mahindra and Mahindra Ltd. [2018] 93 taxmann.com 32/255 Taxman 305 (SC)]; (b) The expression ‘loan’, though not defined under the Act, has a well-settled connotation, i.e., advancing of money by one person to another under an agreement by which the recipient of the money agrees to repay the amount on such agreed terms with regard to the time of repayment and the liability to pay interest. The person advancing the money is generally called a creditor, and the person receiving the money is generally called a borrower.

The most simple form of a loan transaction is a contract by which the borrower agrees to repay the amount borrowed on demand by the creditor with such interest as stipulated under the agreement. Such a loan transaction may be attended by any security arrangement, a mortgage or pledge etc., depending upon the agreement of the parties [Keshavlal Khemchand and Sons (P.) Ltd. v. UOI [2015] 53 taxmann.com 470 (SC)/4 SCC 770]; (c) If A pays money to B, who agrees to return not the identical currency in specie but an equivalent sum subsequently, no bailment arises but simply a loan owing by B to A. The fact that it is called a “deposit” can make no difference [K.M.S. Lakshmanier and Sons v. CIT and CEPT [1953] 23 ITR 202 (SC)]; (d) A loan imports a positive act of lending coupled with an acceptance by the other side of the money as a loan. The relationship between borrower and lender cannot ordinarily come about by mere inaction. At the bottom, this is a question of fact. Of course, money so left could, by a proper agreement between the parties, be converted into a loan, but in the absence of an agreement, mere inaction on the part of the managing agents cannot convert the money due to them, and not withdrawn, into a loan [Shree Ram Mills Ltd. v. CEPT [1953] 23 ITR 120 (SC)]; (e) A loan can be with interest or without interest because no condition exists in law of contract that a loan can be with interest only [Chandrakant H. Shah v. ITO [2009] 28 SOT 315/[2010] 3 ITR (Trib.) 398/124 ITD 177 (Mum. - Trib.)].

The following points flow as corollaries from the above judicial decisions: (a) Two parties: Loan involves two parties - the lender/creditor and borrower [see para 51.5-1a]; (b) Money is taken with Obligation to return: Loan involves taking money from another person lender under a contract whereby the person taking the loan (borrower/debtor/loanee) promises to repay the loan [see para 51-5-1b]; (c) Unpaid purchase price is not a loan: Where there has been no transaction of taking a loan but purchase of goods or property, the deferring or giving more time for payment by the vendor does not convert the unpaid purchase price into a loan [see para 51.5-1c]; (d) Loan may be interest-free: Loan may be interest-bearing or interest-free. If ingredients in (a) and (b) above are there, the loan does not cease to be so merely because it is to be repaid without any interest.

757

LOAN OR DEPOSIT

Two parties essential to a loan

Para 51.5 51.5-1a

The following judicial decisions are noteworthy in this regard: (a) For a transaction to be considered as a loan, two different persons are required. A contract of loan requires two persons. There cannot be a loan by the same person to himself merely because he functions in two different capacities [Mohan Lal Shyam Lal, In re [1942] 10 ITR 219 (All.), CIT v. Mridu Hari Dalmia [1982] 8 Taxman 138/133 ITR 550/27 CTR 20 (Delhi)]. (b) Amount invested by the proprietor in his proprietorship concern is not a loan.

Under no circumstances can a person borrow from himself and transpose as ‘creditor’ and ‘borrower’ at the same time. To this extent, ‘proprietor’ and ‘proprietorship concern’ are not two different entities. Whatever is pumped in by the ‘proprietor’ to his proprietorship, is nothing other than investment.

The proprietorship concern could have borrowed any amount to be categorised as a ‘loan’, only if it was procured from some other source, then himself/the proprietor [CIT v. K. V. Mohammed Zakir [2017] 82 taxmann.com 96/396 ITR 180 (Ker.)]. (c) As per the Apex Court, firm and partner are not two different persons.

Therefore, credit in the books of the firm in the capital account of partner, it cannot be said that firm has taken loan or deposit from partner [Asstt. CIT v. Vardaan Fashion [2015] 60 taxmann.com 407/38 ITR (Trib.) 247/168 TTJ 561 (Delhi-Trib.)]. (d) The amount paid by a partner to a firm does not partake the character of loan or deposit in general law [Shrepak Enterprises v. Dy. CIT [1998] 64 ITD 300 (Ahd. - Trib.) cited in Asstt. CIT v. Vardaan Fashion [2015] 60 taxmann.com 407/38 ITR (Trib.) 247/168 TTJ 561 (Delhi - Trib.)]. (e) The transactions made between the two sister concerns were under exceptional circumstances to accommodate the emergency needs of the sister concern for a very short and temporary period. As such, it did not amount to a loan or deposit as defined under section 269SS of the Act [Patiram Jain v. UOI [1997] 225 ITR 409/[1996] 85 Taxman 431 (MP) cited in Dillu Cine Enterprises (P.) Ltd. v. Addl. CIT [2002] 80 ITD 484 (Hyd. - Trib.)]. (f) When one single individual is managing the affairs of two concerns and the decision to transfer the funds from one concern to another or to repay the funds could have been said to have been largely influenced by the same individual, it cannot be said that transaction partake the nature of either deposit or loan [Chandra Cement Ltd. v. Dy. CIT [2000] 68 TTJ (JP - Trib.) 35 cited in Dillu Cine Enterprises (P.) Ltd. v. Addl. CIT [2002] 80 ITD 484 (Hyd. - Trib.)]. (g) Where funds have been transferred from and to the sister concerns as and when required and the managing partner is common to all the sister concerns, the decision to transfer the funds from one concern to another concern or to repay the funds could be said to have been largely influenced by the same individual. In other words, the decision to give and the decision to take rested with either the same group of people or with the same individual. In such circumstances of the case, the transaction inter se

Para 51.5

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between the sister concerns and the assessee cannot partake or the nature of either “deposit” or “loan” though interest might have been paid on the same. It only represents the diversion of funds from one concern to another depending upon the exigencies of the business [Muthoot M. George Bankers v. Asstt. CIT [1993] 46 ITD 10 (Cochin - Trib.) cited in Dillu Cine Enterprises (P.) Ltd. v. Addl. CIT [2002] 80 ITD 484 (Hyd. - Trib.)].

Loan must be taken from another with an obligation to return

51.5-1b

Loan must be taken with an obligation to return. In a loan, the amount taken is returned or repaid to fulfil the contract. Return or repayment of the loan is the happy ending to the contract desired by both parties at the inception itself. Trade advances taken by the supplier of goods or services or advances taken by the vendor of property or share application money is not a loan. Return/repayment of such advances may happen when the original agreement or contract to supply goods/services/property/allot shares could not be fulfilled. In a loan, the original agreement is to return the money taken with or without interest. In trade advance, the original agreement is to supply goods/services in return. In share application money, the original contract is to allot shares. It is repaid/returned when the original contract cannot be fulfilled. Therefore, trade advances, advances for property and share application money are not loans [See CIT v. Alpex Exports (P.) Ltd. [2014] 49 taxmann.com 389/[2015] 230 Taxman 140 (Delhi), CIT v. I. P. India (P.) Ltd. [2011] 16 taxmann.com 407/[2012] 204 Taxman 368/ 343 ITR 353 (Delhi), Chemmanur Metals and Alloys (P.) Ltd. v. Addl. CIT [ITA No. 934/Bang./2016, dated 31-1-2019].

Unpaid/deferred purchase price is not a ‘loan’

51.5-1c

The following judicial decisions are noteworthy: (a) An agreement to pay the balance of consideration due by the purchaser does not give rise to a loan. A loan of money undoubtedly results in a debt, but every debt does not involve a loan. Liability to pay a debt may arise from diverse sources, and a loan is only one of such sources. Every creditor who is entitled to receive a debt cannot be regarded as a lender [Bombay Steam Navigation Co. (P.) Ltd. v. CIT [1965] 56 ITR 52 (SC)]. (b) A loan is defined by the Oxford English Dictionary as ‘a thing lent; something the use of which is allowed for a time, on the understanding that it shall be returned or an equivalent given; esp., a sum of money lent on these conditions and usually with interest’. The essential requirement of a loan is the advance of money (or of some article) upon the understanding that it shall be returned, and it may or may not carry interest. The debt here arose not out of an advance but out of the sale of the flat by the company to the seventh petitioner. The company gave to the seventh petitioner time to pay a part of the purchase price. The seventh petitioner was, thus, given financial accommodation by the company in the matter of payment of the debt. Such financial accommodation was not and did not amount to a loan [Dr. Fredie Ardeshir Mehta v. Union of India [1991] 70 Comp. Cas. 210 (Bom.)]. (c) The legislative has, for reasons of policy, thought it fit not to define the term “loan” in an inelastic or rigid manner, and in every case, we have got to look to the substance or the essential nature of the transaction for the purpose of determining as to whether or not it is a “loan” within the meaning of the Act.

759

LOAN OR DEPOSIT

Para 51.5

If a vendor of property feeling unable to rely on the personal credit of the purchaser merely takes a bond or security from him in respect of unpaid purchase money the transaction by itself cannot rank as a loan because there is no element of advance involved in it [Kunja Behari Pal v. Satyendra Nath AIR 1941 Cal 689 cited in Radha Kisen Chamria v. Keshardeo Chamria AIR 1954 Cal 105]. (d) The amount of the unpaid price (of plant & machinery supplied by a nonresident) cannot be said to be a loan advanced by the non-resident to the buyer, nor can be the non-resident be said to be a lender to the buyer so far as that amount was concerned [CIT v. Saurashtra Cement & Chemical Industries Ltd. [1975] 101 ITR 502 (Guj.)]. (e) Amount payable to electricity company in respect of electricity charges is not a loan from the electricity company [Ashiana Paper Mills Pvt. Ltd. v.

Punjab State Electricity Board, AIR 2008 P&H 119]. (f) Provisions of section 68 are not attracted to amount representing purchases made on credits - Principal CIT v. Kulwinder Singh [2018] 99 taxmann.com 449 (Punj. & Har.). In CIT v. Pancham Dass Jain (2006) 156 Taxman 507 (All. HC) it was held that provisions of section 68 are not attracted to amounts representing purchases made on credit.

Whether renewal of loan is a loan?

51.5-1d

Renewal of loan may be taken to be a payment by the debtor with one hand and a fresh borrowing with the other, and, in that view of the matter, a renewal amounted to a fresh loan [Pratap Singh v. Gulzari Lal, 1942 ALJ 3, AIR 1942 All 50 explained in Lachmi Lal v. Babu Narain Das, AIR 1950 All 152].

There is a distinction between ‘loans’ and ‘deposits’. That is why, in section 269SS of the Act, the words ‘take or accept’ has been used with reference to the words ‘loan or deposit’ respectively. The reason is obvious. In the case of a loan, it is the borrower who goes to the lender for obtaining the loan, and in the case of a deposit, it is the depositor who goes to the person with whom he wants to deposit the money. This is the reason that the legislature has used the word ‘take’ with reference to the word ‘loan’ and used the word ‘accept’ with reference to the word ‘deposit’. The legislature has also defined the words ‘loan or deposit’ as ‘loan or deposit of money’. This clearly shows that this section can be applied only where money passes from one person to another by way of ‘loan or deposit’. Therefore, this provision cannot be applied where the money does not pass from one person to another, but the debt is acknowledged by an entry in the books of account, depending upon the facts of the case. Similarly, in the case of dissolution of the firm, the parties may agree that the amount standing to the credit of retiring partner may be treated as a loan with the continuing partners. In such a situation also, only journal entries are made, and no cash is transferred from one person to another [Sunflower Builders (P.) Ltd. v. Dy. CIT [1997] 61 ITD 227 (Pune - Trib.)].

In Chemmanur Metals and Alloys (P.) Ltd. v. Addl. CIT [ITA No. 934/Bang/2016, dated 31-1-2019], it was held that trade advances are not “loans”.

A word of caution is in order here. Genuine advances for the supply of goods or services or advances for sale of property or application money for allotment of securities will not be covered in the ambit of the expression ‘loan or borrowing or

Para 51.7

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any such amount, by whatever name called’ used in the new first proviso to section 68. However, advances in the nature of the loan (i.e., financial accommodation in the guise of advances for the supply of goods or services) will be covered by the new first proviso.

Whether an advance is a genuine advance or an advance in the nature of a loan can be judged by various factors surrounding the transaction including but not limited to the following : (a) Trade practice would be a helpful guide; (b) A normal advance against an order, in accordance with the normal trade practice, would not be an advance in nature of a loan; (c) If the advance far exceeds the value of an order or is for a period that is far in excess of the period for which such advances are usually extended as per the normal trade practice, then such excess advance may be in nature of a loan; (d) If a trade practice does not exist, then the normal lead time required for a supplier to deliver an order should be considered; (e) An outstanding advance for a period exceeding the normal lead time would generally be an advance in nature of loan, in the absence of any evidence to the contrary; and (f) A stipulation regarding interest may indicate that the advance is in nature of a loan. This, however, by itself, is not conclusive. There may be advances that are not in the nature of the loan and which carry interest.

Specified sum

51.6

“Specified sum” means any sum of money receivable, whether as advance or otherwise, in relation to transfer of an immovable property, whether or not the transfer takes place.

Transfer

51.7

Section 269SS applies to cash received in relation to transfer of an immovable property. It does not matter whether immovable property being transferred is held as capital asset or as stock-in-trade Section 2(47) of the Act defines “transfer”. The definition is an inclusive definition and expands the scope of the term ‘transfer’. However, the definition in section 2(47) is in relation to capital assets. All definitions in section 2 of the Act are subject to the qualifying phrase “unless the context otherwise requires”. Since section 269SS is not intended to be limited only to cash transactions relating to immovable property held as capital asset, the context appears to rule out the application of definition in section 2(47) to section 269SS. The expression ‘transfer’ will have to be understood in the same sense as the expression is understood in Transfer of Property Act, 1882.

761

PLOT/FLAT IS BOOKED IN JOINT NAMES AND SOLO NAME

Immovable Property

Para 51.10

51.8

Section 56(2)(x) applies to immovable property being land or building or both held as capital asset . Therefore section 56(2)(x) does not apply to rural agricultural land in India as the same is not a capital asset.

Section 194-IA requires seller to deduct TDS on consideration on transfer of immovable properties where transferor is a resident. Section 194-IA defines ‘immovable property’ to mean any land (other than agricultural land) or any building or part of a building. Agricultural land means agricultural land in India other than urban land covered by section 2(14)(iii)(a)/(b).

Section 269SS does not define ‘immovable property’. There is no exclusion for rural agricultural land. Therefore, section 269SS would apply even to transfer of rural agricultural land in India except where both parties involved are having agricultural income and neither of them has any income chargeable to tax under this Act. Section 269UA(d) defines ‘immovable property’. However, section 269SS does not expressly say that the said definition will apply. Therefore, the definition cannot be applied to section 269SS.

How to compute the limit of ` 20,000

51.9

The limit of ` 20,000 will have to be reckoned person-wise by aggregating the transactions with as under: (a) the amount of such loan or deposit or specified sum or the aggregate amount of such loan, deposit and specified sum; or (b) on the date of taking or accepting such loan or deposit or specified sum, any loan or deposit or specified sum taken or accepted earlier by such person from the depositor is remaining unpaid (whether repayment has fallen due or not), the amount or the aggregate amount remaining unpaid; or (c) the amount or the aggregate amount referred to in clause (a) together with the amount or the aggregate amount referred to in clause (b), The words “such” refer to loan or deposit or specified sum accepted or taken otherwise than by specified modes - e.g. by cash or by non-account payee cheques/ DDs. The word “any” refers to loan or deposit or specified sum accepted or taken by any which mode.

What if one plot/flat is booked in joint names and another booked in solo name?

51.10 It may happen that one plot/flat is booked in solo name of an individual and another by same individual in joint name with others. Suppose cash advance of ` 10,000 is paid in one and cash advance of ` 15,000 is paid in another. It would appear that both are not to be clubbed for the limit of ` 20,000. It would appear that there would be no violation in this case. Where such clubbing is to be done, law says in so many words—a case in point is new clause (c) in section 269T which reads as under: “(c) the aggregate amount of the specified advances received by such person either in his own name or jointly with any other person on the date of such repayment together with the interest, if any, payable on such specified advances,”;

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