Audit report and Statement of particulars required to be furnished under section 63

Sl.

No.

Nature of

observation/qualifications/adverse

remark/disclaimer/emphasis of

matter

Increase in

profit/decrease in loss

Decrease in

profit/increase in loss

Net impact

Remarks

Select Clause no. (9- 53)

Qualification/Observation type

(i) Test-check basis, applying the principle of materiality

(ii) Based on management representation

(iii) Unable to verify

Qualification/Observation

(iv) Others

Sl.

No.

Nature of

observation/qualifications/adverse

remark/disclaimer/emphasis of

matter

Increase in

profit/decrease in loss

Decrease in

profit/increase in loss

Net impact

Remarks

Select Clause no (9- 53)

Type of Observation

(i) Test-check basis, applying the principle of materiality

(ii) Based on management representation

(iii) Unable to verify

(iv) Others

Remarks

Part C: Particulars of the assessee

1.

Name

(refer Note 1)

2.

Address

(refer Note 2)

3.

Permanent Account Number

4.

Status

(refer Note 3)

5.

Residential status

(refer Note 4)

6.

Email id

7.

Contact number

Country Code

Number

8.

Tax year

A-General Information

9.

Relevant provision under which the audit has been conducted

(select one)

☐ total sales, turnover or gross receipts of business exceeding specified limits under section 63

☐ gross receipts in profession exceeding specified limits under section 63

☐ profits and gains from specified business or profession, referred to in section 58(2) or 61(2) (Table: Sl. No. 4 and 5) claimed to be lower than the deemed profits

☐ provisions of section 58(8) are applicable

10.

Whether the assessee has opted for taxation under section

199/200/201/202/203/204

Yes/No

11.

(a) If assessee is a firm or an association of persons, indicate names of partners/members, Permanent Account Numbers and their profit-sharing ratios.

Sl. No.

Name of

partner/

member

Permanent Account

Number

Profit-sharing ratio

(b) Whether there is any change in the partners or members or in their profit- sharing ratio since the last date of the preceding tax year?

Yes/No

Ifyes- (Refer Schedule – General Information)

12.

(a) Furnish nature of all businesses or professions carried on during the tax year (Refer Schedule – General Information)

(b) Whether there is any change in the nature of business or profession during the tax year?

Yes/No

Ifyes- (Refer Schedule – General Information)

(c) Whether any cost audit was carried out for the tax year?

Yes/No

if yes- (i) attach copy of such audit report

(ii)Impact, if any, of disqualification/disagreement on any matter/item/value/quantity

(Refer Schedule – General Information)

(d) Furnish particulars regarding turnover, gross profit etc., for tax year and preceding tax year

Sl. No.

Particulars

Tax year

Preceding tax year

(A)

(B)

(C)

(D)

(i)

Total turnover

(ii)

Gross profit/Turnover

(iii)

Net profit/Turnover

(iv)

Stock-in-trade/Turnover

(v)

Material consumed/Finished goods produced

B - Particulars of books of account and method of accounting

13.

List of books of account maintained (including those maintained in computer system)

14.

(a) Address at which such books of account are maintained

(if maintained at multiple locations, furnish particulars of all such locations)

Sl.

No.

Address at which books of account are maintained

List of books of account maintained at such address

(b)The accounting software used for maintenance of books of account in computer system

(c) Details of any cloud or any other software used for storage of books of accounts, along with location (internet protocol address and country) of such storage

(d) Whether provisions of rule 46(8) have been complied with?

Yes/No

(e) if yes, furnish address of location where backup server is located in India

15.

(a) Method of accounting employed in the tax year

● Mercantile system

● Cash system

(b) Whether there had been any change in the method of accounting employed vis-à-vis the method employed in the immediately preceding tax year?

Yes/No

If yes, (Refer Schedule – Accounting Information)

16.

(a) Method of valuation of inventory employed in the tax year for

(i) Finished goods

(ii) Raw material

● At Cost

● At Net Realisable Value

● Lower of Cost and Net Realisable Value

(b) In case of deviation from the method of valuation prescribed under section 277, whether any adjustment is required to be made to the profits or loss for complying with the provisions of said section

Yes/No

Ifyes, (Refer Schedule – Accounting Information)

17.

Whether any adjustment is required to be made to the profits or loss for complying with the provisions of Income Computation and Disclosure Standards (ICDS) notified under section 276(2)

Yes/No

Ifyes, (Refer Schedule – Accounting Information)

18.

Whether any disclosure is required as per ICDS

Yes/No

Ifyes, (Refer Schedule – Accounting Information)

19.

Whether the profit and loss account includes any profits and gains assessable on presumptive basis

Yes/No

Ifyes, (Refer Schedule – Accounting Information)

C - Particulars of receipt/income

20.

Amount chargeable to income-tax under the head ‘income from other sources‘ as per section 92(2)(m) but not credited to profit & loss account

Yes/No

Ifyes, (Refer Schedule – Computation of receipt/income)

21.

Amounts chargeable to income-tax (other than covered in Sl. No. 20 above) but not credited to profit & loss account

Yes/No

Ifyes, (Refer Schedule – Computation of receipt/income)

22.

Any capital asset converted into stock-in-trade

Yes/No

Ifyes, (Refer Schedule – Computation of receipt/income)

23.

Any land or building or both transferred during the tax year for a consideration less than stamp duty value as referred to in section 53 or 78

Yes/No

Ifyes, (Refer Schedule – Computation of receipt/income)

24.

Any amount borrowed through a negotiable instrument or on a hundi which is deemed income as per section 106

Yes/No

Ifyes, amount

25.

Any amount repaid (including interest on borrowed amount) through a negotiable instrument or on a hundi, which is deemed income as per section 106

Yes/No

Ifyes, amount

D - Particulars of expenses

26.

Amount of deduction inadmissible in respect of the expenditure incurred in relation to income which does not form part of the total income under the Act, even if such income has not been accrued or received during the tax year?

Yes/No

Ifyes, amount

27.

Amount debited to the profit and loss account, to the extent disallowable––

(a) under sections 29, 31 & 32

Yes/No

If yes, (Refer Schedule – Computation of Expenses)

(b) under section 29(1)(e)

Yes/No

If yes, (Refer Schedule – Computation of Expenses)

(c) under section 34

Yes/No

If yes, (Refer Schedule – Computation of Expenses)

(d) under section 35

Yes/No

If yes, (Refer Schedule – Computation of Expenses)

28.

Any penalty levied under any law in force in or outside India

Yes/No

Ifyes, (Refer Schedule – Computation of expenses)

29

Whether any payment has been made or to be made to a specified person as mentioned in section 36(3)

Yes/No

Ifyes, (Refer Schedule – Computation of expenses)

30

Amount debited to the profit and loss account, to the extent disallowable under section 36(4)

Yes/No

Ifyes, (Refer Schedule – Computation of expenses)

31

Amounts debited to profit and loss account in any preceding tax year which is deemed to be income under section 36(5) for this tax year

Yes/No

Ifyes, (Refer Schedule – Computation of expenses)

32

(a) Amounts debited to the profit and loss account, to the extent disallowable as per provisions of section 37(2)(a) to 37(2)(f)

Yes/No

Ifyes, (Refer Schedule – Computation of expenses)

(b) Amounts disallowed under section 37(2)(a) to 37(2)(f) in any preceding tax year but allowable during the tax year

Yes/No

Ifyes, (Refer Schedule – Computation of expenses)

33.

(a) Amount of interest not allowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act) (27 of 2026) to the extent debited to profit and loss account

Yes/No

Ifyes, amount

(b) Amount debited to the profit and loss account, to the extent disallowable under section 37(2)(g)

Yes/No

Ifyes, amount

(c) Amount disallowed under section 37(2)(g) in any preceding tax year but allowable during the tax year

Yes/No

Ifyes, amount

34.

Amount allowable as deduction under various sections

Yes/No

Ifyes, (Refer Schedule – Computation of expenses)

E - Particulars of Prior Period

35.

(a) Any amount of income of prior period credited to the profit and loss account

Yes/No

Ifyes, (Refer Schedule – Prior Period)

(b) Any amount of expenditure of prior period debited to the profit and loss account

Yes/No

Ifyes, (Refer Schedule – Prior Period)

F - Particulars of Losses, Depreciation, and Deductions

36.

Depreciation allowable as per the Act in respect of each asset or block of assets, as the case may be

Yes/No

Ifyes, (Refer Schedule – Losses, Depreciation and Deductions)

37.

(a) Any brought forward loss or depreciation allowance

Yes/No

Ifyes, (Refer Schedule – Losses, Depreciation and Deductions)

(b) (i) Whether a change in shareholding of the company has taken place during the tax year due to which the losses incurred prior to the tax year, cannot be allowed to be carried forward as per section 119?

Yes/No

(ii) If yes, mention amount of brought forward loss that can not be allowed to carried forward

(c) Whether the assessee has incurred any speculation loss as per section 113(1) during the tax year?

Yes/No

Ifyes, amount

(d) In case of a company, whether the company is deemed to be carrying on a speculation business as per section 113(5)?

Yes/No

Ifyes, amount ofspeculation loss incurred during tax year, if any

(e) Whether the assessee has incurred any loss as per section 114 in respect of any specified business during the tax year?

Yes/No

Ifyes, amount

38.

Any deductions admissible under Chapter VIII of the Act

Yes/No

If yes, (Refer Schedule

Depreciation and Deductions)

–

Losses,

39.

Any utilisation of MAT/AMT credit available

Yes/No

If yes, (Refer Schedule

Depreciation and Deductions)

–

Losses,

G - International Taxation

40.

Any primary adjustment to transfer price, as per section 170(1), has been made during the tax year?

Yes/No

If yes, (Refer Schedule – International Taxation)

41.

(a) Any expenditure incurred during the tax year by way of interest etc exceeding the specified limit as per section 177(1)?

Yes/No

If yes, (Refer Schedule – International Taxation)

(b) Any interest expenditure brought forward as per section 177(5)

Yes/No

If yes, (Refer Schedule – International Taxation)

(c) Any interest expenditure carried forward as per section 177(5)

Yes/No

If yes, (Refer Schedule – International Taxation)

42.

Amount debited to the profit and loss account, to the extent disallowable as per section 60

Yes/No

Ifyes, amount

43.

Any remittances reported in Part-D of Form 145 during the tax year

Yes/No

If yes, (Refer Schedule – International Taxation)

H - Other Key Parameters

44

Any amount not to be included as income chargeable under the head ‘income from other sources‘ as per section 92(2)(m)?

Yes/No

If yes, (Refer Schedule – Other Key Parameters)

45

(a) Whether any loan, deposit or specified sum taken or accepted during the tax year in excess of limit speci- fied in section 185(1)?

Yes/No

If yes, (Refer Schedule – Other Key Parameters)

(b) Whether there was any receipt of amount in excess of limit specified in section 186(1) during the tax year, where such receipt is otherwise than by modes speci- fied in said section?

Yes/No,

If yes, (Refer Schedule – Other Key Parameters)

(c) Whether there was any payment of amount in excess of limit specified in section 186(1) during the tax year, where such payment is otherwise than by modes speci- fied in said section?

Yes/No,

If yes, (Refer Schedule – Other Key Parameters)

(d) Whether there was any repayment of any loan, deposit or specified advance during the tax year, in excess of limit specified in section 188(1), where such repay- ment is otherwise than by modes specified in said sec- tion?

Yes/No,

If yes, (Refer Schedule – Other Key Parameters)

46.

Whether the assessee is required to furnish a statement in Form No. 98 or Form No. 165 or Form No. 166 or Form No. 167?

Yes/No

If yes, (Refer Schedule – Other Key Parameters)

47.

Any transactions in unquoted share

Yes/No

If yes, (Refer Schedule – Other Key Parameters)

48.

Whether the assessee has paid any amount as advance or loan as per section 2(40)(e)?

Yes/No

If yes, (Refer Schedule – Other Key Parameters)

I - Particulars ofTDS/TCS

49.

Furnish all Tax deduction and collection account numbers (TAN) held by the assessee

50.

(a) Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XIX-B of the Act

Yes/No

Ifyes- (Refer Schedule TDS/TCS )

(b) Whether the assessee is required to furnish the statement of tax deducted or tax collected?

Yes/No

Ifyes- (Refer Schedule TDS/TCS )

(c) Whether the assessee is liable to pay interest under section 398(3)(a)?

Yes/No

Ifyes- (Refer Schedule TDS/TCS )

51.

(a) Amount debited to the profit and loss account, to the extent disallowable under section 35(b)(i)

Yes/No

Ifyes- (Refer Schedule TDS/TCS )

(b) Any amount disallowed under section 35(b)(i) in any preceding tax year but allowable during the tax year

Yes/No

Ifyes- (Refer Schedule TDS/TCS )

(c) Amount debited to the profit and loss account, to the extent disallowable under section 35(b)(ii)

Yes/No

Ifyes- (Refer Schedule TDS/TCS )

(d) Any amount disallowed under section 35(b)(ii) in any preceding tax year but allowable during the tax year

Yes/No

Ifyes (Refer Schedule – TDS/TCS)

J - Particulars of indirect taxation

52.

Whether the assessee is liable to pay indirect tax like excise duty, goods and service tax, GST, customs duty, etc.?

Yes/No.

(a) If yes, (Refer Schedule - GST)

(b) Furnish break-up of expendi- ture incurred during the year as under (Refer Schedule -

GST)

K - Quantitative Details

53.

(a) Whether the assessee has a trading unit

Yes/No,

ifyes (Refer Schedule – Quantitative Details)

(b) Whether the assessee has a manufacturing concern

Yes/No,

ifyes (Refer Schedule – Quantitative Details)

(i) for raw materials

(ii) for finished products, by-products, and scrap

S. No

Nature of amount or receipt or repayment

Code

(A)

(B)

(C)

(i)

Cash payment

A

(ii)

Cash receipt

B

(iii)

Payment through non-account payee cheque

C

(iv)

Receipt through non-account payee cheque

D

(v)

Transfer of asset

E

(vi)

Transfer of liability

F

(vii)

Conversion of assets

G

(viii)

Conversion of liabilities

H

(ix)

Journal entry [Debit]

I

(x)

Journal entry [Credit]

J

(xi)

Any other mode [Debit]

K

(xii)

Any other mode [Credit]

L

Sl.

Date of

Name of

Permanent

Type of

Old

New

Remarks

No.

change

partner/member

Account

Number

change

Profit-

Sharing

Ratio (%)

Profit-

Sharing

Ratio (%)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Sl. No.

Code

Description

(A)

(B)

(C)

Sl. No.

Nature of Change

Code

Description

(A)

(B)

(C)

(D)

Sl. No.

Particulars

Increase in Profit/ Decrease in Loss

Decrease in

Profit/Increase in Loss

Net effect

Remarks

(A)

(B)

(C)

(D)

(E)

(F)

Sl. No.

Particulars

Increase in Profit/ Decrease in Loss

Decrease in

Profit/Increase in Loss

Net effect

Remarks

(A)

(B)

(C)

(D)

(E)

(F)

Sl. No

Section

Increase in Profit/ Decrease in Loss

Decrease in Profit/ Increase in Loss

Net Effect

Remarks

(A)

(B)

(C)

(D)

(E)

(F)

(i)

277(1)(i)

(ii)

277(1)(ii)

(iii)

277(1)(iii)

(iv)

277(1)(iv)

ICDS

Description

Increase in Profit/Decrease in Loss

(Amount)

Decrease in

Profit / Increase in Loss

(Amount)

Net effect

(Amount)

Remarks

(A)

(B)

(C)

(D)

(E)

(F)

ICDS I

Accounting Policies

ICDS II

Valuation of Inventories [other than the effect of change already reported in 16(b)]

ICDS III

Construction Contracts

ICDS IV

Revenue Recognition

ICDS V

Tangible Fixed Assets

ICDS VI

Changes in Foreign Exchange

Rates

ICDS VII

Governments Grants

ICDS VIII

Securities [other than the effect of change already reported in 16(b)]

ICDS IX

Borrowing Costs

ICDS X

Provisions, Contingent

Liabilities and Contingent Assets

Total

Sl. No

ICDS

Disclosure

(A)

(B)

(C)

(i)

ICDS I-Accounting Policies

(ii)

ICDS II-Valuation of Inventories

(iii)

ICDS III-Construction Contracts

(iv)

ICDS IV-Revenue Recognition

(v)

ICDS V-Tangible Fixed Assets

(vi)

ICDS VII-Governments Grants

(vii)

ICDS IX-Borrowing Costs

(viii)

ICDS X-Provisions, Contingent Liabilities and Contingent Assets

Sl. No.

Section

Profits and gains on presumptive basis

(A)

(B)

(C)

Sl. No.

Section

Description

Amount not credited to profit & loss account

(A)

(B)

(C)

(D)

(i)

2(40)(e)

Deemed dividend

(ii)

2(40)(f)

Payment on buy back of shares

(iii)

26 [other than amount already covered in 16(b)]

Amount chargeable to income-tax

(iv)

38

Deemed Profits and Gains

(v)

48 read with schedule IX

Deemed profit and gains (Tea

Development Account etc)

(vi)

49 read with schedule X

Deemed profit and gains (Site Restoration Fund)

(vii)

92(2)(h)

Advance Forfeiture

(viii)

92(2)(k)

Amount received from business trust

(ix)

278(1)

Interest on compensation or enhanced compensation

(x)

278(2)

Escalation of price or export incentive

(xi)

277(3) read with section 2(49)(w)

Subsidy, grant etc.

(xii)

-

Other item of income, if any

(xiii)

-

Capital receipt, if any

Sl.

No.

Type of Asset

Details of Asset

Name of

Transferor/ Payer

PAN of

transferor/ Payer

Consideration paid

Amount includible as income under section 92(2)(m)

(A)

(B)

(C)

(D)

(E)

(H)

(I)

Sl. No.

Description of capital asset

Date of acquisition

Cost of acquisition

Amount at which the asset is converted into stock-in trade

(A)

(B)

(C)

(D)

(E)

Sl.

No.

Type of Asset

(land/

building/

land and building both)

Address of the

transferred property

Share in the

transferred property

Consideration received or

accrued

Stamp duty value

Whether

provisions of

section 53 or

78 applicable

(sec. 53/sec. 78)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

Sl. No.

Section

Description

Amount disallowable as deduction

(A)

(B)

(C)

(D)

(i)

Amount paid by assessee as employer:

(a)

29(1)(a)

as contribution towards recognised provident fund or an approved superannuation fund

(b)

29(1)(b) read

with section 124

as contribution towards a pension scheme

(c)

29(3)

for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution

(ii)

32(a)

Amount paid to an employee as bonus or commission for services rendered, where such amount was otherwise payable to him as profits or dividend

(iii)

29(2)

Provision made for payment of gratuity to the employees on their retirement or termination for any reason

(iv)

31(1)

Provision for bad and doubtful debt

(v)

31(2)

Amount of bad debt or part ofit

(vi)

32(b)

Interest on capital borrowed for acquisition of asset

(vii)

32(d)

Pro rata amount of discount on a zero-coupon bond

(viii)

32(e)

Amount carried to a special reserve created and maintained by a specified entity

(ix)

32(h)

Marked to market loss or other expected loss

(x)

32(i)

Expenditure bona fide incurred by a company for the purpose of promoting family planning amongst its employees

(xi)

-

Liability of a contingent nature

Sl. No.

Nature of Fund (ESI/PF/Others)

Amount disallowable as deduction

(A)

(B)

(C)

Sl. No.

Description

Amount disallowable as deduction

(A)

(B)

(C)

(i)

Capital expenditure

(ii)

Personal expenditure

(iii)

Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party

(iv)

Expenditure incurred at clubs being -

(a) entrance fees and subscriptions

(b) cost for club services and facilities used

(v)

Expenditure incurred for -

(a) any purpose which is an offence under, or is pro- hibited by, any law in force in or outside India

(b) providing a benefit or perquisite as per section 34(3)(b)

(c) compounding an offence under any law in force in or outside India

(d) settling proceedings initiated in relation to contra- vention under any law notified by the Central Government in this behalf

(e) any other purpose of such nature

(vi)

Expenditure incurred on the activities relating to corporate social responsibility as per section 135 of the Companies Act, 2013 (18 of 2013)

Total

Sl. No.

section

Description

Amount disallowable as deduction

(A)

(B)

(C)

(D)

(i)

35(a)

Tax paid on income, or by employer, or in any other country for which relief is eligible

(ii)

35(b)(iii)

Payment to a provident or other fund established for the benefit of employees of the assessee

(iii)

35(c)

Payment chargeable under the head “Salaries,” payable outside India or to a non-resident

(iv)

35(d)

Amount paid by way of royalty, license fee, etc. which is levied on or which is appropriated, direct or indirectly, from a State government undertaking by the State Government

(v)

35(e)

Expenditure incurred by a firm in the nature of remuneration to a partner

(vi)

35(f)

Expenditure incurred by an association of persons or a body of individuals to a member

Sl. No

Law under which penalty levied

section

Amount of penalty

(A)

(B)

(C)

(D)

Sl. No

Name

Permanent Account Number

Relation with assessee

Nature of transaction

Amount debited to profit & loss account

(A)

(B)

(C)

(D)

(E)

(F)

Sl

No.

Date of

payment

Nature of

payment

Amount

disallowable as deduction

Name of the payee, if

available

Permanent

Account Number of the payee, if

available

Aadhaar

number of the

payee, if PAN

not available

(A)

(B)

(C)

(D)

(E)

(F)

(G)

Sl

No.

Date of

payment

Nature of

payment

Amount

Name of the payee, if

available

Permanent

Account Number of the payee, if

available

Aadhaar

number of the

payee, if PAN

not available

(A)

(B)

(C)

(D)

(E)

(F)

(G)

Sl. No.

Section

Nature of liability

Amount disallowable as deduction

(A)

(B)

(C)

(D)

Sl. No.

Section

Nature of liability

Amount allowable as deduction

(A)

(B)

(C)

(D)

Sl.

No.

Section

Amount

debited to

P&L account

Amount of

deduction

allowable

Deduction allowable in

excess of the amount debited to P&L account (E=D-C)

(A)

(B)

(C)

(D)

(E)

(i)

45(1)(a)(i)

(ii)

45(1)(a)(ii)

(iii)

45(1)(b)

(iv)

45(2)

(v)

45(3)(a)(i)

(vi)

45(3)(a)(ii)

(vii)

45(3)(b)

(viii)

45(3)(c)

(ix)

47(1)(a)

(x)

47(1)(b)

(xi)

46

(xii)

44

(xiii)

51

(xiv)

52(1)[Table: Sl. No. 1]

(xv)

52(1)[Table: Sl. No. 2]

(xvi)

52(1)[Table: Sl. No. 3]

(xvii)

52(1)[Table: Sl. No. 4]

(xviii)

any other relevant section

Sl. No.

section

Amount of deduction allowable

(A)

(B)

(C)

(i)

48 read with Schedule IX

(ii)

49 read with Schedule X

Sl. No.

Nature of income

Amount

Preceding tax year to which it relates to

(A)

(B)

(C)

(D)

Sl.

No.

Nature of

expenditure

Amount of

expenditure

debited to profit & loss account

Preceding tax year to which it relates

Whether complete amount of such

expenditure is

allowable as deduction in this tax year

(Yes/No)

If no, amount of expenditure allowable as deduction in this tax year

(A)

(B)

(C)

(D)

(E)

(F)

Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section)

1

Block of assets

Plant and machinery

2

Rate (%)

15

30

40

45

(i)

(ii)

(iii)

(iv)

3

Written down value on the first day of tax year

4

Additions for a period of 180 days or more in the tax year

5

Consideration or other realization during the tax year out of 3 or 4

6

Amount on which

depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative)

7

Additions for a period of less

than 180 days in the tax year

8

Consideration or other realizations during the year out of 7

9

Amount on which

depreciation at half rate to be allowed (7 – 8) (enter 0, if result is negative)

10

Depreciation on 6 at full rate

11

Depreciation on 9 at half rate

12

Additional depreciation, if any, on 4

13

Additional depreciation, if any, on 7

14

Additional depreciation

relating to immediately preceding tax year on asset put to use for less than 180 days

15

Total depreciation

(10+11+12+13+14)

16

Depreciation disallowed

under section 33(3)(b) (out of column 15)

17

Net aggregate depreciation (15-16)

18

Proportionate aggregate

depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17)

19

Expenditure incurred in connection with transfer of asset/ assets

20

Capital gains/ loss under section 74 (5 + 8 -3 - 4 -7 -19) (enter negative only, if block ceases to exist)

21

Written down value on the last day of tax year (6+ 9 -15) (enter 0, if

result is negative)

Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction under any other section)

1

Block of assets

Land

Building (not including land)

Furniture and

fittings

Intangible assets

Ships

2

Rate (%)

Nil

5

10

40

10

25

20

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

3

Written down value on the first day of tax year

4

Additions for a period of 180 days or more in the tax year

5

Consideration or other realization during the tax year out of 3 or 4

6

Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative)

7

Additions for a period of less than 180 days in the tax year

8

Consideration or other realizations during the year out of 7

9

Amount on which depreciation at half rate to be allowed (7 – 8) (enter 0, if result is negative)

10

Depreciation on 6 at full rate

11

Depreciation on 9 at half rate

12

Total depreciation (10+11)

13

Depreciation disallowed under section 33(3)(b) (out of column 12)

14

Net aggregate depreciation (12-13)

15

Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14)

16

Expenditure incurred in connection with transfer of asset/ assets

17

Capital gains/ loss under section 74 (5 + 8 -3 - 4 -7 - 16) (enter negative only, if block ceases to exist)

18

Written down value on the last day of tax year (6+ 9 -

12) (enter 0, if

result is negative)

Sl.

No.

Tax

year

Nature of loss or

allowance

Amount as

returned*

Losses/

allowances not

allowed under

Section

200/202/203/204

Amount as adjusted by withdrawal of additional

depreciation on account of opting for

taxation under section 202

Amount as

assessed (attach copy of

relevant order)

Remarks

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Section under which deduction is admissible

Amount admissible

(A)

(B)

Sl.

No.

Tax

year

Gross

MAT/AMT credit*

Set-off in earlier

years

Balance brought- forward

MAT/AMT

credit utilized during the tax year

Balance

MAT/AMT credit

carried forward

Remarks

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Sl.

No.

Clause under which primary adjustment

made

Amount

Whether

excess money

is required to be repatriated as per section 170(2)?

(Yes/No)

If yes, whether such excess

money has been repatriated within the prescribed time

(Yes/No)

If no, imputed interest income on such excess money

Expected date of repatriation of money

(A)

(B)

(C)

(D)

(E)

(F)

(G)

Amount of expenditure by way of interest or of similar nature incurred

Earnings before interest, tax, depreciation and amortization (EBITDA) during the tax year

Amount of expenditure by way of interest or of similar nature which exceeds 30% of EBITDA

(A)

(B)

(C)

Tax Year

Amount

(A)

(B)

Tax Year

Amount

(A)

(B)

Sl. No.

Nature of

remittance

Total number of transactions for such remittances

Total amount

of remittances

Amount not

chargeable to tax out

of amount mentioned

in (D)

Amount chargeable

to tax out of amount

mentioned in (D)

(A)

(B)

(C)

(D)

(E)

(F)

Sl.

No.

Typ

e of

Ass et

Detail s of

Asset

Name of

Transferor / Payer

PAN of

transferor / Payer

Relationshi p with

assessee

Nature of

transactio n

Consideratio n paid

Amount not

includibl

e under section 92(2)(m)

Reaso n

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

(J)

Sl.

No .

Nature of

transactio n (Loan/

Deposit/ Specified sum)

Nam

e of

payer

Permanen

t Account Number

of payer

Aadhaar

number

of payer

(if

available )

Amount

taken or

accepte d

Whethe r

accepte d

through modes as per

section

185(1)

(Yes/No)

Whethe r

squared up

during the year

(Yes/No)

Maximum amount

outstandin

g at any time

during the tax year

Code of

the nature of

transactio n

(refer Note 8)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(J)

Sl.

No.

Name of

payer

Permanent

Account

Number of

payer

Aadhaar

number of

payer (if available)

Nature of

transaction

Amount of receipt

Date of receipt

Code of the nature of such

transaction (refer Note 8)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Sl.

No.

Name of

payee

Permanent

Account

Number of payee

Aadhaar

number of

payee (if available)

Nature of transaction

Amount of payment

Date of payment

Code of the

nature of such transaction

(refer Note 8)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Sl.

No.

Nature of repayment

(Loan/Deposit/Specified advance)

Name of

payee

Permanent Account

Number of payee

Aadhaar number

of payee

(if

available)

Amount of

repayment (in ₹)

Maximum amount

outstanding

at any time

during the tax year

Code of the

nature of such

transaction

(refer Note 8)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(I)

Income-tax

Department Reporting

Entity

Identification Number

Type of Form

(98/

165/166/167)

Due date for

furnishing

Whether form

furnished

as on

date of audit

Date of

furnishing if

furnished

Total

number of

transactions reported

Total

number of

transactions not

reported

Total

Amount of

transaction not

reported

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Sl.

No

Type of

transaction

[acquisition/ transfer]

Name of the company which issued unquoted shares

Permanent

Account

Number of

such company

Date of

acquisition/ transfer

Number of shares

acquired/

transferred

Face value

per share

(Amount)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

Book

value per share

(Amount)

Fair market value per

share

(Amount)

Total cost of acquisition/

Total

consideration received

(Amount)

Amount chargeable to income-tax under section 92(2)(m), if any

(applicable in case of acquisition)

(Amount)

Deemed full value of consideration under section 79, if any

(applicable in case of transfer)

(Amount)

Amount

chargeable to

tax under the

head “Capital

Gains”, if any

(applicable in case of

transfer)

(Amount)

(H)

(I)

(J)

(K)

(L)

(M)

Sl.No.

Name of the recipient

PAN of the recipient

Date of payment

Amount paid

(A)

(B)

(C)

(D)

(E)

TA N

Sectio n

Nature of

payment/recei pt

Total

amount of

payme nt or

Total

amount

on which tax was required to be

Total

amount

on which tax was deducted or

Amoun

t of tax

deducte d or

collecte

d out of

Total

amount

on which tax was deducted or

Amoun

t of tax

deducte d or

collecte d on

Amount of tax

deducted or

collected but not

receipt

deducted or

collected out of

amount mentione d in

column (D)

collected at the

rate as per

provisio ns of

Chapter XIX-B

of the Act out of

column (E)

column (F)

collected

at a rate

less than

the rate as per

provisio ns of

Chapter XIX-B

of the Act out of

column

(G)

column (H)

deposited to the

credit of

the

Central

Governme nt out of columns

(F) and (H)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

(J)

TAN

Type of Form

Due date for furnishing

statement

Date of

furnishing

statement

Total

number of transactions reported

*

Total

number of transactions not

reported*

Amount in relation to transactions not reported *

(A)

(B)

(C)

(D)

(E)

(F)

(G)

TAN

Amount of interest payable under section 398(3)(a)

Amount paid out of

column (B)

Date of payment

(A)

(B)

(C)

(D)

Sl. No

Nature of violation

[non-deduction/

Short deduction/

non-payment oftax

deducted on or before the due date specified in

section 263(1)]

Nature of

expenditure

Name

of payee

Permanent Account

Number of payee

Amount

Disallowable amount

[30% of (F)]

(A)

(B)

(C)

(D)

(E)

(F)

(G)

Total

Sl. No.

Nature of

expenditure

Preceding tax year (s) the amount of

which is allowable during the tax year

Amount in the preceding tax

year (s) which

was disallowed and is allowable during the tax year

Amount allowable during the tax year

(A)

(B)

(C)

(D)

(E)

Total

Sl. No

Nature of violation

[non-deduction/ Short deduction/

non-payment oftax

deducted on or before the due date specified in

section 263(1)]

Nature of

expenditure

Name of payee

Permanent Account

Number of payee

Amount

Disallowable amount

[100% of (F)]

(A)

(B)

(C)

(D)

(E)

(F)

(G)

Total

Sl. No.

Nature of

expenditure

Preceding tax year (s) the amount of

which is allowable during the tax year

Amount in the preceding tax

year (s) which

was disallowed and is allowable during the tax year

Amount allowable during the tax year

(A)

(B)

(C)

(D)

(E)

Total

Sl. No.

Type

Registration/Identification Number

(A)

(B)

(C)

Particulars

Amount

(A)

(B)

Expenditure relating to entities registered under GST

Expenditure relating to entities not registered under GST

Expenditure relating to goods or services exempt from GST

Sl.

N

o

Descripti on of

traded good

Unit

Nam e

Opening Stock

Purchases

Sales

Closing stock

Shortage/exces s, if any

Quanti ty

Valu e

Quanti ty

Valu e

Quanti ty

Valu e

Quanti ty

Valu e

Quanti ty

Valu e

(A

)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

(J)

(K)

(L)

(M)

Sl.

No.

Descrip

tion of

princip

al items

Uni t

Na

me

Opening Stock

Purchases

during the tax year

Consumptio

n during the tax year

Sales during

the tax year

Closing stock

Yield of

finish ed

produ cts

Percen

tage of yield

Shortage/exc ess, if any

Quan tity

Val

ue

Quan tity

Val

ue

Quan tity

Val

ue

Quan tity

Val

ue

Quan tity

Val

ue

Quan tity

Val

ue

(A

)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

(J)

(K)

(L)

(M)

(N)

(O)

(P)

(Q)

Sl.

No .

Descrip

tion of

princip

al item

Uni t

Na

me

Opening Stock

Purchases

during the tax year

Quantity

manufacture

d during the tax year

Sales during

the tax year

Closing stock

Shortage/ex

cess, if any

Quan tity

Val

ue

Quan tity

Val

ue

Quan tity

Val

ue

Quan tity

Val

ue

Quan tity

Val

ue

Quan tity

Val

ue

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

(J)

(K)

(L)

(M)

(N)

(O)