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Statutory dues mentioned by auditor in his report

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Querist : Anonymous

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Querist : Anonymous (Querist)
29 January 2015 Hi sir / Madam,
When we are reporting about statutory dues in annexure to auditors report as per Para 4 & 5 of CARO, 2003
Do we need to mention only the amount of default(excluding penalty and interest) of such statutory or do we need to mention the amount including penalty or interest on such default?
Kindly reply as soon as possible.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
29 January 2015 Interest and or penalty payable under the respective laws are covered under the reporting requirements.

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