Caro clause 4(ix)(a) & 4 (ix)(b)

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PRADEEP KUMAR VATS (Querist)
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23 June 2014 Dear all

clause 4(ix)(a) says if any stauttory dues pending for more than 6 months as at the end of the financial year then we have to report it; &
4(ix)(b) says when statutory dues is pending due to dispute then amount & forum where dispute is pending should be show.

I have read one more thing their that reporting under this clause is required irrespective of the fact that any arrear is pending at the balancesheet date or not.

so my question is , Wheather any dues which has been paid after 6 months should be shown in audit report or not.

Regards
Pradeep Kumar

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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23 June 2014 The reporting requirement is restricted to the extent of outstanding dues in arrears as on the last day of the financial year for a period exceeding six months. In other words, if the payment is belated by more than six months and there is no balance outstanding as on the balance sheet date, reporting is not required in clause 4(ixa).

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PRADEEP KUMAR VATS

PRADEEP KUMAR VATS (Querist)
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24 June 2014 Dear B chackrapani warrier

I have one more doubt,

Let say as on 31st march 2014, we have dues pending of TDS for the month of SEP,13 TO MARCH,14.

& u know usually audit finalise thereafter , Let say in the month of august,14

so the question is
Wheather we should present the dues of september,13 or the for the entire period i.e.,sep,13 to March,14.

Regards
Pradeep Kumar

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