31 October 2010
a pvt ltd co. has manufactring activity in m.p.(Head Office ) as wellas it started trading activity in chatisgarh (Branch). books are separetaly maintained. In Income tax as per consolidated balance sheet return filed. please let me know that at branch where sales tax number separetely obtained. Tax Audit Report in 3 CB to be submitted whether individually or consolidated figure to be given and also suggest the format of audit report under companies act for trading(Branch) and manufacturing (Head Office ).
31 October 2010
If the company had only one tax auditor, one 3CA and one 3CB is enough for Income tax purposes. For complying Companies Act,1956, then again if the company had only one statutory auditor for one report is enough as per section 227 (2),(3) and 4A (CARO,2003) if applicable is enough.
For the format of audit report pl refer any Company's act book or published accounts of any company. For example you may see https://www.moneycontrol.com/stocks/company_info/auditorsreport.php?sc_did=RP24