19 September 2010
Pls tell a firm upon whom PF is applicable as the number of employee working is 35 but is not registered under PF act and not depositing any providend fund and any ESI.
Pls tell what should we mention in the tax audit report for that.
19 September 2010
If the assessee is not registered under those statutes, the tax auditor is not bound to report in clause 16(b) and 21 of form 3CD. In form 3CB, the auditor can report the violation,if he/she so wish,but that to is not mandatory.