Tax Audit Report

31(a) - 269SS - when a person received loan/deposit from other person through mode OTHER THAN account payee cheque/bank draft or ECS banking & amount exceeds INR 20,000/- or any loans/deposits of any previous year that satisfy the same criteria as above are outstanding/unpaid for amount exceeding INR 20,000/- (exceptions - loans/deposits/sum taken by government or banks or PO saving bank or Co-Op banks or government bodies)

31(b) - 269SS - money receivable/due or advance in relation to transfer of immovable property for amt exceeding INR 20k (regardless transfer has taken place or not)

31(ba) - 269ST - If amount* received is more than 2 Lakhs, in mode other than cheque/draft/ECS banking                      

31(bb) - 269ST - amount* received exceeding 2 lakhs through cheque/draft that is NOT account payee cheque/draft 

31(bc) - 269ST -  If amount* paid is more than 2 Lakhs, in mode other than cheque/draft/ECS banking

31(bd) - 269ST -  If amount* paid is more than 2 Lakhs, in mode cheque/draft that is NOT account payee cheque/draft 

*AMOUNT IN RELATION TO

in aggregate from a person in a day OR

single transaction   OR

transactions relating to one event or occasion from a person