FORM 3CB

[See rule 6 G(1)(b)]

Audit report under section 44AB of the Income-tax Act, 1961 in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G

  have examined the balance sheet as on 31st March   , and the for the period beginning

to ending on attached herewith, of

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* Select ANDAMAN AND NICOBAR ISLANDS ANDHRA PRADESH ARUNACHAL PRADESH ASSAM BIHAR CHANDIGARH DADRA & NAGAR HAVELI DAMAN & DIU DELHI GOA GUJARAT HARYANA HIMACHAL PRADESH JAMMU & KASHMIR KARNATAKA KERALA LAKSHADWEEP MADHYA PRADESH MAHARASHTRA MANIPUR MEGHALAYA MIZORAM NAGALAND ORISSA PONDICHERRY PUNJAB RAJASTHAN SIKKIM TAMILNADU TRIPURA UTTAR PRADESH WEST BENGAL CHHATISGARH UTTARANCHAL JHARKHAND TELANGANA State outside India	*	*

certify that the balance sheet and the are in agreement with the books of account maintained at

and branches.

report the following observations/comments/discrepancies/inconsistencies; if any:

         

have obtained all the information and explanations which, to the best of  knowledge and belief, were necessary
                           for the purposes of the audit.

opinion, proper books of account have been kept by the head office and branches of the assessee so far as appears from

examination of the books.

opinion and to the best of information and according to the explanations given to the said
                          accounts, read with notes thereon,if any, give a true and fair view:-

; and

of the assessee for the year ended on that date.

opinion and to the best of information and according to the explanations given to , the particulars
             given in the said Form No. 3CD are true and correct. subject to following observations/qualifications, if any:

FORM NO. 3CD

[See rule 6 G(2)]

Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961

PART A

(a) If firm or Association of Persons, indicate names of partners/members and their profit sharing ratios.
In case of AOP, whether shares of members are indeterminate or unknown ?	Select YES NO

(b) If there is any change in the partners or members or in their profit sharing ratio since the last date          of the preceding year, the particulars of such change.

Select YES NO

(a) Nature of business or profession (if more than one business or profession is carried on during the previous year, nature of every         business or profession).

(b) If there is any change in the nature of business or profession, the particulars of such change.

Select YES NO

(a) Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed.

Select YES NO

        (b)

List of books of account maintained and the address at which the books of accounts are kept.(In case books of account are maintained in a computer system, mention the books of account generated by such computer system. If the books of accounts are not kept at onelocation, please furnish the addresses of locations along with the details of books of accounts maintained at each location.)

(c) List of books of account and nature of relevant documents examined.

Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the amount and the relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule or any other relevant section.)

Select YES NO

  (a) Method of accounting employed in the previous year.                                                                             Select Cash system Mercantile system

(b) Whether there had been any change in the method of accounting employed vis-a-vis the method               employed in the immediately preceding previous year.

Select YES NO

(c) If answer to (b) above is in the affirmative, give details of such change , and the effect thereof on               the profit or loss.

(d) Details of deviation, if any, in the method of accounting employed in the previous year from the               accounting standards prescribed under section 145 and the effect thereof on the profit or loss.

Select YES NO

(a) Method of valuation of closing stock employed in the previous year

(b) In case of deviation from the method of valuation prescribed under section 145A, and the                   effect thereof on the profit or loss, please furnish:

Select YES NO

Give the following particulars of the capital asset converted into stock-in-trade

Amounts not credited to the profit and loss account, being, -

(a) The items falling within in the scope of section 28;

(b) The proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, where                such credits, drawbacks or refund are admitted as due by the authorities concerned;

(c) Escalation claims accepted during the previous year;

(d) any other item of income;

(e) Capital receipt, if any.

Where any land or building or both is transferred during the previous year for a consideration less than value adopted or assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please furnish:

Particulars of depreciation allowable as per the Income Tax Act,1961 in respect of each asset or block of assets, as the case may be, in the following form:-

Amounts admissible under sections:

Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend. [Section 36(1)(ii)]

Details of contributions received from employees for various funds as referred to in section 36(1)(va):

Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital, personal, advertisement expenditure etc

Capital expenditure

Personal expenditure

Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party

Expenditure incurred at clubs being entrance fees and subscriptions

Expenditure incurred at clubs being cost for club services and facilities used.

Expenditure by way of penalty or fine for violation of any law for the time being force

Expenditure by way of any other penalty or fine not covered above

Expenditure incurred for any purpose which is an offence or which is prohibited by law

(b) Amounts inadmissible under section 40(a):-

(i) as payment to non-resident referred to in sub-clause (i)

(A) Details of payment on which tax is not deducted:

(B) Details of payment on which tax has been deducted but has not been paid during the previous year or in the subsequent year before the expiry of time

prescribed under section200(1)

(ii) as payment referred to in sub-clause (ia)

(A) Details of payment on which tax is not deducted:

(B) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub- section (1) of section 139.

(iii) fringe benefit tax under sub-clause (ic)
(iv) wealth tax under sub-clause (iia)
(v) royalty, license fee, service fee etc. under sub-clause (iib)

(vi) salary payable outside India/to a non resident without TDS etc. under sub-clause (iii)

(vii) payment to PF /other fund etc. under sub-clause (iv)
(viii) tax paid by employer for perquisites under sub-clause (v)

(c) Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration inadmissible under section 40(b)/40(ba) and computation thereof;

(d) Disallowance/deemed income under section 40A(3):

(A)    On the basis of the examination of books of account and other relevant documents/evidence, whether            the expenditure covered under section 40A(3) read with rule 6DD were made by account payee cheque            drawn on a bank or account payee bank draft. If not, please furnish the details:

Select YES NO

(B)    On the basis of the examination of books of account and other relevant documents/evidence, whether            the payment referred to in section 40A(3A) read with rule 6DD were made by account payee cheque            drawn on a bank or account payee bank draft If not, please furnish the details of amount deemed to be            the profits and gains of business or profession under section 40A(3A);

Select YES NO

(e) Provision for payment of gratuity not allowable under section 40A(7);
(f) Any sum paid by the assessee as an employer not allowable under section 40A(9);

(g) Particulars of any liability of a contingent nature;

(h) Amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to income which does not form part of the total income;

(i) Amount inadmissible under the proviso to section 36(1)(iii).

Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006.

Particulars of any payment made to persons specified under section 40A(2)(b).

Amounts deemed to be profits and gains under section 32AC or 33AB or 33ABA or 33AC.

Any amount of profit chargeable to tax under section 41 and computation thereof.

In respect of any sum referred to in clause (a),(b),(c),(d),(e) or (f) of section 43B, the liability for which:-

pre-existed on the first day of the previous year but was not allowed in the assessment of any preceeding previous year and was

paid during the previous year;

not paid during the previous year;

was incurred in the previous year and was

paid on or before the due date for furnishing the return of income of the previous year under section 139(1);

not paid on or before the aforesaid date.

(State whether sales tax, customs duty, excise duty or any other indirect tax, levy, cess, impost, etc., is passed through                 the profit and loss account.)

Select YES NO

Amount of Central Value Added Tax credits availed of or utilised during the previous year and its treatment in the profit and loss account and treatment of outstanding Central Value Added Tax credits in the accounts.

Select YES NO

Particulars of income or expenditure of prior period credited or debited to the profit and loss account.

Whether during the previous year the assessee has received any property, being share of a company not being a company in which the public are substantially interested, without consideration or for inadequate consideration as referred to in section 56(2)(viia),	Select YES NO NA
if yes, please furnish the details of the same

Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair market value of the shares as referred to in section 56(2)(viib)	Select YES NO NA
if yes, please furnish the details of the same

Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) repaid, otherwise than through an account payee cheque. [Section 69D]

Select YES NO

Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year :-

(These particulars need not be given in case of a Government Company, a banking company or a corporation established by a Central,State or Provincial Act.)

Particulars of each repayment of loan or deposit in an amount exceeding the limit specified in section 269T made during the previous year :-

Whether the taking or accepting loan or deposit, or repayment of the same were made by account payee cheque drawn on a bank or account payee bank draft based on the examination of books of account and other relevant documents.

Select YES NO NA

(The particulars (i) to (iv) at (b) and comment at (c) above need not be given in the case of a repayment of any loan or deposit taken or accepted from Government, Government company, banking company or a corporation established by a Central, State or Provincial Act)

Details of brought forward loss or depreciation allowance, in the following manner, to the extent available

Whether a change in share holding of the company has taken place in the previous year due to which the losses incurred prior to the previous year cannot be allowed to be carried forward in terms of section 79.

Select YES NO NA

Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year.

Select YES NO

If yes, please furnish the details of the same.

Whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the previous year

Select YES NO

If yes, please furnish details of the same.

In case of a company, please state that whether the company is deemed to be carrying on a speculation business as referred in explanation to section 73.

Select YES NO NA

If yes, please furnish the details of speculation loss if any incurred during the previous year.

Section-wise details of deductions, if any admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA).

Select YES NO

Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII-BB, if yes please furnish:

Select YES NO

Whether the assessee has furnished the statement of tax deducted or tax collected within the prescribed time	Select YES NO
If not, please furnish the details:

Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7).	Select YES NO
If yes, please furnish:

In the case of a trading concern, give quantitative details of prinicipal items of goods traded;

In the case of manufacturing concern,give quantitative details of the prinicipal items of raw materials, finished products and by-products.

Finished products :

By-products

In the case of Domestic Company,details of tax on distributed profits under section 115-O in the following forms :-

Whether any cost audit was carried out ?	Select YES NO NA
If yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the cost auditor.

Whether any audit was conducted under the Central Excise Act, 1944 ?	Select YES NO NA
If yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the auditor.

Whether any audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable services as may be reported/identified by the auditor. ?	Select YES NO NA
If yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the auditor.

Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:

(The details required to be furnished for principal items of goods traded or manufactured or services rendered)

Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than Income-tax Act, 1961 and Wealth tax Act, 1957 alongwith details of relevant proceedings.