3CD Part A(1-8)

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

1 Name of the Assessee *
2 Address of the Assessee *
3 Permanent Account Number (PAN) *
4 Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, customs duty,etc. if yes, please furnish the registration number or any other identification number allotted for the same*
S:NO Type Registration /Identification Number
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5 Status *
6 Previous year from*   to  
7 Assessment year *
8 Indicate the relevant clause of section 44AB under which the audit has been conducted *
S.No. Relevant clause of section 44AB under which the audit has been conducted
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PART B



9
  (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 ?        


S.No. Name Profit Sharing Ratio (%)
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  (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.
          


S.No. Date of change Name of Partner/Member Type of change Old profit sharing ratio New profit Sharing Ratio Remarks
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10
  (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).


S.No. Sector Sub Sector Code
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  (b) If there is any change in the nature of business or profession, the particulars of such change.                   


S.No. Business* Sector Sub Sector Code
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11
  (a) Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed.               


S.No. Books prescribed
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        (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.)  

                                Same as 11(a) above
S.No. Books maintained Address Line 1 Address Line 2 City or Town or District State PinCode
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   (c) List of books of account and nature of relevant documents examined. 

                               Same as 11(b) above
S.No. Books examined
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12
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, 44ADA, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB,
Chapter XII-G, First Schedule or any other relevant section.)
     


S.No. Section Amount
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13

  (a) Method of accounting employed in the previous year.                                                                            


         (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.
     

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


S.No. Particulars Increase in profit Decrease in profit
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        (d) Whether any adjustment is required to be made to the profits or loss for complying with the
               provisions of income computation and disclosure standards notified under section 145(2).
        


         (e) If answer to (d) above is in the affirmative, give details of such adjustments:


S.No. ICDS Increase in profit (Rs.) Decrease in profit (Rs.) Net effect (Rs.)
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         (f) Disclosure as per ICDS:


S.No. ICDS Disclosure
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14
  (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:
            


S.No. Particulars Increase in profit Decrease in profit
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15
Give the following particulars of the capital asset converted into stock-in-trade


S.No. (a) Description of capital asset (b) Date of acquisition (c) Cost of acquisition (d) Amount at which the asset is converted into stock-in trade
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16
  Amounts not credited to the profit and loss account, being, -

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


S.No. Description Amount
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        (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;


S.No. Description Amount
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         (c) Escalation claims accepted during the previous year;


S.No. Description Amount
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         (d) any other item of income;


S.No. Description Amount
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         (e) Capital receipt, if any.


S.No. Description Amount
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17
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:


S.No. Details of property Address of Property Consideration received or accrued Value adopted or assessed or assessable
Address Line 1 Address Line 2 City or Town or District State Pincode
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18
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:-


Sl.No. Description of the Block of Assets/Class of Assets* Rate of Depreciation* Opening WDV / Actual(A) Additions Details Deductions (C) Depreciation Allowable (D)
Written Down Value at the end of the year (A+B-C-D)*
Details Purchase Value (1) Adjustments on Account of Total Value of Purchases (B) (1+2+3+4)
CENTVAT (2) Change in Rate of Exchange (3) Subsidy/Grant (4)
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19
Amounts admissible under sections:


S.No. Section Amount debited to profit and loss account Amounts admissible as per the provisions of the Income-tax Act, 1961 and also fulfils the conditions, if any specified under the relevant 14provisions of Income-tax Act, 1961 or Income-tax Rules,1962 or any other guidelines, circular, etc., issued in this behalf.
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20  (a) 
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)]


S.No. Description Amount
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      (b) 
Details of contributions received from employees for various funds as referred to in section 36(1)(va):

S.No. Nature of fund Sum received from employees Due date for payment The actual amount paid The actual date of payment to the concerned authorities
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PART B



21 (a)
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

S.No. Particulars Amount
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     Personal expenditure

S.No. Particulars Amount
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     Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party

S.No. Particulars Amount
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     Expenditure incurred at clubs being entrance fees and subscriptions

S.No. Particulars Amount
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     Expenditure incurred at clubs being cost for club services and facilities used.

S.No. Particulars Amount
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     Expenditure by way of penalty or fine for violation of any law for the time being force

S.No. Particulars Amount
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     Expenditure by way of any other penalty or fine not covered above

S.No. Particulars Amount
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     Expenditure incurred for any purpose which is an offence or which is prohibited by law

S.No. Particulars Amount
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(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:

S.No. Date of payment Amount of payment Nature of payment Name of the payee PAN of the Payee, if available Address Line 1 Address Line 2 City or Town or District Pincode
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        (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)

S.No. Date of payment Amount of payment Nature of payment Name of the payee PAN of the Payee, if available Address Line 1 Address Line 2 City or Town or District Pincode Amount of tax deducted
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     (ii) as payment referred to in sub-clause (ia)

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

S.No. Date of payment Amount of payment Nature of payment Name of the payee PAN of the payee, if available Address Line 1 Address Line 2 City or Town or District Pincode
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           (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.

S.No. Date of payment Amount of payment Nature of payment Name of the payer PAN of the Payer, if available Address Line 1 Address Line 2 City or Town or District Pincode Amount of tax deducted Amount out of (VI) deposited, if any
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     (iii) as payment referred to in sub-clause (ib)

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

S.No. Date of payment Amount of payment Nature of payment Name of the payee PAN of the payee, if available Address Line 1 Address Line 2 City or Town or District Pincode
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           (B) Details of payment on which levy has been deducted but has not been paid on or before the due date specified in sub- section (1) of section 139.

S.No. Date of payment Amount of payment Nature of payment Name of the payer PAN of the Payer, if available Address Line 1 Address Line 2 City or Town or District Pincode Amount of levy deducted Amount out of (VI) deposited, if any
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     (iv) fringe benefit tax under sub-clause (ic)             
     (v) wealth tax under sub-clause (iia)            
     (vi) royalty, license fee, service fee etc. under sub-clause (iib)            

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

S.No. Date of payment Amount of payment Name of the payee PAN of the Payee, if available Address Line 1 Address Line 2 City or Town or District Pincode
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     (viii) payment to PF /other fund etc. under sub-clause (iv)           
     (ix) 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;

S.No. Particulars Section Amount debited to P/L A/C Amount admissible Amount inadmissible Remarks
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(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:
          

S.No. Date Of Payment Nature Of Payment Amount Name of the payee Permanent Account Number of the payee, if available
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    (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);
          
S.No. Date Of Payment Nature Of Payment Amount Name of the payee Permanent Account Number of the payee, if available
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(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;

S.No. Nature Of Liability Amount
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(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;

S.No. Particulars Amount
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(i) Amount inadmissible under the proviso to section 36(1)(iii).                 

22
Amount of interest inadmissible under section 23 of the Micro,
Small and Medium Enterprises Development Act, 2006.
      

23   
Particulars of any payment made to persons specified under section 40A(2)(b).

S.No. Name of Related Person PAN of Related Person Relation Nature of trasaction Payment Made(Amount)
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24   
Amounts deemed to be profits and gains under section 32AC or 33AB or 33ABA or 33AC.

S.No. Section Description Amount
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25   
Any amount of profit chargeable to tax under section 41 and computation thereof.

S.No. Name of person Amount of income Section Description of Transaction Computation if any
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26    (i)
In respect of any sum referred to in clause (a),(b),(c),(d),(e),(f) or (g) of section 43B, the liability for which:-

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

               (a)
paid during the previous year;

S.No. Section Nature of liability Amount
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               (b)
not paid during the previous year;

S.No. Section Nature of liability Amount
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            (B)
was incurred in the previous year and was


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

S.No. Section Nature of liability Amount
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               (b)
not paid on or before the aforesaid date.


S.No. Section Nature of liability Amount
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             (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.)
      



27    (a)
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.
         


CENVAT Amount Treatment in Profit & Loss/Accounts
Opening Balance
CENVAT Availed
CENVAT Utilized
Closing /outstanding Balance



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

S.No. Type Particulars Amount Prior period to which itrelates(Year in yyyy-yyformat)
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28   
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),
    
if yes, please furnish the details of the same

S.No. Name of the person from which shares received PAN of the person, if available Name of the company whose shares are received CIN of the company No. of Shares Received Amount of consideration paid Fair Market value of the shares
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29   
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)
    
if yes, please furnish the details of the same

S.No. Name of the person from whom consideration received for issue of shares PAN of the person, if available No. of Shares issued Amount of consideration received Fair Market value of the shares
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30   
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]
        

S.No. Name of the person from whom amount borrowed or repaid on hundi PAN of the person, if available Address Line 1 Address Line 2 City or Town or District State Pincode Amount borrowed Date of Borrowing Amount due including interest Amount repaid Date of Repayment
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31 (a)
Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year :-

S.No. Name of the lender or depositor Address of the lender or depositor Permanent Account Number (if available with the assessee) of the lender or depositor Amount of loan or deposit taken or accepted Whether the loan/deposit was squared up during the Pervious Year Maximum amount outstanding in the account at any time during the Previous Year Whether the loan or deposit was taken or accepted by cheque or bank draft or use of electronic clearing system through a bank account. in case the loan or deposit was taken or accepted by cheque or bank draft, whether the same was taken or accepted by an account payee cheque or an account payee bank draft.
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      (b) 
Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year:-

S.No. Name of the person from whom specified sum is received Address of the person from whom specified sum is received Permanent Account Number (if available with the assessee) of the person from whom specified sum is received Amount of specified sum taken or accepted Whether the specified sum was taken or accepted by cheque or bank draft or use of electronic clearing system through a bank account In case the specified sum was taken or accepted by cheque or bank draft, whether the same was taken or accepted by an account payee cheque or an account payee bank draft.
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(Particulars at (a) and (b) need not be given in the case of a Government company, a banking company or a corporation established by a Central, State or Provincial Act.)

      (c) 
Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T made during the previous year:—

S.No. Name of the payee Address of the payee Permanent Account Number (if available with the assessee) of the payee Amount of the repayment Maximum amount outstanding in the account at any time during the previous year Whether the repayment was made by cheque or bank draft or use of electronic clearing system through a bank account. In case the repayment was made by cheque or bank draft, whether the same was taken or accepted by an account payee cheque or an account payee bank draft.
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      (d) 
Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year:—

S.No. Name of the payer Address of the payer Permanent Account Number (if available with the assessee)of the payer Amount of loan or deposit or any specified advance received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year
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      (e) 
Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received by a cheque or bank draft which is not an account payee cheque or account payee bank draft during the previous year:—

S.No. Name of the payer Address of the payer Permanent Account Number (if available with the assessee)of the payer Amount of loan or deposit or any specified advance received by a cheque or a bank draft which is not an account payee cheque or account payee bank draft during the previous year
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(Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or deposit or specified advance taken or accepted from Government, Government company, banking company or a corporation established by a Central, State or Provincial Act)

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

S.No. Assessment Year Nature of loss/allowance Amount as returned Amount as assessed (give reference to relevant order) Remarks
Amount Order U/S & Date
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      (b)
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.
     


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

                   If yes, please furnish the details of the same.


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

                   If yes, please furnish details of the same.


      (e)
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.
            

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


33   
Section-wise details of deductions, if any admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA).                      

S.No. Section under which deduction is claimed Amounts admissible as per the provision of the Income-tax Act, 1961 and fulfils the conditions, if any, specified under the relevant provisions of Income-tax Act, 1961 or Income-tax Rules,1962 or any other guidelines, circular, etc, issued in this behalf.
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34   (a)
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:
                              

S.No. Tax deduction and collection Account Number (TAN) Section Nature of payment Total amount of payment or receipt of the nature specified in column (3) Total amount on which tax was required to be deducted or collected out of (4) Total amount on which tax was deducted or collected at specified rate out of (5) Amount of tax deducted or collected out of (6) Total amount on which tax was deducted or collected at less than specified rate out of (7) Amount of tax deducted or collected on (8) Amount of tax deducted or collected not deposited to the credit of the Central Government out of (6) and (8)
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      (b)
Whether the assessee has furnished the statement of tax deducted or tax collected within the prescribed time             
If not, please furnish the details:

S.No. Tax deduction and collection Account Number (TAN) Type of Form Due date for furnishing Date of furnishing, if furnished Whether the statement of tax deducted or collected contains information about all transactions which are required to be reported
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      (c)
Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7).                                             
If yes, please furnish:

S.No. Tax deduction and collection Account Number (TAN) Amount of interest under section 201(1A)/206C(7) is payable Amount paid out of column (2) along with date of payment.
Amount Date of payment
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35  (a)
In the case of a trading concern, give quantitative details of prinicipal items of goods traded;

S.No. Item Name Unit Name Opening stock Purchases during the pervious year Sales during the pervious year Closing stock Shortage/excess, if any
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      (b)
In the case of manufacturing concern,give quantitative details of the prinicipal items of raw materials, finished products and by-products.

            (A)
Raw materials:


S.No. Item Name Unit Opening stock Purchases during the pervious year Consumption during the pervious year Sales during the pervious year Closing stock Yield of finished products Percentage of yield Shortage/excess, if any
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         (B)
Finished products :


S.No. Item Name Unit Name Opening stock Purchases during the pervious year Quantity manufactured during the pervious year Sales during the pervious year Closing stock Shortage/excess, if any
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         (C)
By-products


S.No. Item Name Unit Name Opening stock Purchases during the pervious year Consumption during the pervious year Sales during the pervious year Closing stock Shortage/excess, if any
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36
In the case of Domestic Company,details of tax on distributed profits under section 115-O in the following forms :-


S.No. (a) Total amount of distributed profits (b) Amount of reduction as referred to in section 115-O(1A)(i) (c) Amount of reduction as referred to in section 115-O(1A)(ii) (d) Total tax paid thereon (e)Date of Payment with Amounts
Amount Dates of payment
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37
Whether any cost audit was carried out ?                      
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.                      


38
Whether any audit was conducted under the Central Excise Act, 1944 ?                      
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.                      


39
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. ?                      
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.                      


40
Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:

Serial Number Particulars Previous Year Preceding previous Year
(a) Total turnover of the assessee
(b) Gross profit / Turnover (%) (%)
(c) Net profit / Turnover (%) (%)
(d) Stock-in-Trade / Turnover (%) (%)
(e) Material consumed / Finished goods produced (%) (%)

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


41   
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.

S.No Financial year to which demand/refund relates to Name of other Tax law Type (Demand raised/Refund received) Date of demand raised/refund received Amount Remarks
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Name
Membership Number
FRN (Firm Registration Number)
Address
Place
Date

Annexure

Sl No.Date of PurchaseDate put to UsePurchase ValueCENVATChange in Rate of ExchangeSubsidy/GrantTotal Value of Purchases
Sl No.Date of SaleAmount