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{"sheet":"CoverPage","index":0,"n_rows":23,"n_cols":7,"rows_kept":23,"cut":false,"hidden":false,"merged":[[2,0,2,6],[10,0,11,6],[6,0,6,6],[20,0,20,6],[15,0,15,6],[16,0,16,6],[17,0,17,6],[18,0,18,6],[14,0,14,6]]}
[null,null,null,null,null,null,"Version 1.4"]
[]
["CORPORATE AUDIT COMPLIANCE TOOL"]
[]
[]
["Brief Information about the Compliance Tool:"]
["Corporate Audit Compliance Tools is a versatile Tool designed to streamline and assesse the applicability of various compliances to the Corporate Client from Auditor's Point of View. This tool provides valuable insights to avoid confusion for applicability’s and provides for robust documentation. This tool has been meticulously crafted keeping user-friendliness in mind, along with self explanatory interface and ensuring that individuals of all backgrounds and expertise levels can navigate it effortlessly. "]
[]
["Guidelines for Usage:"]
["1. Fill the blank cells in the \"Data Entry\" Sheet."]
["2. For the remainder of sheets, choose the appropriate option from the drop down list and fill in the checklist."]
[]
[]
[]
["Regards,"]
["By CA Abhishek S. Dhamne"]
["(B. Com, FCA, DISA, Registered Valuer (SFA)"]
["Mobile : +91 9890 541 551"]
["Email : abhishekdhamne@ssdca.in"]
[]
["Disclaimer: This checklist is developed by S. S. Dhamne & Co., Chartered Accountants, Pune as a tool for efficient documentation during Corporate Audits. We have strived to ensure accuracy of this documentation tool. Although it will not hold any responsibility for any missing information or inadvertent errors. We endeavour to update the tool with additional Checklists in future versions. For any suggestions, queries and feedback kindly email on abhishekdhamne@ssdca.in"]
[]
["Date of Publishement: August 01, 2024"]

{"sheet":"Data Entry","index":1,"n_rows":38,"n_cols":5,"rows_kept":38,"cut":false,"hidden":false,"merged":[[10,0,10,1],[6,0,6,1],[7,0,7,1],[3,0,3,1],[8,0,8,1],[4,0,4,1],[5,0,5,1],[9,0,9,1]]}
[]
["Corporate Audit Compliance Summary"]
[]
["Particulars",null,"Details"]
["Auditor's Firm Name:",null,"ABC & Co., Chartered Accountant"]
["Name of the Client Company:",null,"PQR Private limited"]
["Address of the Company:",null,"Finder'sPath, Success Colony, Pune"]
["Company Identification Number:",null,"U99999MH1917PTC123456"]
["Type of Company:",null,"Select"]
["Financial Year Ended :",null,"2024-03-31"]
["Type of Asseesee (For Tax Audit):",null,"Select"]
[]
["Primary Statistical Information:"]
[null,null,null,null,"(Amount in Rs.)"]
["Sl No.","Particulars",{"$f":"C10","v":"2024-03-31"},{"$f":"C15-(IF(OR(MOD(YEAR(C10),400)=0,AND(MOD(YEAR(C10),4)=0,MOD(YEAR(C10),100)<>0)),\"366\", \"365\"))","v":"2023-03-31"},{"$f":"D15-(IF(OR(MOD(YEAR(D15),400)=0,AND(MOD(YEAR(D15),4)=0,MOD(YEAR(D15),100)<>0)),\"366\", \"365\"))","v":"2022-03-31"}]
[1,"Turnover of the Company during the year"]
[{"$f":"A16+1","v":2},"Paid up share capital of the Company"]
[{"$f":"A17+1","v":3},"Net Profit After Tax of the Company"]
[4,"Net Profit Before Tax of the Company"]
[{"$f":"A19+1","v":5},"Net Worth of the Company as on Year ending"]
[6,"Whether during the FY Outstanding Deposits exceeded Rs. 25 Crores","Select","Select","Select"]
[7,"Reserves of the company as on balance sheet date"]
[8,"Whether during the FY Outstanding Loans or Borrowings exceeded Rs. 100 Crores","Select","Select","Select"]
[9,"Whether the company is classified as Micro or Small as per Micro, Small & Medium Development Act,2006","Select","Select","Select"]
[10,"Whether the company is Exempt from applicability of Cost Audit as per Rule 3.","Select","Select","Select"]
[11,"Outstanding Loans, Borrowings and Deposits on the last date of the Financial Year"]
[]
["Input Prepared By:_________"]
["Date:________"]
["Initials: ___________________"]
[]
["Reviewed By:___________"]
["Date:_______"]
["Initials: ___________________"]
[]
["Partner Incharge: ________________"]
["Date:_______"]
["Initials: ___________________"]

{"sheet":"Result Summary","index":2,"n_rows":58,"n_cols":4,"rows_kept":58,"cut":false,"hidden":false,"merged":[[13,1,13,2],[14,1,14,2],[35,1,35,2],[15,1,15,2],[16,1,16,2],[34,1,34,2],[32,0,32,3],[5,0,5,3],[1,0,1,3],[9,1,9,2],[12,1,12,2],[10,1,10,2],[7,0,7,3],[11,1,11,2],[44,1,44,2],[39,1,39,2],[17,1,17,2],[18,1,18,2],[37,1,37,2],[38,1,38,2],[36,1,36,2],[41,0,41,3],[43,1,43,2]]}
[]
[{"$f":"'Cash Flow'!A2:D2","v":"ABC & Co., Chartered Accountant"}]
[]
["Client's Name:",null,{"$f":"'Data Entry'!C6","v":"PQR Private limited"}]
["Year Ended:",null,{"$f":"'Data Entry'!C10","v":"2024-03-31"}]
[]
[]
["Corporate Audit Compliance Summary"]
[]
["Sl ","Particular",null,"Applicability"]
[{"$f":"1","v":1},"Companies (Auditor's Report) Order, 2020",null,{"$f":"CARO!E6","v":"-"}]
[{"$f":"A11+1","v":2},"Cash Flow Statement",null,{"$f":"'Cash Flow'!D7","v":"-"}]
[{"$f":"A12+1","v":3},"Small Medium Company",null,{"$f":"SMC!D6","v":"-"}]
[{"$f":"A13+1","v":4},"Internal Audit",null,{"$f":"'Internal Audit'!E7","v":"-"}]
[5,"Applicability Cost Audit",null,{"$f":"'Cost Record and Audits'!E9","v":"-"}]
[6,"Maintenance of Cost Records",null,{"$f":"'Cost Record and Audits'!E6","v":"-"}]
[7,"Secretarial Audit",null,{"$f":"'Secreterial Audit'!D7","v":"-"}]
[{"$f":"A17+1","v":8},"Review for Ind AS ",null,{"$f":"'Ind AS'!D5","v":"-"}]
[{"$f":"A18+1","v":9},"Internal Financial Controls",null,{"$f":"IFC!D6","v":"-"}]
[]
[{"$f":"A48","v":"Input Prepared By:_________"}]
[{"$f":"A49","v":"Date:________"}]
[{"$f":"A50","v":"Initials: ___________________"}]
[]
[{"$f":"A52","v":"Reviewed By:___________"}]
[{"$f":"A53","v":"Date:_______"}]
[{"$f":"A54","v":"Initials: ___________________"}]
[]
[{"$f":"A56","v":"Partner Incharge: ________________"}]
[{"$f":"A57","v":"Date:_______"}]
[{"$f":"A58","v":"Initials: ___________________"}]
[]
["Corporate Law Compliance Summary"]
[]
["Sl ","Particular",null,"Applicability"]
[1,"Corporate Social Responsibility",null,{"$f":"CSR!D7","v":"-"}]
[{"$f":"A36+1","v":2},"XBRL Filing",null,{"$f":"XBRL!D6","v":"-"}]
[{"$f":"A37+1","v":3},"NFRA Compliance",null,{"$f":"NFRA!E6","v":"-"}]
[4,"Appointment of Independent Director",null,{"$f":"Director!E7","v":"-"}]
[5,"Appointment of Woman Director",null,{"$f":"Director!E10","v":"-"}]
[]
["Income Tax Audit Compliance Summary"]
[]
["Sl ","Particular",null,"Applicability"]
[1,"Tax Audit ",null,{"$f":"'Tax Audit'!D6","v":"-"}]
[]
[]
[{"$f":"'Data Entry'!A28","v":"Input Prepared By:_________"}]
[{"$f":"'Data Entry'!A29","v":"Date:________"}]
[{"$f":"'Data Entry'!A30","v":"Initials: ___________________"}]
[]
[{"$f":"'Data Entry'!A32","v":"Reviewed By:___________"}]
[{"$f":"'Data Entry'!A33","v":"Date:_______"}]
[{"$f":"'Data Entry'!A34","v":"Initials: ___________________"}]
[]
[{"$f":"'Data Entry'!A36","v":"Partner Incharge: ________________"}]
[{"$f":"'Data Entry'!A37","v":"Date:_______"}]
[{"$f":"'Data Entry'!A38","v":"Initials: ___________________"}]

{"sheet":"CARO","index":3,"n_rows":33,"n_cols":5,"rows_kept":33,"cut":false,"hidden":false,"merged":[[1,0,1,4],[3,0,3,4],[5,4,6,4],[8,1,8,3],[4,9,7,9],[29,0,29,4],[27,1,27,4],[18,1,18,4],[14,1,14,2],[23,1,23,3],[24,1,24,3],[14,0,17,0],[14,4,17,4],[21,1,21,3],[25,1,25,3],[26,1,26,3],[9,1,9,3],[10,1,10,3],[11,1,11,3],[12,1,12,3],[13,1,13,3]]}
[]
[{"$f":"XBRL!A2","v":"ABC & Co., Chartered Accountant"}]
[]
["COMPANIES (AUDITOR'S REPORT) ORDER, 2020 Applicability Checklist"]
[]
[{"$f":"SMC!A6","v":"Client's Name:"},null,{"$f":"XBRL!C6","v":"PQR Private limited"},null,{"$f":"IF(OR(E11=\"Select\",E12=\"Select\",E13=\"Select\",E14=\"Select\",E15=\"-\",E22=\"Select\",E26=\"Select\",E27=\"Select\"),\"-\",IF(AND(AND(E11=\"No\",E12=\"No\",E13=\"No\",E14=\"No\",E15=\"No\"),OR(E25=\"No\",E26=\"No\",E27=\"No\")),\"Applicable\",\"Not Applicable\"))","v":"-"}]
[{"$f":"SMC!A7","v":"Year Ended:"},null,{"$f":"IFC!C7","v":"2024-03-31"}]
[]
["(I)","Particulars",null,null,"Answer"]
[null,"Legal Structure of the Client "]
[1,"Is the client insurance company?",null,null,"Select"]
[2,"Is the client banking company ?",null,null,"Select"]
[3,"Is the company licensed to operate under Section 8 of the Act ?",null,null,"Select"]
[4,"Is the company is One Person company ?",null,null,"Select"]
[5,"Is the client Small Company?",null,null,{"$f":"IF(OR(D16=\"Select\",D17=\"Select\",D18=\"Select\",'Data Entry'!C9=\"Select\"),\"-\",IF(AND(D16=\"No\",D17=\"No\",D18=\"NO\",'Data Entry'!C9=\"Private Limited Company\"),IF(AND('Data Entry'!D16<=400000000,'Data Entry'!D17<=40000000),\"Yes\",\"No\"),\"No\"))","v":"-"}]
[null,"a)","Is company registered under section 8; ","Select"]
[null,"b)","Is company or body corporate governed by any special Act;","Select"]
[null,"c)","a holding company or a subsidiary company;","Select"]
[null,"If ANY of the answers to all the above questions is 'Yes', CARO is not applicable "]
[]
["(II)","Particulars",null,null,"Answer"]
[1,"Whether client is private limited company, not being a subsidiary or holding company of a public company",null,null,"Select"]
[]
["(III)","Particulars",null,null,"Answer"]
[1,"Is paid up capital and reserves less than or equal to 1 crore rupees, as on balance sheet date?",null,null,{"$f":"IF(E22=\"Yes\",IF(('Data Entry'!C17+'Data Entry'!C22)>10000000,\"No\",\"Yes\"),\"No\")","v":"No"}]
[2,"Whether the Company does not have total borrowings 1 crore rupees or more from any bank or financial institution, at any point of time during the financial year?",null,null,"Select"]
[3,"Whether total revenues disclosed in Schedule III (including revenue from discontinuing operations) do not exceed 10 crore rupees during the financial year as per the financial statements?",null,null,"Select"]
[null,"If answers to ALL the questions above are 'Yes', CARO is not applicable "]
[null,null,"otherwise CARO is Applicable"]
[]
[]
[{"$f":"'Data Entry'!A28","v":"Input Prepared By:_________"},null,null,null,{"$f":"'Data Entry'!A32","v":"Reviewed By:___________"}]
[{"$f":"'Data Entry'!A29","v":"Date:________"}]

{"sheet":"Cash Flow","index":4,"n_rows":39,"n_cols":4,"rows_kept":39,"cut":false,"hidden":false,"merged":[[1,0,1,3],[21,1,21,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[8,0,8,3],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[16,1,16,3],[17,1,17,3],[6,3,7,3],[38,1,38,3],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2],[26,1,26,3],[32,1,32,3],[33,1,33,3],[34,1,34,3],[35,1,35,3],[36,1,36,3],[37,1,37,3]]}
[]
[{"$f":"'Tax Audit'!A2:D2","v":"ABC & Co., Chartered Accountant"}]
[]
["Applicability of Cash Flow as per Companies Act, 2013"]
["Applicability Checklist"]
[]
[{"$f":"CARO!A6","v":"Client's Name:"},null,{"$f":"'Tax Audit'!C6","v":"PQR Private limited"},{"$f":"IF(OR(D12=\"-\",D13=\"Select\",D14=\"Select\"),\"-\",IF(OR(D12=\"Yes\",D13=\"Yes\",D14=\"Yes\"),\"Not Applicable\",\"Applicable\"))","v":"-"}]
[{"$f":"CARO!A7","v":"Year Ended:"},null,{"$f":"'Tax Audit'!C7","v":"2024-03-31"}]
[]
["Sl","Particulars",null,"Answer"]
[null,"Legal Structure of the Client "]
[1,"Is the client Small Company?",null,{"$f":"CARO!E15","v":"-"}]
[2,"Is the client One Person Company?",null,{"$f":"CARO!E14","v":"Select"}]
[3,"Is the client Dormant Company?",null,"Select"]
[]
[]
[null,"If ANY of the answers to all the above questions is 'Yes', Cash Flow is not required to be submitted, otherwise Cash Flow is required to be submitted."]
[]
[{"$f":"'Tax Audit'!A23","v":"Input Prepared By:_________"},null,null,{"$f":"'Tax Audit'!D23","v":"Reviewed By:___________"}]
[{"$f":"'Tax Audit'!A24","v":"Date:________"}]
[]
[null,"What is Small Company?"]
[null,"Particulars",null,"Answer"]
[null,"A company, other than public company :"]
[1,"Paid up share capital of less than 4 Crore",null,{"$f":"IF('Data Entry'!D17<40000000,\"Yes\",\"No\")","v":"Yes"}]
[2,"Turnover as per its last profit and loss account is less than 40 Crore",null,{"$f":"IF('Data Entry'!D16>400000000,\"No\",\"Yes\")","v":"Yes"}]
[null,"If ALL of the answers to the above questions are 'Yes', then company is Small Company "]
[null,"Provided that nothing in this clause shall apply to—"]
[null,"(A) a holding company or a subsidiary company;"]
[null,"(B) a company registered under section 8; "]
[null,"(C) a company or body corporate governed by any special Act;"]
[null,"(C) a Public Limited Company"]
[null,"What is One Person Company?"]
[null,"As per sec 2(62) of The Companies Act, 2013 “One Person Company” means a company which has only one person as a member."]
[]
[null,"What is Dormant Company?"]
[null,"As per Sec.455 of Companies Act, 2013 \"Dormant Company\" means :"]
[null,"Where a company is formed and registered under this Act for a future project or to hold an asset or intellectual property and has no significant accounting transaction, such a company or an inactive company* may make an application to the Registrar in such manner as may be prescribed for obtaining the status of a dormant company."]
[null,"* “inactive company” means a company which has not been carrying on any business or operation, or has not made any significant accounting transaction during the last two financial years, or has not filed financial statements and annual returns during the last two financial years;"]

{"sheet":"SMC","index":5,"n_rows":35,"n_cols":4,"rows_kept":35,"cut":false,"hidden":false,"merged":[[1,0,1,3],[3,0,3,3],[5,3,6,3],[6,1,6,2],[8,1,8,2],[10,1,10,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,3],[30,0,30,3],[11,1,11,2],[24,0,24,3],[26,0,26,3],[34,0,34,3],[28,0,28,3],[32,0,32,3],[20,0,20,3],[22,0,22,3]]}
[]
[{"$f":"XBRL!A2","v":"ABC & Co., Chartered Accountant"}]
[]
["Small And Medium Company Applicability Checklist"]
[]
[{"$f":"'Result Summary'!A4","v":"Client's Name:"},{"$f":"XBRL!C6","v":"PQR Private limited"},null,{"$f":"IF(OR(D10=\"Select\",D11=\"Select\",D13=\"Select\",D15=\"Select\"),\"-\",IF(OR(D10=\"YES\",D11=\"YES\",D13=\"Yes\",D15=\"Yes\",D14=\"Yes\",'Data Entry'!C9=\"Listed Company\"),\"Not Applicable\",\"Applicable\"))","v":"-"}]
[{"$f":"'Result Summary'!A5","v":"Year Ended:"},{"$f":"IFC!C7","v":"2024-03-31"}]
[]
["Sl","Particulars",null,"Answer"]
[1,"Is the client insurance company?",null,{"$f":"CARO!E11","v":"Select"}]
[2,"Is the client banking company ?",null,{"$f":"CARO!E12","v":"Select"}]
[3,"Is the Client is a listed Company",null,{"$f":"IF('Data Entry'!C9=\"Listed Company\",\"Yes\",\"No\")","v":"No"}]
[4,"Whether client is a  Subsidiary/holding of the listed company",null,"Select"]
[5,"Whether the turnover for the immediately preceding accounting year exceeds Rs. 250 Crores.",null,{"$f":"IF('Data Entry'!D16>2500000000,\"Yes\",\"No\")","v":"No"}]
[6,"Whether the borrowings including Public Deposits are in excess of Rs. 50 Crores at any time during the immediately preceding accounting year.",null,"Select"]
[null,"If ANY of the answers to all the above questions is 'Yes', provisions of Small and Medium Company(SMC) are not applicable"]
[]
[{"$f":"XBRL!A27","v":"Input Prepared By:_________"},null,null,{"$f":"'Data Entry'!A32","v":"Reviewed By:___________"}]
[{"$f":"XBRL!A28","v":"Date:________"}]
[]
["Relaxation on Applicability of Accounting Standard for Small and Medium Sized Companies (SMCs) ;"]
[]
["1. AS 15 - Employees Benefit, disclosure relating to the Para 11 to 16 –  short-term accumulating compensated absences which are non-vesting; Para 46 to 139 – which deal with discounting of amounts that fall due for more than 12 months; Para 50 to 116 and para 117 to 123 in respect of accounting for defined benefit plans; Para 129 to 131 in respect of accounting for other long-term employee benefits, are not required to be disclosed."]
[]
["2. AS 17 - Segment Reporting, is not applicable to Small and Medium Sized Companies."]
[]
["3. AS 19 - Leases, Disclosure relating to the Para 22 (c),(e) and (f); 25 (a), (b) and (e); 37 (a) and (f); and 46 (b) and (d) are not required to be disclosed."]
[]
["4. AS 20 - Earning Per Share, Disclosure relating to Diluted EPS is not required to be disclosed. "]
[]
["5. AS 25 - Interim Financial Reporting, SMCs are not required to give interim financial report relating to the Company. It is applicable only if a Company is needed or elects to prepare and present an interim financial report."]
[]
["6. AS 28 - Impairment of Assets, SMCs are now allowed to measure ‘value in use’ on the basis of reasonable estimates."]
[]
["7. AS 29 - Provisions, Contingent Liabilities and Contingent Assets, Disclosure relating to the Para 66 and 67 are not required to be disclosed. "]

{"sheet":"Internal Audit","index":6,"n_rows":24,"n_cols":17,"rows_kept":24,"cut":false,"hidden":false,"merged":[[1,0,1,5],[18,2,18,5],[3,0,3,5],[4,0,4,5],[8,0,8,4],[9,0,9,5],[11,0,12,0],[11,3,12,3],[11,4,11,5],[6,4,7,5],[11,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2]]}
[]
[{"$f":"CSR!A2","v":"ABC & Co., Chartered Accountant"}]
[]
["Internal Audit Applicability as per Companies Act, 2013"]
["Applicability Checklist"]
[]
[{"$f":"'Cash Flow'!A7","v":"Client's Name:"},null,{"$f":"CSR!C7","v":"PQR Private limited"},null,{"$f":"IF(OR('Data Entry'!C9=\"Select\",Q10=\"Blank\",'Data Entry'!D23=\"Select\",'Data Entry'!D21=\"Select\"),\"-\",IF('Data Entry'!C9=\"Listed Company\",\"Applicable\",IF('Data Entry'!C9=\"Unlisted Public Limited Company\",IF(OR('Data Entry'!D16>2000000000,'Data Entry'!D23=\"yes\",'Data Entry'!D17>=500000000,'Data Entry'!D21=\"yes\"),\"Applicable\",\"Not Applicable\"),IF('Data Entry'!C9=\"Private Limited Company\",IF(OR('Data Entry'!D16>2000000000,'Data Entry'!D23=\"yes\"),\"Applicable\",\"Not Applicable\"),\"Not Applicable\"))))","v":"-"}]
[{"$f":"'Cash Flow'!A8","v":"Year Ended:"},null,{"$f":"CSR!C8","v":"2024-03-31"}]
[]
["As per Section 138 of Companies Act,2013 read with Rule 13 of Companies (Accounts) rules,2014 following Class of Companies are required to appoint Internal Auditors :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISBLANK('Data Entry'!D16),ISBLANK('Data Entry'!D17)),\"Blank\",\"Filled\")","v":"Blank"}]
[]
["SI","Particulars",null,"Listed Company","Unlisted Company"]
[null,null,null,null,"Public Company","Private Company"]
[1,"Turnover (Income)",null,"Always Applicable","200 Crore","200 Crore"]
[2,"Outstanding Loans or Borrowings*",null,"Always Applicable","100 crore","100 crore"]
[3,"Paid Up Share Capital",null,"Always Applicable","50  Crore","N.A"]
[4,"Outstanding Deposits",null,"Always Applicable","25 Crore","N.A"]
[]
[null,null,"*Loans and Borrowings should be from Banks or Public Financial Institution"]
[]
[]
[]
[{"$f":"CSR!A36","v":"Input Prepared By:_________"},null,null,null,null,{"$f":"'Cash Flow'!D19","v":"Reviewed By:___________"}]
[{"$f":"CSR!A37","v":"Date:________"}]

{"sheet":"Cost Record and Audits","index":7,"n_rows":31,"n_cols":5,"rows_kept":31,"cut":false,"hidden":false,"merged":[[20,1,20,4],[22,1,25,4],[1,0,1,4],[3,0,3,4],[4,0,4,4],[5,4,6,4],[17,1,17,3],[18,1,18,3],[14,1,14,4],[12,1,12,3],[16,1,16,3],[6,6,7,6],[6,7,7,7],[8,4,9,4],[8,3,9,3],[11,1,11,3],[5,3,6,3],[8,6,9,6],[8,7,9,7]]}
[]
[{"$f":"'Internal Audit'!A2:F2","v":"ABC & Co., Chartered Accountant"}]
[]
["Applicability for Maintenance Cost Records and Cost Audit"]
[]
[{"$f":"'Internal Audit'!A7","v":"Client's Name:"},null,{"$f":"'Internal Audit'!C7","v":"PQR Private limited"},"Maintenance of Cost Records",{"$f":"IF(OR(E13=\"Select\",E18=\"Select\",E19=\"Select\",'Data Entry'!D24=\"Select\",'Data Entry'!D25=\"Select\"),\"-\",IF(E13=\"No\",\"Not Applicable\",\"Applicable\"))","v":"-"}]
[{"$f":"'Internal Audit'!A8","v":"Year Ended:"},null,{"$f":"'Internal Audit'!C8","v":"2024-03-31"}]
[]
[null,null,null,"Applicability of Cost Audit ",{"$f":"IF(OR(E13=\"Select\",E18=\"Select\",E19=\"Select\",'Data Entry'!D24=\"Select\",'Data Entry'!D25=\"Select\"),\"-\",IF(AND(OR(E18=\"Yes\",E19=\"Yes\"),AND('Data Entry'!D24=\"No\"),AND('Data Entry'!D25=\"No\")),\"Applicable\",\"Not Applicable\"))","v":"-"}]
[]
[]
["Sl","Particulars",null,null,"Answer"]
[1,"Whether company including foreign companies, engaged in the production of goods or providing services provided in table A and B, having an overall turnover from all its products and services of Rs. 35 Crore or more during the immediately preceding financial year",null,null,"Select"]
[]
[null,"If  the answer to the above questions is 'Yes', maintaining Cost Records  applicable"]
[]
["Sl","Particulars",null,null,"Answer"]
[1,"Is the activities of company are classified under regulated sector, then whether the Overall Turnover from all products & Services is 50 Crores or more\n& Individual Turnover of Product/Products or Service/Services is 25 Crores \nor more.",null,null,"Select"]
[2,"If the activities of company are classified under non- regulated sector, then whether the Overall Turnover from all products & Services is 100 Crores or more\n& Individual Turnover of Product/Products or Service/Services is 35 Crores \nor more.",null,null,"Select"]
[]
[null,"If ANY of the answers to all the above questions is 'Yes',  Cost Audit is applicable"]
[]
[null,"Note: Companies revenue from exports, in foreign exchange, exceeds 75% of its total revenue; or Company which is operating from Special Economic Zone or The company which is engaged in the generation of electricity for captive consumption through Captive Generating Plan are Exempt from applicability of Cost Audit as per Rule 3."]
[]
[]
[]
[]
[]
[]
[{"$f":"'Internal Audit'!A23","v":"Input Prepared By:_________"},null,null,null,{"$f":"'Internal Audit'!F23","v":"Reviewed By:___________"}]
[{"$f":"'Internal Audit'!A24","v":"Date:________"}]

{"sheet":"Secreterial Audit","index":8,"n_rows":23,"n_cols":14,"rows_kept":23,"cut":false,"hidden":false,"merged":[[11,0,12,0],[11,1,12,1],[11,2,12,2],[11,3,11,4],[17,1,17,4],[9,0,9,4],[1,0,1,4],[3,0,3,4],[4,0,4,4],[6,3,7,4],[8,0,8,3]]}
[]
[{"$f":"CSR!A2","v":"ABC & Co., Chartered Accountant"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISBLANK('Data Entry'!D16),ISBLANK('Data Entry'!D17)),\"Blank\",\"Filled\")","v":"Blank"}]
[]
["Secretarial Audit Applicability as per Companies Act, 2013"]
["Applicability Checklist"]
[]
[{"$f":"'Cost Record and Audits'!A6","v":"Client's Name:"},{"$f":"CSR!C7","v":"PQR Private limited"},null,{"$f":"IF(OR('Data Entry'!C9=\"Select\",'Data Entry'!D23=\"Select\",N2=\"blank\"),\"-\",IF('Data Entry'!C9=\"Listed Company\",\"Applicable\",IF('Data Entry'!C9=\"Unlisted Public Limited Company\",IF(OR('Data Entry'!D16>2500000000,'Data Entry'!D23=\"yes\",'Data Entry'!D17>=500000000),\"Applicable\",\"Not Applicable\"),IF('Data Entry'!C9=\"Private Limited Company\",IF('Data Entry'!D23=\"yes\",\"Applicable\",\"Not Applicable\"),\"Not Applicable\"))))","v":"-"}]
[{"$f":"'Cost Record and Audits'!A7","v":"Year Ended:"},{"$f":"CSR!C8","v":"2024-03-31"}]
[]
["As per Section 204(1) of Companies Act,2013 read with Rule 9 of Companies (Accounts) rules,2014 following Class of Companies are required to appoint company secretary in practice for performing Secretarial Audit :"]
[]
["SI","Particulars","Listed Company","Unlisted Company"]
[null,null,null,"Public Company","Private Company"]
[1,"Turnover (Income)","Always Applicable","250 Crore","Not Applicable"]
[2,"Outstanding Loans or Borrowings*","Always Applicable","100 crore","100 crore"]
[3,"Paid Up Share Capital","Always Applicable","50  Crore","Not Applicable"]
[]
[null,"*Loans and Borrowings should be from Banks or Public Financial Institution"]
[]
[]
[]
[{"$f":"CSR!A36","v":"Input Prepared By:_________"},null,null,null,{"$f":"'Ind AS'!E28","v":"Reviewed By:___________"}]
[{"$f":"CSR!A37","v":"Date:________"}]

{"sheet":"Ind AS","index":9,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[[1,0,1,4],[2,0,2,4],[5,1,5,2],[7,1,7,3],[8,1,8,3],[4,3,5,4],[9,1,9,3],[24,1,25,4],[23,0,23,4],[16,1,16,4],[18,0,19,0],[18,1,19,1],[18,2,19,2],[18,3,18,4],[11,1,11,4],[10,1,10,3],[13,1,13,3],[14,1,14,3],[15,1,15,3]]}
[]
[{"$f":"XBRL!A2","v":"ABC & Co., Chartered Accountant"}]
["Indian Accounting Standards Applicability Checklist"]
[]
[{"$f":"'Secreterial Audit'!A7","v":"Client's Name:"},{"$f":"XBRL!C6","v":"PQR Private limited"},null,{"$f":"IF(OR(E15=\"Select\",E16=\"Select\",'Data Entry'!D20=\"\"),\"-\",IF(AND(E10=\"No\",E11=\"No\"),IF(OR(E15=\"Yes\",E16=\"Yes\"),\"Applicable\",IF('Data Entry'!D20>=2500000000,\"Applicable\",\"Not Applicable\")),\"Not Applicable\"))","v":"-"}]
[{"$f":"'Secreterial Audit'!A8","v":"Year Ended:"},{"$f":"IFC!C7","v":"2024-03-31"}]
[]
["(I)","Particulars",null,null,"Answer"]
[null,"Legal Structure of the Client "]
[1,"Is the client insurance company?",null,null,{"$f":"CARO!E11","v":"Select"}]
[2,"Is the client banking company ?",null,null,{"$f":"CARO!E12","v":"Select"}]
[null,"If ANY of the answers to all the above questions is 'Yes', Indian Accounting Standard is not applicable "]
[]
["(II)","Particulars",null,null,"Answer"]
[1,"Whether the Indian Accounting Standards is applicable to the holding, subsidiary, associate or joint venture of the client?",null,null,"Select"]
[2,"Whether the Indian Accounting Standards was applicable to the client in previous financial year?",null,null,"Select"]
[null,"If  answer to  the above questions is 'NO', Indian Accounting Standard is  not applicable "]
[]
["SI","Particulars","Listed company / In process of listing Company","Unlisted Company"]
[null,null,null,"Public Company","Private Company"]
[null,"Net worth of the client in the previous audited financial year"]
[1,"Other than Non Banking Financial Company","Always Applicable","250 Crores","250 Crores"]
[2,"Non Banking Financial Company","Always Applicable","250 Crores","250 Crores"]
[]
[null,"If the client meets the above criteria then , Indian Accounting Standard is  applicable "]
[]
[]
[{"$f":"XBRL!A27","v":"Input Prepared By:_________"},null,null,null,{"$f":"XBRL!D27","v":"Reviewed By:___________"}]
[{"$f":"XBRL!A28","v":"Date:________"}]

{"sheet":"IFC","index":10,"n_rows":23,"n_cols":4,"rows_kept":23,"cut":false,"hidden":false,"merged":[[10,1,10,2],[1,0,1,3],[3,0,3,3],[4,0,4,3],[7,0,7,3],[8,1,8,2],[9,1,9,2],[5,3,6,3],[17,1,17,3],[18,0,18,3],[19,1,19,3],[11,1,11,2],[12,1,12,3],[13,0,13,3],[14,1,14,2],[15,1,15,2],[16,1,16,2]]}
[]
[{"$f":"'Cash Flow'!A2:D2","v":"ABC & Co., Chartered Accountant"}]
[]
["IFC Applicability Checklist"]
[]
[{"$f":"'Ind AS'!A5","v":"Client's Name:"},null,{"$f":"'Cash Flow'!C7","v":"PQR Private limited"},{"$f":"IF(D17=\"Select\",\"-\",IF(AND(D11=\"No\",D12=\"No\"),IF(OR(D16=\"Yes\",D17=\"Yes\"),\"Applicable\",\"Not Applicable\"),\"Not Applicable\"))","v":"-"}]
[{"$f":"'Ind AS'!A6","v":"Year Ended:"},null,{"$f":"'Cash Flow'!C8","v":"2024-03-31"}]
[]
["Sl","Particulars",null,"Answer"]
[null,"Section 143(3)(i) of Companies Act, 2013 : "]
[1,"Is company One Person Company",null,{"$f":"'Cash Flow'!D13","v":"Select"}]
[2,"Is company Small Company",null,{"$f":"'Cash Flow'!D12","v":"-"}]
[null,"If ALL of the answers to all the above questions is 'No', then check the following conditions"]
[]
["Sl","Particulars",null,"Answer"]
[3,"Is company Private Company having turnover more than 50 Crore as per latest audited financial statement",null,{"$f":"IF('Data Entry'!D16>500000000,\"Yes\",\"No\")","v":"No"}]
[4,"Is company Private Company which has aggregate borrowings more than 25 Crore at any point of time during the financial year",null,"Select"]
[null,"If ANY of the answers to the above two questions is 'Yes', then IFC report is required to be given"]
[]
[null,"Note: Aggregate borrowings includes borrowings from banks or financial institutions or any body corporate"]
[]
[{"$f":"'Cash Flow'!A19","v":"Input Prepared By:_________"},null,null,{"$f":"'Cash Flow'!D19","v":"Reviewed By:___________"}]
[{"$f":"'Cash Flow'!A20","v":"Date:________"}]

{"sheet":"CSR","index":11,"n_rows":37,"n_cols":10,"rows_kept":37,"cut":false,"hidden":false,"merged":[[32,2,33,2],[32,3,33,3],[32,0,33,1],[10,0,11,0],[10,1,11,2],[10,3,11,3],[27,0,27,1],[28,0,28,1],[29,0,29,1],[30,0,30,1],[31,0,31,1],[1,0,1,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[8,0,8,3],[9,1,9,2],[6,3,7,3],[22,1,22,3],[23,1,23,3],[12,1,12,2],[15,1,15,3],[17,1,17,3],[18,0,18,3],[19,1,19,3],[20,1,21,3],[13,1,13,2],[14,1,14,2]]}
[]
[{"$f":"IFC!A2","v":"ABC & Co., Chartered Accountant"}]
[]
["CSR Applicability as per Companies Act, 2013",null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISBLANK('Data Entry'!D20),ISBLANK('Data Entry'!D16),ISBLANK('Data Entry'!D18)),\"blank\",\"Filled\")","v":"blank"}]
["Applicability Checklist"]
[]
[{"$f":"XBRL!A6","v":"Client's Name:"},null,{"$f":"IFC!C6","v":"PQR Private limited"},{"$f":"IF(OR(D13=\"-\",D14=\"-\",D15=\"-\"),\"-\",IF(OR(D13=\"Yes\",D14=\"Yes\",D15=\"Yes\"),\"Applicable\",\"Not Applicable\"))","v":"-"}]
[{"$f":"XBRL!A7","v":"Year Ended:"},null,{"$f":"IFC!C7","v":"2024-03-31"}]
[]
["Sl","Particulars",null,"Answer"]
[null,"As per Section 135 of Companies Act, 2013 threshold limit for applicability is as follows :"]
[]
[1,"Net Worth of the company is 500 Crore or more during any FY",null,{"$f":"IF(J4=\"blank\",\"-\",IF('Data Entry'!D20>5000000000,\"Yes\",\"No\"))","v":"-"}]
[2,"Turnover of the company is 1000 Crore or more during any FY",null,{"$f":"IF(J4=\"blank\",\"-\",IF('Data Entry'!D16>10000000000,\"Yes\",\"No\"))","v":"-"}]
[3,"Net Profit of the company is 5 Crore or more during any FY",null,{"$f":"IF(J4=\"blank\",\"-\",IF('Data Entry'!D19>50000000,\"Yes\",\"No\"))","v":"-"}]
[null,"If ANY of the answers to all the above questions is 'Yes', then CSR is applicable to the Company"]
[]
[null,"Note: The Provisions of CSR is also applicable to branch and project offices of    a foreign company in India."]
[]
[null,"CSR Committee and Policy"]
[null," Every qualifying company requires spending of :"]
[]
[null,"- at least 2% of its average net profit for the immediately preceding 3 financial years on CSR activities. Also the net profit considered for CSR calculation shall be as per section 198 of Companies Act, 2013 (PBT-(loss)/Profit on sale of assset)"]
[null,"- further, the qualifying company will be required to constitute a committee (CSR Committee) of the Board of Directors consisting of 3 or more directors, if the CSR Expense for the said year are more than Rs.50,00,000. However, a private limited company having 2 directors can constitute a committee of the Board of Directors consisting of 2 directors."]
[]
["Calculation of the amount of CSR Expenses that should have been required to be spent:"]
[]
["Year Ended",null,"Net Profit"]
[{"$f":"A30-(IF(OR(MOD(YEAR(A30),400)=0,AND(MOD(YEAR(A30),4)=0,MOD(YEAR(A30),100)<>0)),\"366\", \"365\"))","v":"2021-03-31"},null," "]
[{"$f":"'Data Entry'!E15","v":"2022-03-31"},null," "]
[{"$f":"'Data Entry'!D15","v":"2023-03-31"},null," "]
["Average Profit of last 3 years",null,{"$f":"SUM(C29:C31)/3","v":0}]
["CSR Expenses to be Spent for the Financial Year",null,{"$f":"C32*2%","v":0}]
[]
[]
[{"$f":"IFC!A22","v":"Input Prepared By:_________"},null,null,{"$f":"'Data Entry'!A32","v":"Reviewed By:___________"}]
[{"$f":"IFC!A23","v":"Date:________"}]

{"sheet":"XBRL","index":12,"n_rows":28,"n_cols":8,"rows_kept":28,"cut":false,"hidden":false,"merged":[[2,6,6,6],[1,0,1,3],[9,1,9,2],[13,0,14,3],[22,0,23,3],[3,0,3,3],[4,0,4,3],[8,1,8,2],[5,3,6,3],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2]]}
[]
[{"$f":"'Internal Audit'!A2:F2","v":"ABC & Co., Chartered Accountant"}]
[]
["XBRL Applicability Checklist"]
[]
[{"$f":"IFC!A6","v":"Client's Name:"},null,{"$f":"'Internal Audit'!C7","v":"PQR Private limited"},{"$f":"IF(OR(D18=\"Select\",D19=\"Select\",D20=\"Select\",D21=\"Select\",XBRL!D10=\"Select\",XBRL!D11=\"-\",XBRL!D12=\"-\"),\"-\",IF(AND(D18=\"NO\",D19=\"No\",D20=\"No\",D21=\"No\"),IF(OR(XBRL!D10=\"Yes\",XBRL!D11=\"yes\",XBRL!D12=\"yes\"),\"Applicable\",\"Not Applicable\"),\"Not Applicable\"))","v":"-"}]
[{"$f":"IFC!A7","v":"Year Ended:"},null,{"$f":"'Internal Audit'!C8","v":"2024-03-31"},null,null,null,null,{"$f":"IF(OR(ISBLANK('Data Entry'!C16),ISBLANK('Data Entry'!C17)),\"Blank\",\"Filled\")","v":"Blank"}]
[]
["Sl","Particulars",null,"Answer"]
[1,"Company listed with any Stock Exchange(s) and their Indian Subsidiaries",null,"Select"]
[2,"Company having paid up capital of 5 Crore or more ",null,{"$f":"IF(H7=\"Blank\",\"-\",IF('Data Entry'!C17>=50000000,\"Yes\",\"No\"))","v":"-"}]
[3,"Company having turnover of 100 Crore or more ",null,{"$f":"IF(H7=\"blank\",\"-\",IF('Data Entry'!C16>=1000000000,\"Yes\",\"No\"))","v":"-"}]
[]
["If ANY of the answers to all the above questions is 'Yes', then company is required to File Financial Statement in XBRL subject to the below mentioned note"]
[]
[]
["Sl","Particulars",null,"Answer"]
[1,"Wether company is a banking company",null,"Select"]
[2,"Wether company deals in insurance sector",null,"Select"]
[3,"Wether company deals in power sector",null,"Select"]
[4,"Wether company is a Non banking financial companies and housing finance",null,"Select"]
[]
["Note: Companies in banking, insurance, power sector, non banking financial companies and housing finance companies are not required to file Financial Statement in XBRL"]
[]
[]
[]
[{"$f":"'Internal Audit'!A23","v":"Input Prepared By:_________"},null,null,{"$f":"'Internal Audit'!F23","v":"Reviewed By:___________"}]
[{"$f":"'Internal Audit'!A24","v":"Date:________"}]

{"sheet":"NFRA","index":13,"n_rows":28,"n_cols":5,"rows_kept":28,"cut":false,"hidden":false,"merged":[[4,9,7,9],[5,4,6,4],[8,1,8,3],[9,1,9,3],[10,1,10,3],[11,1,11,3],[12,1,12,3],[13,1,13,3],[1,0,1,4],[3,0,3,4],[25,0,25,4],[14,1,14,3],[18,1,18,2],[19,1,19,2],[20,1,20,2],[22,1,22,4],[24,1,24,4],[17,0,20,0],[17,4,20,4],[15,1,15,2],[15,0,16,0],[16,1,16,2],[15,4,16,4],[17,1,17,2]]}
[]
[{"$f":"XBRL!A2","v":"ABC & Co., Chartered Accountant"}]
[]
["NFRA Applicability Checklist"]
[]
[{"$f":"SMC!A6","v":"Client's Name:"},null,{"$f":"XBRL!C6","v":"PQR Private limited"},null,{"$f":"IF(OR(E11=\"Select\",E12=\"Select\",E13=\"Select\",E14=\"Select\",E15=\"Select\",E16=\"-\",E18=\"-\"),\"-\",IF(OR(E11=\"Yes\",E12=\"Yes\",E13=\"Yes\",E14=\"Yes\",E15=\"Yes\",E16=\"Yes\",E18=\"Yes\"),\"Applicable\",\"Not Applicable\"))","v":"-"}]
[{"$f":"SMC!A7","v":"Year Ended:"},null,{"$f":"IFC!C7","v":"2024-03-31"}]
[]
["(I)","Particulars",null,null,"Answer"]
[]
[1,"Is the client insurance company/ body corporate?",null,null,{"$f":"CARO!E11","v":"Select"}]
[2,"Is the client banking company/body corporate ?",null,null,{"$f":"CARO!E12","v":"Select"}]
[3,"Is company engaged in the generation or supply of electricity ?",null,null,"Select"]
[4,"Is company governed by any special Act for the time being in force or bodies corporate incorporated by an Act in accordance with clauses (b), (c), (d), (e) and (f) of sub-section (4) of section 1 of the Companies Act, 2013 ?",null,null,"Select"]
[5,"Whether the securities of the company are listed on any stock exchange in India or outside India?",null,null,"Select"]
[6,"Whether the company/body corporate is Incorporated or registered outside India, which is a subsidiary or associate company of any company or body corporate incorporated or registered in India",null,"Select",{"$f":"IF(OR(D16=\"Select\",D17=\"Select\"),\"-\",IF(AND(D16=\"Yes\",D17=\"Yes\"),\"Yes\",\"No\"))","v":"-"}]
[null,"If Yes, then whether the income or net worth of such subsidiary or associate company exceeds 20% of the consolidated income or consolidated net worth of such company or the body corporate.",null,"Select"]
[7,"If Unlisted public company, then whether fulfilling any of the following criteria as on the 31st March of immediately preceding Financial Year?",null,null,{"$f":"IF(OR(D19=\"-\",D20=\"-\",D21=\"Select\"),\"-\",IF(OR(D19=\"yes\",D20=\"yes\",D21=\"Yes\"),\"Yes\",\"No\"))","v":"-"}]
[null,"Whether the paid-up capital of company is not less than Rs. 500 crores or;",null,{"$f":"IF('Data Entry'!D17=\"\",\"-\",IF('Data Entry'!C9=\"Unlisted Public Limited Company\",IF('Data Entry'!D17>=5000000000,\"Yes\",\"No\"),\"NA\"))","v":"-"}]
[null,"Whether the  annual turnover of the company is not less than Rs. 1000 crores or;",null,{"$f":"IF('Data Entry'!D16=\"\",\"-\",IF('Data Entry'!C9=\"Unlisted Public Limited Company\",IF('Data Entry'!D16>=10000000000,\"Yes\",\"No\"),\"NA\"))","v":"-"}]
[null,"Whether, in aggregate, outstanding loans, debentures and deposits of company are not less than rupees 500 crores?",null,"Select"]
[]
[null,"If all of the answers to all the above questions are 'No', NFRA is not applicable "]
[]
[null,"Note: On a reference made to the Authority by the Central Government in public interest, then the compliances in relation to NFRA would be applicable to the body corporate or company or person, or any class of bodies corporate or companies or persons, in consideration by Central Government. "]
[]
[{"$f":"'Data Entry'!A28","v":"Input Prepared By:_________"},null,null,null,{"$f":"'Data Entry'!A32","v":"Reviewed By:___________"}]
[{"$f":"'Data Entry'!A29","v":"Date:________"}]

{"sheet":"Director","index":14,"n_rows":35,"n_cols":17,"rows_kept":35,"cut":false,"hidden":false,"merged":[[11,0,11,5],[1,0,1,5],[3,0,3,5],[4,0,4,5],[6,4,7,5],[6,3,7,3],[9,4,10,5],[9,3,10,3],[28,1,28,2],[17,1,17,2],[19,1,21,5],[13,0,14,0],[13,1,14,2],[13,3,14,3],[13,4,13,5],[15,1,15,2],[16,1,16,2],[23,0,23,5],[25,0,26,0],[25,1,26,2],[25,3,26,3],[25,4,25,5],[27,1,27,2]]}
[]
[{"$f":"CSR!A2","v":"ABC & Co., Chartered Accountant"}]
[]
["Appointment of Independent Director and Women Director as per Companies Act, 2013 Applicability Checklist"]
[]
[]
[{"$f":"'Cash Flow'!A7","v":"Client's Name:"},null,{"$f":"CSR!C7","v":"PQR Private limited"},"Appointment of Independent Director",{"$f":"IF(OR('Data Entry'!C9=\"Select\",Q12=\"Blank\"),\"-\",IF('Data Entry'!C9=\"Listed Company\",\"Applicable\",IF('Data Entry'!C9=\"Unlisted Public Limited Company\",IF(OR('Data Entry'!D16>1000000000,'Data Entry'!D26>=500000000,'Data Entry'!D17>=100000000),\"Applicable\",\"Not Applicable\"),\"Not Applicable\")))","v":"-"}]
[{"$f":"'Cash Flow'!A8","v":"Year Ended:"},null,{"$f":"CSR!C8","v":"2024-03-31"}]
[]
[null,null,null,"Appointment of Women Director",{"$f":"IF(OR('Data Entry'!C9=\"Select\",Q12=\"Blank\"),\"-\",IF('Data Entry'!C9=\"Listed Company\",\"Applicable\",IF('Data Entry'!C9=\"Unlisted Public Limited Company\",IF(OR('Data Entry'!D16>3000000000,'Data Entry'!D17>=1000000000),\"Applicable\",\"Not Applicable\"),\"Not Applicable\")))","v":"-"}]
[]
["As per Section 149 of Companies Act,2013 read with Rule 4 and Rule 5 of Companies (Accounts) rules,2014 following Class of Companies are required to appoint Independent Director :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISBLANK('Data Entry'!D16),ISBLANK('Data Entry'!D17),ISBLANK('Data Entry'!D26)),\"Blank\",\"Filled\")","v":"Blank"}]
[]
["SI","Particulars",null,"Listed Company","Unlisted Company"]
[null,null,null,null,"Public Company","Private Company"]
[1,"Turnover (Income)",null,"Always Applicable","100 Crore","N.A"]
[2,"Outstanding Loans, Borrowings and Outstanding Deposits",null,"Always Applicable","50 crore","N.A"]
[3,"Paid Up Share Capital",null,"Always Applicable","10  Crore","N.A"]
[]
[null,"Note: Joint venture, Wholly owned subsidiary and Dormant company even if they are unlisted public company, they are not required to appoint an independent director even if they meet the criteria."]
[]
[]
[]
["As per Section 149(1) of Companies Act,2013 read with Rule 3 of Companies (Accounts) rules,2014 following Class of Companies are required to appoint Women Director :"]
[]
["SI","Particulars",null,"Listed Company","Unlisted Company"]
[null,null,null,null,"Public Company","Private Company"]
[1,"Turnover (Income)",null,"Always Applicable","300 Crore","N.A"]
[3,"Paid Up Share Capital",null,"Always Applicable","100 Crore","N.A"]
[]
[]
[]
[]
[{"$f":"CSR!A36","v":"Input Prepared By:_________"},null,null,null,null,{"$f":"'Cash Flow'!D19","v":"Reviewed By:___________"}]
[{"$f":"CSR!A37","v":"Date:________"}]

{"sheet":"Tax Audit","index":15,"n_rows":24,"n_cols":4,"rows_kept":24,"cut":false,"hidden":false,"merged":[[14,1,14,3],[18,0,19,3],[1,0,1,3],[3,0,3,3],[4,0,4,3],[7,0,7,3],[8,1,8,2],[5,3,6,3],[13,1,13,2],[9,0,10,0],[9,1,10,2],[9,3,10,3],[11,1,11,2],[12,1,12,2],[15,1,15,2],[16,1,16,2]]}
[]
[{"$f":"'Data Entry'!C5","v":"ABC & Co., Chartered Accountant"}]
[]
["Tax Audit Applicability Checklist"]
[]
[{"$f":"CSR!A7","v":"Client's Name:"},null,{"$f":"'Data Entry'!C6","v":"PQR Private limited"},{"$f":"IF(AND('Data Entry'!C11=\"Select\",OR(D12=\"-\",D13=\"-\",D14=\"-\")),\"-\",IF(OR(D12=\"yes\",D13=\"yes\",D14=\"Yes\"),\"Applicable\",\"Not Applicable\"))","v":"-"}]
[{"$f":"CSR!A8","v":"Year Ended:"},null,{"$f":"'Data Entry'!C10","v":"2024-03-31"}]
[]
["Sl","Particulars",null,"Answer"]
[null,"Threshold limit for Tax Audit u/s 44AB of Income Tax Act is as follows :"]
[]
[1,"For Business Assesse : Turnover of 1 Crore or more",null,{"$f":"IF(OR('Data Entry'!C11=\"Select\",D17=\"Select\",'Data Entry'!C16=I3),\"-\",IF('Data Entry'!C11=\"Business\",IF(D17=\"yes\",IF('Data Entry'!C16>100000000,\"Yes\",\"No\"),IF('Data Entry'!C16>10000000,\"Yes\",\"No\")),\"Not Applicable\"))","v":"-"}]
[2,"For Professional Assesse : Receipts of 50 Lakhs or more",null,{"$f":"IF(OR('Data Entry'!C11=\"Select\",'Data Entry'!C16=\"\"),\"-\",IF('Data Entry'!C11=\"Professional service\",IF('Data Entry'!C16>=5000000,\"Yes\",\"Not Applicable\"),\"Not Applicable\"))","v":"-"}]
[3,"For Professional Assesse : Receipts of less than 50 Lakhs and profit is less than 50%",null,{"$f":"IF(OR('Data Entry'!C11=\"Select\",'Data Entry'!C16=\"\",'Data Entry'!C19=\"\"),\"-\",IF('Data Entry'!C11=\"Professional service\",IF('Data Entry'!C16<5000000,IF('Data Entry'!C16>0,IF('Data Entry'!C19<'Data Entry'!C16*50%,\"Yes\",\"No\"),\"Not Applicable\"),\"Not Applicable\"),\"Not Applicable\"))","v":"-"}]
[null,"If answer to any of the above questions is 'Yes', then Tax Audit is Applicable to the Assessee"]
["Sl","Particulars",null,"Answer"]
[1,"Whether 95% of receipt and payments of the assessee are through bank Accounts",null,"Select"]
[]
["Proviso: If (a) aggregate of all amounts received including amount received for sales, turnover or gross receipts during the previous year, in cash, does not exceed five per cent of the said amount; and\n(b) aggregate of all payments made including amount incurred for expenditure, in cash,\nDuring the previous year does not exceed five per cent of the said payment, this clause shall have effect as if for the words “one crore rupees”, the words “ten crore rupees” had been substituted;\n                      \n                 Note: Aggregate of cash receipts for sales exceeds five percent of gross receipts during the previous year and also aggregate of all payments made in cash exceeds five percent of total payments for business assesse.\n"]
[]
[]
[]
[{"$f":"'Data Entry'!A28","v":"Input Prepared By:_________"},null,null,{"$f":"'Data Entry'!A32","v":"Reviewed By:___________"}]
[{"$f":"'Data Entry'!A29","v":"Date:________"}]