{"text_format":"1","workbook":"xlsx","n_sheets":36,"sheets":["Introduction","Index","Data Entry","Audit Applicability","Appointment Letter","Engagement Letter","Audit Plan","Materiality","A","B","C","D","EFG","HI","J","K","L","M","N","O","P","P-1","P-2","Q","R","S","Final TB","Extent of Checking","Ob. Sheet","Query Sheet","Cash Docket","Stock Report","Cut-Off Procedure","DSC Authority Letter","MRL","UDIN & Upload"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":2,"defined_names":71,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Introduction","index":0,"n_rows":18,"n_cols":8,"rows_kept":18,"cut":false,"hidden":false,"merged":[[12,1,12,7],[15,1,15,7],[5,1,5,7],[1,1,1,7],[8,1,8,7],[9,1,9,7],[10,1,10,7],[11,1,11,7]]}
[null,null,null,null,null,null,null,"Version 2"]
[null,"Tax Audit u/s 44AB - Documentation Template"]
[]
[null,"Brief Information about the Annexure:"]
[]
[null,"This Tax Audit Documentation template has been meticulously prepared to ensure uniform and consistent documentation across all relevant financial records. Designed to streamline the tax audit process, it facilitates accurate and comprehensive reporting by adhering to standardized formats. The template serves as a valuable tool for maintaining clarity and compliance, enabling small and medium CA firms to efficiently review and verify financial data. This structured approach not only enhances uniform documentation  but also supports the broader objective of achieving accountability of each team member."]
[]
[]
[null,"Regards,"]
[null,"By CA Abhishek S. Dhamne"]
[null,"B. Com, FCA, DISA, Registered Valuer (SFA)"]
[null,"Mobile : +91 9890 541 551"]
[null,"Email : abhishekdhamne@ssdca.in"]
[]
[]
[null,"Disclaimer: This tool has been developed by S. S. Dhamne & Co., Chartered Accountants, Pune to promote uniform documentation of audits conducted. While every effort has been made to ensure the accuracy of this tool, S. S. Dhamne & Co. assumes no responsibility for any missing information or inadvertent errors. For any suggestions, queries, or feedback, kindly email abhishekdhamne@ssdca.in."]
[]
[null,"Date of Publishement:  24th August, 2024"]

{"sheet":"Index","index":1,"n_rows":63,"n_cols":8,"rows_kept":63,"cut":false,"hidden":false,"merged":[[56,1,56,2],[57,1,57,2],[58,1,58,2],[59,1,59,2],[11,1,11,3],[51,1,51,2],[53,1,53,2],[54,1,54,2],[55,1,55,2],[52,1,52,2],[6,1,6,2],[10,1,10,2],[0,0,0,7],[2,0,2,7],[4,1,4,3],[7,1,7,2],[9,1,9,2],[5,1,5,2],[1,0,1,7],[8,1,8,2]]}
[{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[{"$f":"\"A.Y: \"&'Data Entry'!C19","v":"A.Y: 2024 - 25"}]
["Tax Audit Index"]
[]
["SI","Particulars",null,null,"Applicability","Status","Prepared By","Checked By"]
[1,"Data Entry",null,"Click here","Mandatory","Select","CA Abhishek Dhamne","CA Abhishek Dhamne"]
[{"$f":"A6+1","v":2},"Audit Applicability",null,"Click here","Mandatory","Select"]
[3,"Appointment Letter",null,"Click here","Mandatory","Select"]
[4,"Engagement Letter",null,"Click here","Mandatory","Select"]
[5,"Audit Plan",null,"Click here","Mandatory","Select"]
[6,"Materiality",null,"Click here","Mandatory","Select"]
[7,"Tax Audit Annexure",null,null,{"$f":"'Audit Applicability'!E6","v":"-"},"Select"]
["SI","Clause","Particular","Annexure","Applicability","Status","Prepared By","Checked By"]
[7.01,"1 to 8","Form 3CD Part A - Assesses Details, Indirect Taxes and 44AB.","A1","Select","Select"]
[{"$f":"A14+0.01","v":7.02},9,"AOP or Firm - Details.","A2","Select","Select"]
[{"$f":"A15+0.01","v":7.0299999999999994},10,"Nature of business or profession.","A3","Select","Select"]
[{"$f":"A16+0.01","v":7.0399999999999991},11,"Details of Books Maintained;","B","Select","Select"]
[7.0499999999999989,12,"Presumptive profits included in P& L a/c.","-","Select","Select"]
[7.0599999999999987,13,"Method of Accounting and ICDS Disclosures .","B","Select","Select"]
[7.0699999999999985,"14(a)","Method of Valuation of Stock.","B","Select","Select"]
[7.0799999999999983,"14(b)","Effect of deviation from stock valuation method u/s 145A on net profit","C","Select","Select"]
[7.0899999999999981,15,"Capital asset converted into stock-in-trade.","-","Select","Select"]
[7.0999999999999979,16,"Amounts not credited to the profit and loss account.","-","Select","Select"]
[7.1099999999999977,17,"Section 50C applicable cases - transfer of land/building.","-","Select","Select"]
[7.1199999999999974,18,"Depreciation as per IT Act.","D","Select","Select"]
[7.1299999999999972,19,"Amounts admissible u/s 33AB to 35E.","-","Select","Select"]
[7.139999999999997,20,"Bonus/commission otherwise payable as profit u/s 36(1)(ii) and Employees contributions to PF / other funds.","E","Select","Select"]
[7.1499999999999968,21,"Debits to Profit and Loss Account & Amounts inadmissible under section 36, 40.","F - I","Select","Select"]
[7.1599999999999966,22,"Amount inadmissible u/s 43B(h) & Interest disallowable u/s 23 of MSMED Act.","J","Select","Select"]
[7.1699999999999964,23,"payments made to persons specified under section 40A(2)(b).","-","Select","Select"]
[7.1799999999999962,24,"Deemed profits u/s 32AD to 33ABA.","-","Select","Select"]
[7.1899999999999959,25,"Profits by recovery of earlier years loss u/s 41.","-","Select","Select"]
[7.1999999999999957,26,"Sums referred to in section 43B and Indirect taxes.","K","Select","Select"]
[7.2099999999999955,27,"ITC/CENVAT Credits and Prior Period items.","K","Select","Select"]
[7.2199999999999953,28,"Property received without consideration or in adequate consideration u/s 56 (2)(viia).","-","Select","Select"]
[7.2299999999999951,29,"Shares issued taxable u/s 56(2)(viib), advance received but forfeited u/s 56(2) (ix) & transactions without adequate consideration u/s 56(2)(x).","-","Select","Select"]
[7.2399999999999949,30,"Amount borrowed/repaid on hundi other than account payee cheque - section 69D.","-","Select","Select"]
[7.2499999999999947,31,"Particulars u/s 269SS, 269ST and 269T.","L & M","Select","Select"]
[7.2599999999999945,32,"Brought forward loss or depreciation allowance, Change in shareholding so as to invoke section 79 and Speculation Loss - section 73.","N","Select","Select"]
[7.2699999999999942,33,"Chapter VIA deductions.","O","Select","Select"]
[7.279999999999994,34,"TDS /TCS summary, delay in filing returns, interest liability.","P","Select","Select"]
[7.2899999999999938,35,"Quantitative details of Traded Goods, Raw Material, Finished Goods and By Products.","Q","Select","Select"]
[7.2999999999999936,36,"Dividends referred u/s 2(22)e.","-","Select","Select"]
[7.3099999999999934,37,"Details of Cost audit.","-","Select","Select"]
[7.3199999999999932,38,"Details of Audit conducted under Central Excise Act, 1944.","-","Select","Select"]
[7.329999999999993,39,"Details of Service Tax Audit conducted under Finance Act.","-","Select","Select"]
[7.3399999999999928,40,"Accounting Ratios.","R","Select","Select"]
[7.3499999999999925,41,"Indirect tax Demands /refunds.","-","Select","Select"]
[7.3599999999999923,42,"Particulars of filing Form 61/ 61A/ 61B.","-","Select","Select"]
[7.3699999999999921,43,"Report u/s 286(2)  in respect of international group.","-","Select","Select"]
[7.3799999999999919,44,"Break-up of expenditure under GST.","S","Select","Select"]
[{"$f":"A12+1","v":8},"Final Trial balance",null,"Click here","Mandatory","Select"]
[{"$f":"A52+1","v":9},"Observation Sheet",null,"Click here","Mandatory","Select"]
[10,"Query Sheet",null,"Click here","Mandatory","Select"]
[11,"Cash verification Docket",null,"Click here","Mandatory","Select"]
[12,"Stock Verification Report",null,"Click here","Mandatory","Select"]
[13,"Cut-Off Procedure",null,"Click here","Mandatory","Select"]
[14,"DSC Authority Letter",null,"Click here","Mandatory","Select"]
[15,"Management Representation Letter",null,"Click here","Mandatory","Select"]
[16,"UDIN Checklist and Uploading Details",null,"Click here","Mandatory","Select"]
[]
["Input Prepared By:_________",null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,"Date:________"]

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["Back to Index"]
["Data Input Summary"]
[]
["Sl","Particular","Details"]
[1,"Auditor's Firm Name:","ABC & Co., Chartered Accountants"]
[{"$f":"A5+1","v":2},"Auditor's Firm Address:","264, Parmar Chowk, Shukrawar Peth, Pune - 411002, Maharashtra, India."]
[3,"Firm Registration No.","0111111W"]
[4,"Partner","CA Abhishek Dhamne"]
[5,"Membership Number","012345"]
[6,"Name of the Client","PQR Pvt. Ltd."]
[7,"Address of the Client","10th Floor, Vincent Tower, F.C. Road, Shivajinagar, Pune - 411016, Maharashtra, India."]
[8,"PAN of Assessee","ABCDE1111F"]
[9,"TAN of Assessee","PPPP11111G"]
[10,"Turnover of Assessee",50000000]
[11,"Authorised Person","Sanjay Veer Kashyap"]
[12,"Designation","Director"]
[13,"Type of Assessee:","8. Private Company"]
[{"$f":"A17+1","v":14},"Financial Year","2023 - 24"]
[15,"Assessment Year",{"$f":"LEFT(C18,4)+1&\" - \"&RIGHT(C18,2)+1","v":"2024 - 25"}]
[]
["Details of the Auditor's Team"]
[]
["Sl.","Name","Designation","Initial"]
[1,{"$f":"C8","v":"CA Abhishek Dhamne"},{"$f":"B8","v":"Partner"}]
[{"$f":"A24+1","v":2},"B","Manager"]
[{"$f":"A25+1","v":3},"C","Team Lead"]
[{"$f":"A26+1","v":4},"D","Audit Assistant"]
[5,"E","Articled Assistant"]
[]
["Details of the Auditee's Team"]
[]
["Sl.","Auditee Team Name","Designation","Initial"]
[1,"L","CFO"]
[2,"M ","Manager"]
[3,"N","Accountant"]
[4,"O","Accountant"]
[]
[]
["Input Prepared By:_________",null,"Partner In charge: ________________"]
["Date:________",null,"Date:_______"]
["Initials: ___________________",null,"Initials: ___________________"]
[]
["Reviewed By:___________"]
["Date:________"]
["Initials: ___________________"]

{"sheet":"Audit Applicability","index":3,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[15,1,15,4],[16,1,16,4],[11,0,11,5],[14,0,14,5],[10,0,10,5],[13,1,13,4],[12,1,12,4],[1,0,1,5],[7,0,7,3],[7,4,7,5],[9,1,9,4],[5,0,5,3],[5,4,5,5],[2,0,2,5],[3,0,3,5]]}
["Back to Index"]
[{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[{"$f":"\"A.Y: \"&'Data Entry'!C19","v":"A.Y: 2024 - 25"}]
[]
[]
["Tax Audit Applicability",null,null,null,{"$f":"IF(OR(AND('Data Entry'!C14>100000000,F14=\"Yes\"),AND(F13=\"Yes\",OR(F14=\"No\",F14=\"Select\")),F16=\"Yes\",F17=\"Yes\"),\"Applicable\",IF(OR(AND(E8=\"Business\",F13=\"No\"),AND(E8=\"Business\",F13=\"Yes\",F14=\"Yes\",'Data Entry'!C14<=100000000),AND(E8=\"Profession\",F16=\"No\",F17=\"NO\")),\"Not Applicable\",\"-\"))","v":"-"}]
[]
["Whether Business or Profession:",null,null,null,"Select"]
[]
["SI","Conditions",null,null,null,"Answer"]
["Threshold limit for Tax Audit u/s 44AB of Income Tax Act is as follows :"]
["For Business:"]
[1,"Turnover of business > 1 Crore;",null,null,null,{"$f":"IF(AND('Data Entry'!C14>10000000,E8=\"Business\"),\"Yes\",\"No\")","v":"No"}]
[null,"Whether 95% of Receipt and Payments of the assessee are through bank Accounts",null,null,null,"Select"]
["For Profession:",null,null,null,null,null,{"$f":"IF(AND('Data Entry'!C14>10000000,E8=\"Business\",F13=\"NA\"),List,\"\")","v":""},null,"List"]
[1,"Receipts form services rendered > 50 Lakhs;",null,null,null,{"$f":"IF(AND('Data Entry'!C14>5000000,E8=\"Profession\"),\"Yes\",\"No\")","v":"No"},null,null,"Select"]
[2,"Receipts form services rendered < 50 Lakhs and Profit < 50%;",null,null,null,"Select",{"$f":"IF(AND('Data Entry'!C14<5000000,E8=\"Profession\"),List,\"\")","v":""},null,"Yes"]
[null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
["Input Prepared By: _________",null,null,"Reviewed By: ___________"]
["Date:________",null,null,"Date: _______"]

{"sheet":"Appointment Letter","index":4,"n_rows":41,"n_cols":2,"rows_kept":41,"cut":false,"hidden":false,"merged":[[30,1,30,8],[2,1,2,8],[3,1,3,8],[16,1,19,8],[11,1,11,8],[21,1,24,8],[26,1,28,8],[8,1,9,3]]}
["Back to Index"]
[]
[null,{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[null,{"$f":"'Data Entry'!C11","v":"10th Floor, Vincent Tower, F.C. Road, Shivajinagar, Pune - 411016, Maharashtra, India."}]
[]
[null,"Date:"]
[]
[null,{"$f":"'Data Entry'!C5","v":"ABC & Co., Chartered Accountants"}]
[null,{"$f":"'Data Entry'!C6","v":"264, Parmar Chowk, Shukrawar Peth, Pune - 411002, Maharashtra, India."}]
[]
[]
[null,"Subject: - Appointment as an Auditor u/s 44 AB of the Income Tax Act, 1961 for the"]
[null,{"$f":"'Data Entry'!B18&\" \"&'Data Entry'!C18&\" relevant to Assessment Year \"&'Data Entry'!C19&\".\"","v":"Financial Year 2023 - 24 relevant to Assessment Year 2024 - 25."}]
[]
[null,"Dear Sir/Ma'am,"]
[]
[null,"We are pleased to inform you that the management, upon its meeting dated ________, has decided to appoint your [Name of the Auditor/Firm] as the Tax Auditor for [Client's Name] for the financial year [Insert Year]. This appointment is in accordance with the provisions of the Income Tax Act, 1961, and any other applicable laws."]
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[null,"Being appointed as Tax Auditor for our organization, you will be responsible for conducting an audit of the entity's financial statements relevant to the compliance of all the applicable tax regulations. We expect the audit to be carried out in a professional manner, adhering to the highest standards of integrity and accuracy."]
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[null,"The remuneration for the conduct of this audit will be Rs.________ /- (Rupees _____________  Only) in addition to travelling and out-of-pocket expenses. We now look forward for your continued co-operation and valued professional services."]
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[null,"Kindly acknowledge the appointment letter along with your acceptance letter."]
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[null,"Thanking You,"]
[]
[null,"Yours faithfully,"]
[null,{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[]
[]
[null,{"$f":"'Data Entry'!C15","v":"Sanjay Veer Kashyap"}]
[null,{"$f":"\"(\"&'Data Entry'!C16&\")\"","v":"(Director)"}]

{"sheet":"Engagement Letter","index":5,"n_rows":414,"n_cols":4,"rows_kept":414,"cut":false,"hidden":false,"merged":[[404,2,405,8],[398,2,398,8],[383,2,386,8],[380,2,381,8],[388,2,389,8],[393,2,396,8],[400,2,402,8],[359,2,360,8],[355,2,357,8],[362,2,365,8],[369,2,370,8],[374,2,376,8],[348,2,351,8],[329,2,330,8],[332,2,333,8],[335,2,338,8],[315,2,318,8],[322,2,325,8],[342,2,346,8],[277,2,279,8],[297,2,302,8],[306,2,309,8],[311,2,313,8],[260,2,265,8],[269,2,275,8],[283,2,295,8],[281,2,281,8],[240,2,258,8],[217,2,222,8],[224,2,226,8],[230,2,236,8],[191,2,197,8],[199,2,203,8],[205,2,209,8],[213,2,215,8],[169,3,173,8],[175,3,176,8],[178,3,181,8],[183,2,189,8],[155,2,157,8],[159,2,162,8],[164,2,167,8],[139,3,140,8],[142,3,146,8],[148,3,149,8],[151,3,153,8],[122,3,126,8],[132,3,137,8],[128,3,130,8],[120,2,120,8],[85,2,87,8],[93,3,95,8],[97,3,100,8],[89,3,89,8],[91,3,91,8],[102,3,105,8],[113,3,115,8],[107,3,108,8],[110,3,111,8],[117,3,118,8],[81,2,83,8],[59,2,64,8],[66,2,72,8],[42,2,46,8],[48,2,52,8],[54,2,57,8],[58,2,58,8],[74,2,77,8],[65,2,65,8],[73,2,73,8],[53,2,53,8],[47,2,47,8],[41,2,41,8],[31,2,33,8],[35,2,38,8],[23,10,24,16],[23,2,24,8],[16,1,19,8],[26,2,29,8],[30,2,30,8],[2,1,2,8],[3,1,3,8],[11,1,11,8],[8,1,9,4]]}
["Back to Index"]
[]
[null,{"$f":"'Appointment Letter'!B3:I3","v":"PQR Pvt. Ltd."}]
[null,{"$f":"'Appointment Letter'!B4:I4","v":"10th Floor, Vincent Tower, F.C. Road, Shivajinagar, Pune - 411016, Maharashtra, India."}]
[]
[null,"Date:"]
[]
[null,{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[null,{"$f":"'Data Entry'!C11","v":"10th Floor, Vincent Tower, F.C. Road, Shivajinagar, Pune - 411016, Maharashtra, India."}]
[]
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[null,{"$f":"\"Subject: Tax Audit of \"&'Data Entry'!C10&\" for the \"&'Data Entry'!B18&\" \"&'Data Entry'!C18&\" relevant to Assessment\"","v":"Subject: Tax Audit of PQR Pvt. Ltd. for the Financial Year 2023 - 24 relevant to Assessment"}]
[null,{"$f":"\"Year \"&'Data Entry'!C19&\".\"","v":"Year 2024 - 25."}]
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[null,"Dear Sir/Ma'am,"]
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[null,"We refer to your letter dated [letter dated] informing us about our appointment as the Tax Auditor of [Entity Name]. This Engagement Letter confirms the understanding of mutual responsibilities upon which [Firm Name] (Firm Registration Number -_______) has been engaged to perform the following services for the Entity."]
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[null,"1. Scope of Work "]
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[null,null,"You have requested that the Firm perform the work outlined below in relation to the Previous Year 2023-24 (Assessment Year 2024-25)."]
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[null,null,"1.1 To issue an Audit Report in Form No. 3CA as specified under clause (a) of sub-rule (1) of Rule 6G and to certify the particulars stated in Form No. 3CD of the Entity for the Previous Year 2023-24(Assessment Year 2024-25) in accordance with section 44AB of the Income-tax Act, 1961 and Income-tax Rules, 1962 thereto."]
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[null,null,"\"OR\""]
[null,null,"1.1   To conduct audit of general-purpose financial statements, which includes balance sheet as on 31/03/2024 and the profit and loss account for the period beginning from 01/04/2023 to ending on 31/03/2024."]
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[null,null,"1.2   To issue an Audit Report in Form No. 3CB as specified under clause (b) of sub-rule (1) of Rule 6G and to certify the particulars stated in Form No. 3CD of the Entity for the Previous Year 2023-24 (Assessment Year 2024-25) in accordance with section 44AB of the Income-tax Act, 1961 and Income-tax Rules, 1962 thereto."]
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[null,"2. Auditor’s Responsibility "]
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[null,null,"2.1   We will conduct our audit in accordance with the Standards on Auditing (‘SAs’), issued by the Institute of Chartered Accountants of India (‘ICAI’). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable, rather than absolute, assurance about whether the particulars in Form No. 3CD are appropriate. "]
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[null,null,"2.2   Because of the inherent limitations of an audit, including the possibility of collusion or improper Management override of controls, there is an unavoidable risk that material misstatements due to fraud or error may occur and not be detected, even though the audit is properly planned and performed in accordance with the SAs. "]
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[null,null,"2.3   The audit shall be carried out in accordance with auditing standards generally accepted in India which includes an examination of evidence on a test check basis and having regard to the materiality of the items involved. Materiality is assessed based on both quantitative and qualitative factors. "]
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[null,null,"2.4   In specific circumstances, when necessary to obtain specialized knowledge or expertise beyond accounting or auditing, we may engage an expert to assist us in the audit process. In such cases we will be relying upon the work performed by the expert (as stated under SA 620 - “Using the work of an Auditor’s Expert”). The expert appointed by us will work under our direction and supervision and we will remain responsible for the audit opinion expressed."]
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[null,null,"2.5   The Tax Audit for the Previous Year 2023-24 (Assessment Year 2024-24) will be carried out in accordance with the provisions of section 44AB of the Income-tax Act, 1961 and the Income-tax Rules, 1962 of India, the Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961 issued by the ICAI and any other notifications issued by Central Board of Direct Taxes / Ministry of Finance with the objective of expressing an opinion in Form No. 3CA “OR” Form No. 3CB on the correctness of particulars given in Form No. 3CD."]
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[null,null,"2.6   Pursuant to the ICAI requirements, we are required to update certain relevant details of the operations of the Entity on the Unique Document Identification Number (UDIN) Portal of the ICAI for generating the UDIN, which is required to be stated on the reports issued by us."]
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[null,"3. Management’s Responsibility"]
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[null,null,"3.1   Our audit will be conducted on the basis that Management and, where appropriate, those charged with governance (Owners / Partners) (‘Management’), acknowledge and understand that they have responsibility:"]
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[null,null,"a) For the preparation and fair presentation of the Financial Statements along with adequate disclosures in accordance with applicable financial reporting framework and generally accepted accounting principles. This includes:"]
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[null,null,null,"i. Compliance with the applicable provisions of the applicable laws;"]
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[null,null,null,"ii. Proper maintenance of accounts and other matters connected therewith;"]
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[null,null,null,"iii. The preparation of the Financial Statements in accordance with, the applicable accounting standards and providing proper explanation relating to any material departures from those accounting standards; "]
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[null,null,null,"iv. Selection of accounting policies and applying them consistently and making judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Entity at the end of the financial year and of the profit and loss of the Entity for that period; "]
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[null,null,null,"v. Taking proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the applicable laws for safeguarding the assets of the Entity and for preventing and detecting fraud and other irregularities; "]
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[null,null,null,"vi. Laying down internal financial controls to be followed by the Entity and that such internal financial controls are adequate and operating effectively; "]
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[null,null,null,"vii. Devising proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively;"]
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[null,null,null,"viii. Assessing the Entity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting for the preparation of the Financial Statements; and "]
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[null,null,null,"ix. Fulfilment of its responsibility for the preparation and accurate presentation of the particulars as required under Form No. 3CD."]
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[null,null,"b) To provide us, inter alia, with:"]
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[null,null,null,"i. Access, at all times, to all information including the books, accounts, vouchers, other records including digital records and documentation of the Entity, that is relevant to the preparation of the Financial Statements and for the verification of the particulars stated in Form No. 3CD such as records, documentation and other matters including books of account maintained in electronic mode; "]
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[null,null,null,"ii. All information, such as records and documentation, and other matters that are relevant to our assessment of internal financial controls with reference to Financial Statements;"]
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[]
[null,null,null,"iii. Management’s evaluation and assessment of the adequacy and effectiveness of the Entity's internal financial controls with reference to Financial Statements, based on the control criteria as defined under the applicable law and all deficiencies, significant deficiencies and material weaknesses in the design or operations of internal financial controls with reference to Financial Statements identified as part of Management’s evaluation;"]
[]
[]
[]
[]
[]
[]
[null,null,null,"iv. Additional information that we may request from Management for the purpose of the audit;"]
[]
[]
[null,null,null,"v. Unrestricted access to persons within the Entity from whom we determine it necessary to obtain audit evidence. This includes our entitlement to require from the officers of the Entity such information and explanations as we may think necessary for the performance of our duties as the auditors of the Entity; "]
[]
[]
[]
[]
[]
[null,null,null,"vi. All the internal audit reports covering the period up to the end of the financial year under audit prior to finalising our audit report; and"]
[]
[]
[null,null,null,"vii. Information of significant changes in the design or operation of the Entity’s internal financial controls that occurred during or subsequent to the date being reported on, including proposed changes being considered."]
[]
[]
[]
[null,null,"c) For making judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Entity at the end of the financial year and of the profit and loss of the Entity for the period."]
[]
[]
[]
[null,null,"3.2   The Management understands and acknowledges that the electronic transmission of information via the internet or otherwise, has inherent risks. Unless otherwise agreed, despite the inherent risks, the management authorises us to communicate electronically with all the concerned parties on all matters related to the engagement."]
[]
[]
[]
[]
[null,null,"3.3   We will make specific inquiries of Management about the representations contained in the Financial Statements. At the conclusion of the engagement, we will also obtain written representations from Management about these matters, and that Management: "]
[]
[]
[]
[]
[null,null,null,"(a) has fulfilled its responsibility for the preparation and accurate presentation of the Financial Statements in accordance with the Companies (Accounting Standards) Rules, 2006 or applicable financial reporting framework and that all transactions have been recorded and are reflected in the Financial Statements;"]
[]
[]
[]
[]
[]
[null,null,null,"(b) has provided us with all relevant information and access as contemplated in this Agreement; and"]
[]
[]
[null,null,null,"(c) understands the importance of the said written Management’s representations for an effective audit, and hence the Entity agrees to release us and our personnel from any liability and costs relating to the Services attributable to any misrepresentations by Management."]
[]
[]
[]
[]
[null,null,"3.4   The responses to those inquiries, the written representations, and the results of our procedures comprise evidence on which we will rely in forming an opinion on the Financial Statements. Management is responsible for setting up mechanism to identify and address any non-compliance or suspected non-compliance with laws and regulations applicable to the Entity and shall ensure that the relevant information and/or updates in regard to such non-compliance or suspected non-compliance is provided to us on timely basis. "]
[]
[]
[]
[]
[]
[]
[]
[null,null,"3.5   In case where auditor has been provided with documents containing digital signatures embedded therein, Management states that they have adopted sufficient safeguards to prevent any unauthorised access or misuse of the digital signature, including implementing robust security measures, regular monitoring to prevent any misuse of the digital signature, placing relevant security controls, integrity checks and other necessary controls on, using documents embedded with digital signatures. "]
[]
[]
[]
[]
[]
[]
[]
[null,null,"3.6   The Entity consents for use, maintenance and where necessary, transfer of the data and information provided or made available by the Entity (including personal information) and represents that it has the lawful right to provide the same to us. The Entity agrees that on request, it will promptly provide us with supporting documents to corroborate the foregoing."]
[]
[]
[]
[]
[]
[null,null,"In case where the auditor has been provided with documents and/ or information in digital format, whether obtained / prepared / extracted from Entity’s Information Technology system or from any other sources in any mode including but not limited to Excel/Word/PDF/Zip files etc., the Management acknowledges its responsibility with respect to reliability and integrity of such information. "]
[]
[]
[]
[null,null,"In case where the auditor has been provided with documents and/ or information in digital format, whether obtained / prepared / extracted from Entity’s Information Technology system or from any other sources in any mode including but not limited to Excel/Word/PDF/Zip files etc., the Management acknowledges its responsibility with respect to reliability and integrity of such information. "]
[]
[null,"4. Matters to be Communicated to Those Charged with Governance "]
[]
[null,null,"In accordance with the Standards on Auditing, we will communicate certain matters related to the conduct and results of the audit to you. Such matters include, but may not be limited to, the following: "]
[]
[]
[]
[null,null,"4.1   Significant findings from the audit including our views about the significant qualitative aspects of the accounting practices, including accounting policies, accounting estimates, Financial Statements disclosures and other matters that are in our professional judgment, significant and relevant to the Management regarding the oversight of the financial reporting process, including significant matters in connection with the Entity’s related parties; and"]
[]
[]
[]
[]
[]
[]
[null,null,"4.2   Written representations requested from the Management and significant matters, if any, arising from the audit that were discussed, or the subject of correspondence, with the Management."]
[]
[]
[]
[null,"5. Working Papers"]
[]
[null,null,"The working papers, files and other electronic documents prepared in connection with our audits are the property of our Firm, constitute confidential information and will be retained by us in accordance with Firm’s policies and procedures. However, we hereby acknowledge that the details or data received from you for the preparation of these working papers are confidential information of the Entity and will not be disclosed by us to any third party, except as set out in para below or when required by legislation, without the prior consent from the Entity."]
[]
[]
[]
[]
[]
[]
[]
[null,"6. Confidentiality of Information"]
[]
[null,null,"We will conduct our audit in accordance with the confidentiality requirements prescribed under the Code of Ethics of the ICAI which requires that the Entity’s information acquired by us under the course of our audit is subject to strict confidentiality. In connection with this engagement, we may access and acquire confidential and other sensitive information (‘confidential information’). We shall adhere to the confidentiality restrictions of the regulatory authorities that govern us, as well as any obligations imposed on us by any applicable laws. The information relating to you, our relationship with you, and to this engagement, including confidential information, may be accessed by other parties who facilitate the administration of our Services or support our infrastructure. We shall remain responsible for preserving confidentiality if confidential information is shared with or accessed by such other parties. We may remove, or arrange for the removal of, names and any other identifiers from confidential information and then use such anonymised information for lawful purposes chosen at our discretion (including UDIN). This clause shall not prohibit our disclosure of confidential information, in confidence, to our professional indemnity insurers or advisers or our disclosure otherwise permitted under this Engagement Letter. This clause shall not apply where confidential information properly enters the public domain or no longer remains confidential without our default."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"We also wish to invite your attention to the fact that our audit process is subject to internal quality reviews / Peer Review / Quality Review / any other Regulatory Review under the Chartered Accountants Act, 1949 or any other law for the time being in force. The reviewer(s) may inspect, examine or take abstracts of our working papers during the course of such review. The reviewer(s) shall be bound by similar confidentiality obligation as stated above."]
[]
[]
[]
[]
[]
[]
[null,"7. Independence"]
[]
[null,null,"In connection with our engagement, the Management will assume certain roles and responsibilities in an effort to assist us in maintaining independence ensuring compliance with the applicable independence requirements and will ensure that the Entity, together with its related entities, has policies and procedures in place for the purpose of ensuring that neither the Entity nor any of its related entities will act to engage us or accept from us any Service that has not been subjected to the pre-approval process, where required, or that would impair our independence."]
[]
[]
[]
[]
[]
[]
[]
[null,null,"In connection with the foregoing, the Entity agrees to furnish and keep us updated with respect to an Entity’s group structure that identifies the legal names of the Entity’s related entities."]
[]
[]
[]
[null,null,"We will communicate to our employees and partners that the Entity is an audit client."]
[]
[null,null,"The Management will coordinate with us to ensure that our independence is not impaired by hiring former or current partners or professional employees who were part of the audit engagement team for certain positions. The Management of the Entity will ensure that the Entity, together with its related entities, also has policies and procedures in place for the purposes of ensuring that our independence will not be impaired by hiring a former or current partner or professional employee as officer; or an employee in a position to exert significant influence over the preparation of the Entity’s accounting records or the Financial Statements that would cause a violation of independence requirements. Any employment opportunities with the Entity for a former or current partner or professional employees who were part of the audit engagement team should be discussed with us before entering into substantive employment conversations with such former or current partner or professional employee."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"The Management will coordinate with us to ensure that our independence is not impaired by appointing relative of the Firm’s partner as Partner / Key Managerial Personnel or in any other capacity which could lead to impairment of independence. Any of the stated opportunities with the Entity for a relative of the Firm’s partner should be discussed with us before entering into substantive conversations with the relative of the Firm’s partner."]
[]
[]
[]
[]
[]
[]
[null,"8. Limitation of Damages"]
[]
[null,null,"Nothing in this Engagement Letter shall exclude or restrict or prevent a claim being brought in respect of: (i) any liability finally judicially determined to arise primarily from the fraud or bad faith by us as auditor; or (ii) any other liabilities which cannot lawfully be limited or excluded, save to the extent permitted by law. "]
[]
[]
[]
[]
[null,null,"The Entity agrees that the auditor shall not be liable to the Entity for any losses for an aggregate amount in excess of the fees paid by the Entity to the auditor under the Agreement. "]
[]
[]
[]
[null,null,"We will not be liable for losses arising as a result of the provision of false, misleading or incomplete information or documentation or the withholding or concealment or misrepresentation of information or documentation by any person or the Entity."]
[]
[]
[]
[]
[null,"9. Indemnification"]
[]
[null,null,"The Entity, by executing this Agreement, agrees to indemnify and hold us harmless from all third-party claims, damages, liabilities and costs, during or after the period of rendering the Services covered under this Agreement, other than those resulting from our wilful misconduct or negligence."]
[]
[]
[]
[]
[null,"10. Fees"]
[]
[null,null,"10.1 Our fees for the Services defined under Scope of Work of this Engagement will be INR [INR] exclusive of Goods and Services Tax (‘GST’)."]
[]
[]
[null,null,"10.2 GST and other statutory liabilities, as applicable will be charged separately. Our bills are payable promptly on presentation. "]
[]
[]
[null,null,"10.3 Our direct out-of-pocket expenses which are necessarily incurred while engaged on this assignment will be billed to you at cost and are to be reimbursed by the Entity. Out-of-pocket expenses include conveyance, external disbursements, outstation travel, lodging and boarding, etc. "]
[]
[]
[]
[]
[null,"11. Invoicing"]
[]
[null,null,"11.1 Invoices for expenses shall be provided as soon as possible after they have been incurred. Invoices for professional services rendered will be sent after the completion of Services or on progressive basis. Payment of the invoiced amount may be made by direct transfer into our bank account, the details of which will be made available."]
[]
[]
[]
[]
[]
[null,null,"11.2 Unless specifically waived, interest will be charged on all amounts outstanding, beyond 30 days from the invoice date. The Entity acknowledges and accepts that the Firm may suspend the provision of the services until such time that all amounts due are paid in full."]
[]
[]
[]
[]
[null,"12. Governing Law, Jurisdiction & Dispute Resolution "]
[]
[null,null,"This Agreement, and any non-contractual obligations arising out of this Agreement or the Services, shall be governed by, and construed in accordance with, the laws of India."]
[]
[]
[]
[null,null,"12.1 If a dispute arises, the parties will attempt to resolve it by discussion and negotiation before commencing legal proceedings. "]
[]
[]
[null,null,"12.2 All disputes or differences, arising out of the Agreement shall be deemed to have arisen at a place where the head office of the auditor is situated and only courts having jurisdiction over the place where head office of the auditor is situated shall determine the same."]
[]
[]
[]
[]
[null,"13. Anti-Money Laundering & Prevention of Corruption"]
[]
[null,null,"Each party shall comply with applicable policies, laws and regulations relating to Anti-Money Laundering and Prevention of Corruption activities."]
[]
[]
[null,"14. Entire Agreement"]
[]
[null,null,"This Agreement sets out the entire Agreement and understanding between the Parties in connection with the Engagement. Any modifications or variations to the Agreement must be in writing and signed by an authorised representative of each party."]
[]
[]
[]
[null,"15. End-Use"]
[]
[null,null,"The audit report and the opinion is solely for the purpose of the subject matter specified in Scope of Work clause of this Engagement Letter."]
[]
[]
[null,null,"If you intend to publish or otherwise reproduce the opinion or otherwise make reference to our firm in a document that contains other information, you agree to provide us with a draft of the document to read and obtain our approval for inclusion of our report, before it is printed and distributed. "]
[]
[]
[]
[]
[null,null,"You are responsible for such documents and our responsibility is restricted only to the documents that have been issued under our name."]
[]
[]
[null,"16. Termination of Agreement"]
[]
[null,null,"Either of the parties to this Agreement may terminate the Agreement by providing 30 days written notice to the other party in case of a material breach by the other party which does not remedy the breach within 5 business days upon receipt of a notice. In these circumstances, the Firm shall be entitled to raise an invoice in respect of fees on the basis of the time spent at agreed hourly rates, up to the amount of the fixed fee (if applicable), and out-of-pocket expenses incurred till such notice of termination is communicated. The Firm shall be entitled to terminate this Agreement in the event of changes to laws, regulations, or the shareholding / group structure that would render such services illegal or in conflict with independence or professional rules."]
[]
[]
[]
[]
[null,null,"If these arrangements are acceptable, please sign one copy of this letter and return it to us. "]
[]
[null,null,"We very much appreciate the opportunity to serve you and would be pleased to furnish any additional information you may request concerning our responsibilities and functions. "]
[]
[]
[]
[null,null,"We trust that our association will be a long and mutually beneficial one. We look forward to working with you. "]
[]
[]
[null,"Yours faithfully,"]
[]
[null,{"$f":"\"For \"&'Data Entry'!C5&\", \"","v":"For ABC & Co., Chartered Accountants, "}]
[]
[]
[null,{"$f":"'Data Entry'!C8","v":"CA Abhishek Dhamne"}]
[null,{"$f":"\"(\"&'Data Entry'!B8&\")\"","v":"(Partner)"}]

{"sheet":"Audit Plan","index":6,"n_rows":38,"n_cols":4,"rows_kept":38,"cut":false,"hidden":false,"merged":[[1,0,1,3],[2,0,2,3],[33,0,33,3],[32,0,32,3],[8,1,8,3],[9,1,9,3],[12,1,12,3],[13,1,13,3],[7,0,11,0],[10,1,10,3],[11,1,11,3],[3,1,3,3],[4,1,4,3],[5,1,5,3],[6,1,6,3],[7,1,7,3]]}
["Back to Index"]
["Audit Plan"]
[]
["Name of the Client",{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
["Audit period",{"$f":"'Data Entry'!B19&\": \"&'Data Entry'!C19","v":"Assessment Year: 2024 - 25"}]
["Audit commenced on"]
["Audit Coordinator"]
["Audit Team",{"$f":"'Data Entry'!B24","v":"CA Abhishek Dhamne"}]
[null,{"$f":"'Data Entry'!B25","v":"B"}]
[null,{"$f":"'Data Entry'!B26","v":"C"}]
[null,{"$f":"'Data Entry'!B27","v":"D"}]
[null,{"$f":"'Data Entry'!B28","v":"E"}]
["Total Days Planned for Audit"]
["Total Man-days"]
["Scope of work","Date","Team Member","Remarks"]
["Opening Balance Verification"]
["Cash Book Vouching"]
["Bank Book Vouching"]
["Sales Vouching"]
["Purchase Vouching"]
["Journal Register Vouching"]
["Debit Note/ Credit Note Vouching"]
["Cash Verification"]
["Inventory Verification"]
["Bank Reconciliation"]
["Fixed Assets and Depreciation"]
["Verification of Statutory Payments"]
["Reconciliations of Statutory Payments"]
["Debtors Confirmations"]
["Creditors Confirmations"]
["Ledger Scrutiny"]
["Finalisation Activities"]
[]
["Remarks: -"]
[]
[]
["Input Prepared By:_________",null,"Reviewed By:___________"]
["Date:________",null,"Date:________"]

{"sheet":"Materiality","index":7,"n_rows":55,"n_cols":9,"rows_kept":55,"cut":false,"hidden":false,"merged":[[30,1,30,7],[22,0,22,1],[23,0,23,1],[24,0,24,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[28,0,28,1],[1,0,1,8],[2,0,2,8],[12,1,13,1],[12,6,13,6],[12,0,13,0],[12,5,13,5],[4,1,4,7],[11,0,11,1],[11,5,11,6]]}
["Back to Index"]
[{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[{"$f":"\"A.Y: \"&'Data Entry'!C19","v":"A.Y: 2024 - 25"}]
[]
["A)","Materiality :"]
[]
["SI","Particulars","Amount (Rs.)","Planning Materiality (%)","Planning Materiality (Rs.)","Performance Materiality (%)","Performance Materiality (Rs.)","Clearly Trivial Threshold (%)","Clearly Trivial Threshold (Rs.)"]
[1,"On the basis of Revenue (Net)",100000,0.1,{"$f":"C8*D8","v":10000},0.7,{"$f":"E8*F8","v":7000},0.05,{"$f":"H8*E8","v":500}]
[2,"On the basis of Assets (PPE)",100000,0.3,{"$f":"C9*D9","v":30000},0.7,{"$f":"E9*F9","v":21000},0.05,{"$f":"H9*E9","v":1500}]
[3,"On the basis of Profit before Tax",10000,0.1,{"$f":"C10*D10","v":1000},0.7,700,0.05,50]
[]
["Comparative Trend",null,null,null,null,"Amount in Rs."]
["SI","Particulars","A","B","C","Total","Average"]
[null,null,"FY 2023-24","FY 2022-23","FY 2021-22"]
[1,"Revenue from operations",100,80,70,{"$f":"SUM(C15:E15)","v":250},{"$f":"AVERAGE(C15:E15)","v":83.333333333333329}]
[2,"Variance",{"$f":"C15-D15","v":20},{"$f":"D15-E15","v":10},0,{"$f":"SUM(C16:E16)","v":30},10]
[3,"Profit/(Loss) Before Tax",10,8,7,25,8.3333333333333339]
[4,"Variance",{"$f":"C17-D17","v":2},{"$f":"D17-E17","v":1},0,3,1]
[5,"Property, Plant and Equipment",6,4,5,15,5]
[6,"Variance",{"$f":"C19-D19","v":2},{"$f":"D19-E19","v":-1},0,1,0.33333333333333331]
[]
["Percentage change in variance"]
["Particulars",null,{"$f":"C14","v":"FY 2023-24"},"FY 2022-23","FY 2021-22"]
["Revenue from operations",null,100,80,70]
["% change",null,{"$f":"(C24-D24)/D24","v":0.25},{"$f":"(D24-E24)/E24","v":0.14285714285714285},0]
["Profit/(Loss) Before Tax",null,{"$f":"C17","v":10},{"$f":"D17","v":8},{"$f":"E17","v":7}]
["% change",null,{"$f":"(C26-D26)/D26","v":0.25},{"$f":"(D26-E26)/E26","v":0.14285714285714285},0]
["Property, Plant and Equipment",null,{"$f":"C19","v":6},{"$f":"D19","v":4},{"$f":"E19","v":5}]
["% change",null,{"$f":"(C28-D28)/D28","v":0.5},{"$f":"(D28-E28)/E28","v":-0.2},0]
[]
["B)","Extent:"]
[]
["SI","Audit Areas","Branch/Unit","Total Number of Transactions","Total Value","No. of Samples selected","Value of Samples selected","% Considered"]
[1,"Revenue form Operations","Pune",10,1000,8,700,{"$f":"G34/E34","v":0.7}]
[{"$f":"A34+1","v":2},"Other Incomes",null,null,null,null,null,{"$f":"G35/E35","v":{"$error":"#DIV/0!"}}]
[{"$f":"A35+1","v":3},"Purchases",null,null,null,null,null,{"$error":"#DIV/0!"}]
[4,"Direct Expenses",null,null,null,null,null,{"$error":"#DIV/0!"}]
[5,"Indirect Expenses",null,null,null,null,null,{"$error":"#DIV/0!"}]
[6,"Others as required;",null,null,null,null,null,{"$error":"#DIV/0!"}]
[{"$f":"A39+1","v":7},"Others as required;",null,null,null,null,null,{"$f":"G40/E40","v":{"$error":"#DIV/0!"}}]
[8,"Others as required;",null,null,null,null,null,{"$error":"#DIV/0!"}]
[9,"Others as required;",null,null,null,null,null,{"$error":"#DIV/0!"}]
[10,"Others as required;",null,null,null,null,null,{"$error":"#DIV/0!"}]
[11,"Others as required;",null,null,null,null,null,{"$error":"#DIV/0!"}]
[12,"Others as required;",null,null,null,null,null,{"$f":"G45/E45","v":{"$error":"#DIV/0!"}}]
[13,"Others as required;",null,null,null,null,null,{"$error":"#DIV/0!"}]
[14,"Others as required;",null,null,null,null,null,{"$error":"#DIV/0!"}]
[15,"Others as required;",null,null,null,null,null,{"$error":"#DIV/0!"}]
[]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,"Date:________"]

{"sheet":"A","index":8,"n_rows":45,"n_cols":9,"rows_kept":45,"cut":false,"hidden":false,"merged":[[4,0,4,6],[1,0,1,6],[41,0,41,1],[13,3,13,6],[40,0,40,1],[2,0,2,6],[8,3,8,6],[9,3,9,6],[10,3,10,6],[11,3,11,6],[12,3,12,6],[5,0,5,6],[14,3,14,6],[27,0,27,6],[22,3,22,6],[23,3,23,6],[40,2,40,6],[41,2,41,6],[38,0,38,6],[13,1,13,2],[14,1,14,2],[15,1,15,2],[21,1,21,2],[22,1,22,2],[18,0,18,6],[24,3,24,6],[25,3,25,6],[15,3,15,6],[17,0,17,6],[28,0,28,6],[19,0,19,6],[23,1,23,2],[7,1,7,2],[7,3,7,6],[36,0,36,6],[37,0,37,6],[39,0,39,6],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[24,1,24,2],[25,1,25,2],[21,3,21,6]]}
["Back to Index"]
[{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[{"$f":"\"A.Y: \"&'Data Entry'!C19","v":"A.Y: 2024 - 25"}]
["Annexure 'A' of Form 3CD"]
["PART - 1"]
["[Refer Clause 1 to 8 of Form 3CD]"]
[]
["SI","Particulars",null,"Inputs"]
[1,"Name of the assessee",null,{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[2,"Address ",null,{"$f":"'Data Entry'!C11","v":"10th Floor, Vincent Tower, F.C. Road, Shivajinagar, Pune - 411016, Maharashtra, India."},null,null,null,null," "]
[3,"Permanent Account Number",null,{"$f":"'Data Entry'!C12","v":"ABCDE1111F"}]
[4,"Status",null,{"$f":"'Data Entry'!C17","v":"8. Private Company"}]
[5,"Previous Year ended",null,{"$f":"'Data Entry'!C18","v":"2023 - 24"}]
[6,"Assessment Year",null,{"$f":"'Data Entry'!C19","v":"2024 - 25"}]
[7,"Whether the assessee is liable to pay indirect tax?",null,"Select"]
[8,"Registration No."]
[]
["PART - 2"]
["[Refer Clause 9 (a) of Form 3CD]"]
["AOP or Firm - Details."]
[]
["SI","Name",null,"Profit Sharing Ratio"]
[1]
[2]
[3]
[4]
[]
["[Refer Clause 9 (b) of Form 3CD]"]
["change in the partners or members or in their profit sharing ratio "]
[]
["SI","Date of Change","Name of Partner/  Member","Type of change","Old profit sharing ratio (%)","New profit Sharing Ratio (%)","Remarks"]
[1]
[{"$f":"A32+1","v":2}]
[{"$f":"A33+1","v":3}]
[{"$f":"A34+1","v":4}]
[]
["PART - 3"]
["[Refer Clause 10 of Form 3CD]"]
["Nature of business or profession"]
[]
["Nature of Business :"]
["Code:"]
[]
["Input Prepared By:_________",null,null,"Reviewed By:___________"]
["Date:________",null,null,"Date:________"]

{"sheet":"B","index":9,"n_rows":55,"n_cols":6,"rows_kept":55,"cut":false,"hidden":false,"merged":[[1,0,1,3],[2,0,2,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[26,0,26,3],[36,0,36,3],[37,0,37,3],[38,0,38,3],[27,0,27,3],[28,0,28,3]]}
["Back to Index"]
[{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[{"$f":"\"A.Y: \"&'Data Entry'!C19","v":"A.Y: 2024 - 25"}]
["Annexure 'B' of Form 3CD"]
["[Refer Clause 11 (b) and 11 (c) of Form 3CD]"]
["Books of Accounts Maintained and Examined"]
[]
["List of Books of Accounts maintained and examined"]
["SI","Particular"]
["a)","Petty Cash Book"]
["b)","Bank Book"]
["c)","General Ledger"]
["e)","Debtor's Ledger"]
["f)","Creditor's Ledger"]
["g)","Journal Register"]
["h)","Purchase Register"]
["i)","Sales Register"]
["j)","Inventory Records",null,null,null," "]
["k)","Credit Note Register"]
["l)","Debit Note Register"]
["m)","Others if any"]
[]
[]
["Books of accounts are maintained in a computer system using ________ software application."]
[]
[]
["Annexure 'B' of Form 3CD"]
["[Refer Clause 14(a) of Form 3CD]"]
["Method of Valuation of Closing Stock"]
[]
["Inventories are valued as follows"]
["SI","Particular",null,"Method of Valuation"]
["a)","Raw Materials",":","At Cost plus Inwards expenses"]
["b)","Semi Finished / Finished Goods",":","At Cost or Market Price whichever is lower"]
["c)","Consumables and Stores",":","At Cost"]
[]
["Annexure 'B' of Form 3CD"]
["ICDS Disclosures"]
["[Refer Clause 13(f) of Form 3CD]"]
[]
["SI","Particular",null,"Disclosures"]
["a)","ICDS I - Accounting Policies ",":","Accounts are prepared on Mercantile system of accounting. Considering the materiality concept no provisions for unpaid expenses and prepaid expenses, for small amount is made. The accounts has been prepared using historical cost convention and on the basis of going concern, with revenue recognized and expenses accounted on accrual basis. Accounting policies not referred to otherwise are consistent with generally accepted accounting principles."]
["b)","ICSD II - Valuation of Inventories",":","Stores, Materials and Finished Goods are stated at lower of Cost or Net Realizable Value is the estimated selling price in the ordinary course of business less estimated selling expenses. The cost includes expenditure in acquiring the inventories and bringing them to the present location and conditions. FIFO method of valuation is being followed. Raw Material are valued at cost plus inward expenses."]
["c","ICDS III - Construction Contracts",":","Contract Revenue and Costs are to be recognized on the basis of percentage of completion. Where the contract revenue cannot be estimated reliably, revenue is recognized to the extent of cost incurred."]
["d","ICDS IV - Revenue Recognition ",":","Revenue from sale of goods is recognised on transfer of significant risks and rewards of ownership when goods are dispatched and the title passes to the customers, net of discounts and rebates granted. Revenue from services is recognized when related services are performed. Interest is recognized as income when such income is receivable. "]
["e","ICDS V - Tangible Fixed Assets",":","Fixed assets are stated at cost of acquisition less accumulated depreciation. The cost comprises of the purchase price and the attributable cost of bringing the asset to its working condition for intended use. Expenses include Inward freight, duties, taxes and other directly attributable expenses. Depreciation on fixed assets is provided on the Straight Line Method pro-rata to the period of use. Capital work-in-progress includes the cost of fixed assets that are not ready for intended use at the Balance Sheet date and advances paid to acquire capital assets before the Balance Sheet date."]
["f","ICDS VI - The Effect of Changes in Foreign Exchange Rates",null,"Transactions denominated in foreign currency are recorded at rates that approximate the exchange rate prevailing on the date of the respective transaction. The disclosure regarding payment in foreign currency is being stated in Notes to Accounts."]
["g","ICDS VII - Governments Grants ",":","Grants and Subsidies from the Government are recognised when there reasonable assurance that i) the Company will comply with the conditions attached to them, and ii) the grant or subsidy will be received. Where the Grant relates to an Asset, it is deducted from the cost of the Asset. Depreciation provided till the date is reversed and to that extent income is recognised."]
["h","ICDS VIII - Securities",":","The company does not hold securities as stock in trade hence ICDS does not apply."]
["i","ICDS IX - Borrowing Costs",":","Borrowing costs includes interest cost on funds borrowed in relation to make the Plant and Machinery ready to use and such interest cost is directly attributable to the period till which the plant and machinery is ready to use shall form part of the cost of such Plant and Machinery, i.e. capitalized to such Asset."]
["j","ICDS X - Provisions, Contingent Liabilities and\nContingent Assets",":","Provision is recognised in the Balance Sheet when, the Company has a present obligation as a result of a past event; it is probable that an outflow of economic benefits will be required to settle the present obligation and a reliable estimate of the amount of the obligation can be made. A disclosure by way of a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow of resources. There is a possible obligation or a present obligation that the likelihood of outflow of resources is remote, no provision or disclosure is made."]
[]
[]
["Input Prepared By:_________",null,null,"Reviewed By:___________"]
["Date:________",null,null,"Date:________"]

{"sheet":"C","index":10,"n_rows":48,"n_cols":4,"rows_kept":48,"cut":false,"hidden":false,"merged":[[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[1,0,1,3],[2,0,2,3],[3,0,3,3],[4,0,4,3],[5,0,5,3],[7,0,8,0],[7,3,8,3],[28,1,28,2],[7,1,8,2],[38,0,43,3],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2],[26,1,26,2],[27,1,27,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[31,0,32,3]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'C' of Form 3CD"]
["[Refer Clause14(b) and 26(B)(b) of Form 3CD] "]
["Details of Computation of Profit u/s 145A"]
[]
["SI","Particulars",null,"Amount \n(Rs.)"]
[]
[]
[null,"Profit / (Loss) as per Profit & Loss A/c on the basis of Exclusive Method",null,0]
[]
[null,"Adjustments required under Section 145A"]
[]
[null,"Add:"]
[1,"Goods and Service Tax on Sales and Closing Stock",null,0]
[]
[null,null,null,{"$f":"SUM(D16:D17)","v":0}]
[]
[null,"Less:"]
[1,"Goods and Service Tax Credit Receivables (Input) A/c",null,0]
[2,"Excess GST Paid",null,0]
[3,"Disallowance under Section 43 B"]
["i","GST on Sales & Closing Stock unpaid on/before the due date of filling of the Return",null,{"$f":"K!G13","v":0}]
[]
[null,null,null,{"$f":"SUM(D21:D25)","v":0}]
[]
[null,"Profit / (Loss) as per Profit & Loss A/c on the basis of Inclusive Method",null,{"$f":"D11+D18-D26","v":0}]
[]
[]
["Note:"]
["The increase in Profit calculated above has been considered for disallowances under section 43 B. Hence, No Impact is considered  under section 145 A. "]
[]
[]
["Note : The assessee follows exclusive method of valuation, no requirement of clause 14(b)"]
[]
["Requirement of this clause: When the assessee is following the inclusive method of valuation"]
[]
["Section 145A follows the inclusive method, i.e., any tax, duty, cess or fee actually paid or incurred on inputs should be added to the cost of inputs (raw materials, stores etc.), and if paid or incurred on the sale of goods, it should be added to the sales if not already added in the books of account. Any tax, duty, cess or fee actually paid or incurred on the inventory (finished goods, work-in-progress, raw materials, etc.) should be added to the inventories, if not already added while valuing the inventory in the accounts."]
[]
[]
[]
[]
[]
[]
[]
["Input Prepared By:_________",null,"Reviewed By:___________"]
["Date:________",null,"Date:________"]

{"sheet":"D","index":11,"n_rows":28,"n_cols":13,"rows_kept":28,"cut":false,"hidden":false,"merged":[[1,0,1,12],[2,0,2,12],[3,0,3,12],[4,0,4,12],[6,0,6,12],[5,0,5,12]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["[Refer Clause 18(a) of Form 3CD]"]
["Annexure 'D' of Form 3CD"]
["Statement Showing Depreciation admissible as per Income Tax Act, 1961"]
[]
["Sl.","Block of assets","Rate","WDV\non the \nFirst day of \nprevious year","Additions \nMore than \n180 days","Sale consi\nderation or other realisation \nduring the year","(4) \n+ (5) \n– (6)","Additions \nLess than \n180 days","Dep\nreciation \non \n(7)","Dep\nreciation \non \n(8)","Initial depreciation, if any, on  (5) and (8)","Total \nDep\nreciation \n(9) + (10)","Closing \nWDV"]
[1,2,3,4,5,6,7,8,9,10,11,12,13]
[]
[1,"Buildings",0.1,0,0,0,{"$f":"D11+E11-F11","v":0},0,{"$f":"G11*C11","v":0},{"$f":"(H11*C11)/2","v":0},0,{"$f":"((+I11+J11+K11))","v":0},{"$f":"G11+H11-L11","v":0}]
[{"$f":"A11+1","v":2},"Furniture & Fittings",0.1,0,0,0,{"$f":"D12+E12-F12","v":0},0,{"$f":"G12*C12","v":0},{"$f":"(H12*C12)/2","v":0},0,{"$f":"((+I12+J12+K12))","v":0},{"$f":"G12+H12-L12","v":0}]
[{"$f":"A12+1","v":3},"Plant and Machinery",0.15,0,0,0,{"$f":"D13+E13-F13","v":0},0,{"$f":"G13*C13","v":0},{"$f":"(H13*C13)/2","v":0},0,{"$f":"((+I13+J13+K13))","v":0},{"$f":"G13+H13-L13","v":0}]
[4,"Computers & Software",0.4,0,0,0,{"$f":"D14+E14-F14","v":0},0,{"$f":"G14*C14","v":0},{"$f":"(H14*C14)/2","v":0},0,{"$f":"((+I14+J14+K14))","v":0},{"$f":"G14+H14-L14","v":0}]
[5,null,null,0,0,0,0,0,0,0,0,0,0]
[6,null,null,0,0,0,0,0,0,0,0,0,0]
[7,null,null,0,0,0,0,0,0,0,0,0,0]
[8,null,null,0,0,0,0,0,0,0,0,0,0]
[9,null,null,0,0,0,0,0,0,0,0,0,0]
[null,"GRAND TOTAL",null,{"$f":"SUM(D11:D19)","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,"Total of Column of (5) and (8) above",{"$f":"E20+H20","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Total of Column (12) above",{"$f":"L20","v":0}]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,null,null,"Date:________"]

{"sheet":"EFG","index":12,"n_rows":72,"n_cols":8,"rows_kept":72,"cut":false,"hidden":false,"merged":[[63,4,63,6],[66,0,67,7],[50,0,50,7],[51,0,51,7],[52,0,52,7],[53,0,53,7],[56,0,56,7],[64,0,64,6],[57,0,57,7],[58,0,58,7],[60,1,60,3],[60,4,60,6],[61,1,61,3],[61,4,61,6],[62,1,62,3],[63,1,63,3],[62,4,62,6],[1,0,1,7],[2,0,2,7],[3,0,3,7],[4,0,4,7],[21,0,21,5]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'E' of Form 3CD"]
["[Refer Clause 20(b) and 21(h)(i) of Form 3CD]"]
[]
["Statement showing details of Employees Contribution to Provident Fund"]
["Month","Employees \nContribution \nCollected\n(Amount Rs.)","Employees \nContribution \nPaid\n(Amount Rs.)","Due Date","Payment \nDate","Delay \nin Days","Disallowed Employees Contribution\n(Amount Rs.)","Disallowed Employer's Contribution\n(Amount Rs.)"]
["2023-04-01",null,null,"2023-05-15","2023-05-15",{"$f":"IF((E9-D9)<0,0,E9-D9)","v":0},{"$f":"IF(F9>0,B9,B9-C9)","v":0},0]
["2023-05-01",null,null,"2023-06-15","2023-06-15",{"$f":"IF((E10-D10)<0,0,E10-D10)","v":0},{"$f":"IF(F10>0,B10,B10-C10)","v":0},0]
["2023-06-01",null,null,"2023-07-15","2023-07-15",0,0,0]
["2023-07-01",null,null,"2023-08-15","2023-08-15",0,0,0]
["2023-08-01",null,null,"2023-09-15","2023-09-15",0,0,0]
["2023-09-01",null,null,"2023-10-15","2023-10-15",0,0,0]
["2023-10-01",null,null,"2023-11-15","2023-11-15",0,0,0]
["2023-11-01",null,null,"2023-12-15","2023-12-15",0,0,0]
["2023-12-01",null,null,"2024-01-15","2024-01-15",0,0,0]
["2024-01-01",null,null,"2024-02-15","2024-02-15",0,0,0]
["2024-02-01",null,null,"2024-03-15","2024-03-15",0,0,0]
["2024-03-01",null,null,"2024-04-15","2024-04-15",0,0,0]
["Total Amount",{"$f":"SUM(B9:B20)","v":0},{"$f":"SUM(C9:C20)","v":0}]
["Total Amount Disallowed",null,null,null,null,null,{"$f":"SUM(G9:G20)","v":0},{"$f":"SUM(H9:H20)","v":0}]
[]
[]
["Statement showing details of Employees State Insurance Corporation Fund"]
[]
["Month","Employees \nContribution \nCollected\n(Amount Rs.)","Employees \nContribution \nPaid\n(Amount Rs.)","Due Date","Payment \nDate","Delay \nin Days","Disallowed Employees Contribution\n(Amount Rs.)","Disallowed Employer's Contribution\n(Amount Rs.)"]
["2023-04-01",null,null,"2023-05-15","2023-05-15",{"$f":"IF((E28-D28)<0,0,E28-D28)","v":0},{"$f":"IF(F28>0,B28,IF((B28-C28)<0,0,(B28-C28)))","v":0},0]
["2023-05-01",null,null,"2023-06-15","2023-06-15",{"$f":"IF((E29-D29)<0,0,E29-D29)","v":0},{"$f":"IF(F29>0,B29,IF((B29-C29)<0,0,(B29-C29)))","v":0},0]
["2023-06-01",null,null,"2023-07-15","2023-07-15",0,0,0]
["2023-07-01",null,null,"2023-08-15","2023-08-15",0,0,0]
["2023-07-01",null,null,"2023-08-15","2023-08-15",0,0,0]
["2023-08-01",null,null,"2023-09-15","2023-09-15",0,0,0]
["2023-09-01",null,null,"2023-10-15","2023-10-15",0,0,0]
["2023-10-01",null,null,"2023-11-15","2023-11-15",0,0,0]
["2023-11-01",null,null,"2023-12-15","2023-12-15",0,0,0]
["2023-12-01",null,null,"2024-01-15","2024-01-15",0,0,0]
["2024-01-01",null,null,"2024-02-15","2024-02-15",0,0,0]
["2024-02-01",null,null,"2024-03-15","2024-03-15",0,0,0]
["2024-03-01",null,null,"2024-04-15","2024-04-15",0,0,0]
["Total Amount",{"$f":"SUM(B28:B40)","v":0},{"$f":"SUM(C28:C40)","v":0},null,null,null,{"$f":"SUM(G28:G40)","v":0},{"$f":"SUM(H28:H40)","v":0}]
[]
["Statement showing details of Maharashtra Labour Welfare Fund / Any Other "]
[]
["Period","Employees \nContribution\nCollected \n(Amount Rs.)","Employees \nContribution\nPaid \n(Amount Rs.)","Due Date","Payment \nDate","Delay \nin Days","Disallowed Employees Contribution\n(Amount Rs.)","Disallowed Employer's Contribution\n(Amount Rs.)"]
[]
["2023-06-01",null,null,"2023-07-15","2023-07-15",{"$f":"IF((E47-D47)>0,E47-D47,0)","v":0},{"$f":"IF(E47-D47>0,B47,B47-C47)","v":0},0]
["2023-12-01",null,null,"2024-01-15","2024-01-15",{"$f":"IF((E48-D48)>0,E48-D48,0)","v":0},{"$f":"IF(E48-D48>0,B48,B48-C48)","v":0},0]
[]
[]
["Annexure 'F' of Form 3CD"]
["[Refer Clause 21(a) of Form 3CD]"]
["Personal Expenditure"]
["Based on our Audit and according to information and explanation, No personal expenses of employees or directors have been charged to revenue account, other than that payable under contractual obligation or incurred in accordance with generally accepted business practices."]
[]
[]
["Annexure 'G' of Form 3CD"]
["[Refer Clause 21(a) and clause 41 of Form 3CD]"]
["Penalties and Fines Payable"]
[]
["Sr. No","Particulars",null,null,"Paid to",null,null,"Amount (Rs.)"]
[1]
[2]
[3]
["Total",null,null,null,null,null,null,{"$f":"+SUM(H62:H62)","v":0}]
[]
["Penalties or fines payable pursuant to a contractual obligation are considered not to be covered come in the ambit of this clause."]
[]
[]
[]
["Input Prepared By:_________",null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,"Date:________"]

{"sheet":"HI","index":13,"n_rows":81,"n_cols":9,"rows_kept":81,"cut":false,"hidden":false,"merged":[[72,1,73,8],[68,2,68,4],[68,5,68,6],[69,2,69,4],[69,5,69,6],[70,2,70,4],[70,5,70,6],[53,2,53,6],[54,2,54,6],[55,2,55,6],[56,2,56,6],[57,2,57,6],[58,2,58,6],[67,5,67,6],[61,0,61,8],[62,0,62,8],[64,1,64,7],[66,5,66,6],[66,2,66,4],[67,2,67,4],[51,0,51,8],[49,0,49,8],[40,0,40,7],[43,1,46,8],[50,0,50,8],[22,0,22,7],[31,0,31,7],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,0,4,8],[13,0,13,7]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'H' of Form 3CD"]
["[Refer Clause 21 (i)(A), 21(i)(B), 21(i)(C) of Form 3CD]"]
[]
["i","Tax deductible and not deducted at all"]
["Sl. ","Head of Accounts","Party","Section","Amount (Rs.)","Date of \npayment \nor Credit","Rate ","Amount of TDS","Amount Disallowed \nu/s 40(a) (ia)"]
[]
[]
[]
[]
[]
["Total Amount Disallowed",null,null,null,null,null,null,null,{"$f":"SUM(I9:I13)","v":0}]
[]
["ii","Shortfall on account of lesser deduction than required to be deducted"]
["Sl. ","Head of Accounts","Party","Section","Amount (Rs.)","Date of \npayment \nor Credit","Rate ","Amount of TDS","Amount Disallowed \nu/s 40(a) (ia)"]
[]
[]
[]
[]
[]
["Total Amount Disallowed",null,null,null,null,null,null,null,{"$f":"SUM(I18:I22)","v":0}]
[]
["iii","Tax deducted late"]
["Sl. ","Head of Accounts","Party","Section","Amount (Rs.)","Date of \npayment \nor Credit","Rate ","Amount of TDS","Amount Disallowed \nu/s 40(a) (ia)"]
[]
[]
[]
[]
[]
["Total Amount Disallowed",null,null,null,null,null,null,null,{"$f":"SUM(I27:I31)","v":0}]
[]
["iv","Tax deducted but not paid to the credit of the Central Government"]
["Sl. ","Head of Accounts","Party","Section","Amount (Rs.)","Date of \npayment \nor Credit","Rate ","Amount of TDS","Amount Disallowed \nu/s 40(a) (ia)"]
[]
[]
[]
[]
[]
["Total Amount Disallowed",null,null,null,null,null,null,null,{"$f":"SUM(I36:I40)","v":0}]
[]
[null,"Note:"]
[null,"We have verified the details required to be furnished under this clause in accordance with the methodology suggested under paras 33.3, 33.4, 33.5 and 50.2 of the “Guidance Note on Tax Audit under section 44AB of the Income Tax Act, 1961” (Revised 2005 Edition and Supplementary Guidance Note issued in September 2006) issued by the ICAI. Accordingly, in view of the voluminous nature of the transactions, we have verified on test basis that tax has been deducted and remitted to the Government as required under Chapter XVII-B of the Income Tax Act 1961. The instances of non-compliance are given vide in the above Annexures."]
[]
[]
[]
[]
[]
["Annexure 'I' of Form 3CD"]
["Part - 1"]
["[Refer Clause 21(d)(A) and 21(d)(B) of Form 3CD]"]
["Cash Payment above Rs. 10000"]
["Sl. ","Date","Particulars",null,null,null,null,"Voucher No.","Amount in Rs."]
[]
[]
[]
[]
[]
[]
[]
["Part - 2"]
["[Refer Clause 21(g) of Form 3 CD]"]
[]
["i","Liabilities neither provided for Claims against the Company nor acknowledged as debts: "]
[]
[null,"SI","Particulars of Liability",null,null,"As at 2024,\nMarch 31"]
[null,"a)","Bank Guarantee"]
[null,"b)"]
[null,"c)"]
[null,"d)"]
[]
[null,"Future cash outflows in respect of (a) above are determinable only on receipt of judgements /decisions pending with various forums / authorities.     "]
[]
[]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,"Date:________"]

{"sheet":"J","index":14,"n_rows":20,"n_cols":8,"rows_kept":20,"cut":false,"hidden":false,"merged":[[19,0,19,8],[7,1,7,6],[8,1,8,6],[7,7,7,8],[8,7,8,8],[17,0,18,8],[3,0,3,8],[2,0,2,8],[1,0,1,8],[4,0,4,8],[6,1,6,6],[6,7,6,8]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'J' of Form 3CD"]
["[Refer Clause 22 of Form 3 CD]"]
[]
["SI","Particulars",null,null,null,null,null,"Amount in Rs."]
[1,"Amount of interest inadmissible under section 23 of the MSMED Act, 2006."]
[2,"Amount inadmissible u/s 43B(h)"]
[]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,"Date:________"]
[]
["** \"For calculation of Interest and Amount inadmissible u/s 23 and 43B(h) of MSMED Act, 2006\" Download the utility for \"Section 43B(h) - Reporting Tool\" from the link given below;"]
[]
["https://www.abhishekdhamne.com/professional-tools/"]

{"sheet":"K","index":15,"n_rows":35,"n_cols":11,"rows_kept":35,"cut":false,"hidden":false,"merged":[[1,0,1,6],[2,0,2,6],[3,0,3,6],[4,0,4,6],[47,0,47,6],[10,0,10,6],[35,0,35,6],[22,0,22,6],[23,0,23,6],[24,0,24,6],[26,0,26,1],[28,0,28,1],[29,0,29,1],[30,0,30,1],[27,0,27,6],[57,7,65,7],[57,0,57,6],[48,7,49,8]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'K' of Form 3CD"]
["[ Refer Clause  21 (e) and 26 (A) of Form 3 CD]"]
[]
["Particulars of Expenditure under Clause (a),(c),(d),(e) and (f) of Section 43B"]
[]
["Nature of Liability","Opening Unpaid \namount","Amount Incurred  during the year","Amount paid before the due date of filling return","Payment made / written back in the PY (allowed on payment basis)","Amount Disallowed (unpaid amount)","Amount  unpaid on the date of filling return"]
[]
["For the FY 2023-24"]
[]
["Goods and Service Tax",0,0,0,0,0,{"$f":"B13+C13-E13-D13","v":0},null,null," "," "]
[]
["Interest",0,0,0,0,0,{"$f":"B15+C15-E15-D15","v":0}]
[]
["Gratuity",0,0,0,0,0,{"$f":"B17+C17-E17-D17","v":0}]
[]
["Leave Encashment",0,0,0,0,{"$f":"C19-E19","v":0},{"$f":"B19+C19-E19-D19","v":0}]
[]
["Total (A)",{"$f":"SUM(B12:B20)","v":0},{"$f":"SUM(C12:C20)","v":0},0,0,0,0]
[]
["Annexure 'K-I' of Form 3CD"]
["[ Refer Clause 27(a)  of Form 3 CD]"]
["Amount of Central Value Added Tax credits availed of or utilized during the previous year and its treatment in the profit and loss account and treatment of outstanding Modified Value Added Tax credits in the accounts. "]
[]
["Nature of Liability",null,"Opening Balance","CENVAT/ITC Availed","CENVAT/ITC \nUtilised","Closing/ outstanding balance","Treatment in Profit & Loss Account"]
["For the FY 2023-24"]
["ITC",null,0,0,0,{"$f":"C29+D29-E29","v":0}]
[null,null,0,0,0,{"$f":"C30+D30-E30","v":0}]
["Total (A)",null,{"$f":"SUM(C29:C30)","v":0},{"$f":"SUM(D29:D30)","v":0},{"$f":"SUM(E29:E30)","v":0},{"$f":"SUM(F29:F30)","v":0}]
[]
[]
["Input Prepared By:_________",null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,"Date:________"]

{"sheet":"L","index":16,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":false,"merged":[[2,10,3,13],[27,0,27,5],[5,7,5,8],[1,0,1,9],[2,0,2,9],[3,0,3,9],[4,0,4,9]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"+B!A3","v":"A.Y: 2024 - 25"},null,null,null,null,null,null,null,null,null,"Take data from Related Party summary from Notes to accounts (P&L) items  only"]
["Annexure 'L' of Form 3CD"]
["[Refer Clause 23]"]
["Details of Payments made to Persons specified u/s 40A(2)(b)",null,null,null,null,null,null,"TRANSACTIONS"]
["Sl","Name of the Person","PAN","Status","Designation and Relation","Nature of Payment","Opening ","Debit","Credit","Closing"]
[1,null,null,null,null,null,null,null,null,{"$f":"G8+H8-I8","v":0},{"$f":"H8-I8","v":0},{"$f":"G8+H8-I8","v":0}]
[{"$f":"A8+1","v":2},null,null,null,null,null,null,null,null,0,{"$f":"H9-I9","v":0},0]
[{"$f":"A9+1","v":3},null,null,null,null,null,null,null,null,0,{"$f":"H10-I10","v":0},0]
[4,null,null,null,null,null,null,null,null,0,{"$f":"H11-I11","v":0},0]
[5,null,null,null,null,null,null,null,null,0,{"$f":"H12-I12","v":0},0]
[6,null,null,null,null,null,null,null,null,0,{"$f":"H13-I13","v":0},0]
[7,null,null,null,null,null,null,null,null,0,0,0]
[8,null,null,null,null,null,null,null,null,0,0,0]
[9,null,null,null,null,null,null,null,null,0,0,0]
[10,null,null,null,null,null,null,null,null,{"$f":"G17+H17-I17","v":0},{"$f":"H17-I17","v":0},0]
[11,null,null,null,null,null,null,null,null,0,{"$f":"H18-I18","v":0},{"$f":"G18+H18-I18","v":0}]
[12,null,null,null,null,null,null,null,null,0,0,0]
[13,null,null,null,null,null,null,null,null,0,0,0]
[14,null,null,null,null,null,null,null,null,0,0,0]
[15,null,null,null,null,null,null,null,null,0,0,0]
[{"$f":"A22+1","v":16},null,null,null,null,null,null,null,null,0,0,0]
[17,null,null,null,null,null,null,null,null,0,0,0]
[18,null,null,null,null,null,null,null,null,0,0,0]
[19,null,null,null,null,null,null,null,null,0,0,0]
[20,null,null,null,null,null,null,null,null,0,0,0]
["GRAND TOTAL",null,null,null,null,null,{"$f":"SUM(G8:G27)","v":0},{"$f":"SUM(H8:H22)","v":0},{"$f":"SUM(I8:I22)","v":0},{"$f":"SUM(J8:J22)","v":0}]
[]
[]
["Input Prepared By:_________",null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,"Date:________"]

{"sheet":"M","index":17,"n_rows":37,"n_cols":11,"rows_kept":37,"cut":false,"hidden":false,"merged":[[1,0,1,10],[2,0,2,10],[30,0,30,3],[30,8,30,9],[3,0,3,10],[4,0,4,10],[5,0,5,10]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"+B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'M' of Form 3CD"]
["[Refer Clause 31 (a)]"]
["Details of Loan or Deposits Taken or Accepted (Security Deposits)"]
[]
["SI","Name","Address","PAN","Op. Bal. \n(Rs.)","Amount or loan or deposit taken or accepted  \n(Rs.)","Amount of Repayment (Rs.)","Closing\nBalances\n(Rs.)","Mode of Acceptance","Whether A/c was squared up during P.Y.","Maximum amount outs\ntanding \n(Rs.)"]
[1,null,null,null,null,null,null,{"$f":"E9+F9-G9","v":0},null,{"$f":"IF(H9=0,\"Yes\",\"No\")","v":"Yes"},{"$f":"MAX(F9,G9,H9,E9)","v":0}]
[{"$f":"A9+1","v":2},null,null,null,null,null,null,{"$f":"E10+F10-G10","v":0},null,{"$f":"IF(H10=0,\"Yes\",\"No\")","v":"Yes"},{"$f":"MAX(F10,G10,H10,E10)","v":0}]
[{"$f":"A10+1","v":3},null,null,null,null,null,null,0,null,"Yes",{"$f":"MAX(F11,G11,H11,E11)","v":0}]
[4,null,null,null,null,null,null,0,null,"Yes",{"$f":"MAX(F12,G12,H12,E12)","v":0}]
[5,null,null,null,null,null,null,{"$f":"E13+F13-G13","v":0},null,{"$f":"IF(H13=0,\"Yes\",\"No\")","v":"Yes"},{"$f":"MAX(F13,G13,H13,E13)","v":0}]
[6,null,null,null,null,null,null,0,null,"Yes",0]
[7,null,null,null,null,null,null,0,null,"Yes",0]
[8,null,null,null,null,null,null,0,null,"Yes",0]
[9,null,null,null,null,null,null,0,null,"Yes",0]
[10,null,null,null,null,null,null,0,null,"Yes",0]
[11,null,null,null,null,null,null,0,null,"Yes",0]
[12,null,null,null,null,null,null,0,null,"Yes",0]
[13,null,null,null,null,null,null,0,null,"Yes",0]
[14,null,null,null,null,null,null,{"$f":"E22+F22-G22","v":0},null,{"$f":"IF(H22=0,\"Yes\",\"No\")","v":"Yes"},0]
[15,null,null,null,null,null,null,0,null,"Yes",0]
[16,null,null,null,null,null,null,0,null,"Yes",0]
[17,null,null,null,null,null,null,0,null,"Yes",0]
[18,null,null,null,null,null,null,0,null,"Yes",0]
[19,null,null,null,null,null,null,0,null,"Yes",0]
[20,null,null,null,null,null,null,0,null,"Yes",0]
[21,null,null,null,null,null,null,0,null,"Yes",0]
[22,null,null,null,null,null,null,0,null,"Yes",0]
["Total",null,null,null,{"$f":"SUM(E9:E30)","v":0},{"$f":"SUM(F9:F30)","v":0},{"$f":"SUM(G9:G30)","v":0},{"$f":"SUM(H9:H30)","v":0},null,null,0]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,null,"Date:________"]

{"sheet":"N","index":18,"n_rows":25,"n_cols":7,"rows_kept":25,"cut":false,"hidden":false,"merged":[[6,0,6,4],[1,0,1,6],[2,0,2,6],[3,0,3,6],[4,0,4,6],[5,0,5,6]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'N'"]
["[Refer Clause '32 (a) '  of form 3CD]"]
["Detail of bought forward losses or depreciation allowance in the following manner to the extent available"]
[]
["SI","Assessment Year","Nature of loss/ allowance","Amount Returned as \n(in Rs.)","Amount assessed as","DIN","Order Date"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,"Date:________"]
[]
[]
["  "]

{"sheet":"O","index":19,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[1,0,1,6],[2,0,2,6],[3,0,3,6],[4,0,4,6]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'O' of Form 3CD"]
["[Refer Clause 33  of Form 3CD]"]
[]
["i","Details of deductions admissible under Chapter VIA"]
["Sl. ","Amount of Donation","Amount admissible","Donation paid to ","PAN","Under Section","Registration No. issued by the National Committee "]
[1]
[2]
[3]
[4]
[5]
[6]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,"Date:________"]

{"sheet":"P","index":20,"n_rows":29,"n_cols":11,"rows_kept":29,"cut":false,"hidden":false,"merged":[[1,0,1,10],[2,0,2,10],[3,0,3,10],[4,0,4,10],[5,0,5,10],[6,0,7,0],[6,1,7,1],[6,2,7,2],[6,3,7,3],[6,4,7,4],[6,10,7,10],[6,5,7,5],[6,6,7,6],[6,7,7,7],[6,8,7,8],[6,9,7,9]]}
["Back to Index"]
[{"$f":"O!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"+A!A3:G3","v":"A.Y: 2024 - 25"}]
["Annexure P"]
["[Refer Clause 34(a) of Form 3CD]"]
[]
["SI","Tax Deduction and collection Account Number","Section","Nature Of Payment","Total\namount of\npayment or receipt of the\nnature specified\n in column\n","Total\namount on which Tax was required to be deducted or collected out of (4)\n","Total amount\non which tax was\ndeducted or collected at\nspecified rate\nout of\n(5)\n","Amount of Tax Deducted/ collected out of (6)","Total amount on which\ntax was deducted or\ncollected at less than\nspecified rate\nout of (7)\n","Amount\nof tax\ndeducted or\ncollected on\n(8)\n","Amount of\ntax deducted or collected\nnot deposited\nto the credit of the\nCentral\nGovernment out of\n(6) and (8)\n"]
[]
[null,1,2,3,4,5,6,7,8,9,10]
[1]
[{"$f":"A10+1","v":2}]
[{"$f":"A11+1","v":3}]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[null,null,null,"Grand Total",{"$f":"SUM(E10:E24)","v":0},{"$f":"SUM(F10:F24)","v":0},0,0,0,0,0]
[]
[]
["Input Prepared By:_________",null,null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,null,"Date:________"]

{"sheet":"P-1","index":21,"n_rows":31,"n_cols":7,"rows_kept":31,"cut":false,"hidden":false,"merged":[[1,0,1,6],[2,0,2,6],[3,0,3,6],[4,0,4,6]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure P1 "]
["[Refer Clause 34 (b)  of Form 3CD]"]
[]
["SI","Tax deduction and collection Account Number (TAN) *","Type of Form *","Quarter","Due date for furnishing *  (dd/mm/yyyy)","Date of furnishing, if furnished *  (dd/mm/yyyy)","Whether the statement of tax deducted or collected contains information about all transactions which are required to be reported *"]
[1,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[{"$f":"A8+1","v":2},{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[{"$f":"A9+1","v":3},{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[4,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[5,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[6,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[7,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[8,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[9,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[10,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[11,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[12,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[13,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[14,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[15,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[16,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[{"$f":"A23+1","v":17},{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[18,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[19,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[20,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[{"$f":"A27+1","v":21},{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[]
["Input Prepared By:_________",null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,"Date:________"]

{"sheet":"P-2","index":22,"n_rows":39,"n_cols":5,"rows_kept":39,"cut":false,"hidden":false,"merged":[[3,0,3,4],[1,0,1,4],[4,0,4,4],[2,0,2,4],[28,0,28,1]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'P-2'"]
["[Refer Clause 34 (c)  of Form 3CD]"]
[]
["SI"," Tax deduction and collection Account Number (TAN) *","Amount of interest under section 201(1A)/206C(7) is payable *","Amount paid out of column (2) *","Date of Payment * \n (dd/mm/yyyy)"]
[1,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[{"$f":"A8+1","v":2},{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[{"$f":"A9+1","v":3},{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[4,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[5,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[6,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[7,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[8,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[9,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[10,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[11,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[12,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[13,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[14,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[15,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[16,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[17,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[18,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[19,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[20,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
[21,{"$f":"'Data Entry'!$C$13","v":"PPPP11111G"}]
["Total",null,{"$f":"SUM(C8:C28)","v":0},{"$f":"SUM(D8:D28)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,"Reviewed By:___________"]
["Date:________",null,null,"Date:________"]

{"sheet":"Q","index":23,"n_rows":29,"n_cols":14,"rows_kept":29,"cut":false,"hidden":false,"merged":[[7,13,8,13],[2,0,2,12],[3,0,3,12],[4,0,4,12],[1,0,1,12],[7,0,8,0],[7,1,7,3],[7,4,7,6],[7,7,7,9],[7,10,7,12]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'Q'  Of Form 3CD"]
["[Refer Clause  35(a) of Form 3CD]"]
[]
[]
["Particulars","Opening Balance",null,null,"Inwards",null,null,"Outwards",null,null,"Closing Balance",null,null,"Diff"]
[null,"Quantity","Rate","Value","Quantity","Rate","Value","Quantity","Rate","Value","Quantity","Rate","Value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M10+J10-G10-D10","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M11+J11-G11-D11","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Grand Total",{"$f":"SUM(B10:B19)","v":0},null,{"$f":"SUM(D10:D19)","v":0},{"$f":"SUM(E10:E19)","v":0},null,{"$f":"SUM(G10:G19)","v":0},{"$f":"SUM(H10:H19)","v":0},null,{"$f":"SUM(J10:J19)","v":0},{"$f":"SUM(K10:K19)","v":0},null,{"$f":"SUM(M10:M19)","v":0},{"$f":"SUM(N10:N19)","v":0}]
[]
[]
[]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,null,null,"Date:________"]

{"sheet":"R","index":24,"n_rows":41,"n_cols":6,"rows_kept":41,"cut":false,"hidden":false,"merged":[[1,0,1,3],[2,0,2,3],[3,0,3,3],[4,0,4,3],[6,0,6,1]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'R' of Form 3CD"]
["[Refer Clause No. 40 of Form 3 CD]"]
[]
["Calculation of various Ratios "]
[null,null,null,"Amount (Rs.)"]
["Sl","Particulars","FY \n2023-24","FY \n2022-23"]
[]
[null,"Gross Profit",0,0]
[]
[null,"Turnover",0,0]
[]
["a","Gross Profit/Turnover",{"$f":"(C11/C13)","v":{"$error":"#DIV/0!"}},{"$f":"(D11/D13)","v":{"$error":"#DIV/0!"}}]
[]
[null,"Net Profit",0,0]
[]
[null,"Turnover",{"$f":"C13","v":0},{"$f":"D13","v":0}]
[]
["b","Net Profit/Turnover",{"$f":"C17/C19","v":{"$error":"#DIV/0!"}},{"$f":"D17/D19","v":{"$error":"#DIV/0!"}}]
[]
[null,"Closing Stock of Raw Materials and Finished Goods",0,0]
[]
[null,"Turnover",{"$f":"C19","v":0},{"$f":"D19","v":0}]
[]
["c","Stock in Trade/Turnover",{"$f":"C23/C25","v":{"$error":"#DIV/0!"}},{"$f":"D23/D25","v":{"$error":"#DIV/0!"}}]
[]
[null,"Material Consumed (in Kg Fats)",0,0,null," "]
[]
[null,"Finished Goods Produced (in Kg Fats)",0,0,null," "]
[]
["d","Material Consumed / Finished Goods Produced",{"$f":"+C29/C31","v":{"$error":"#DIV/0!"}},{"$f":"+D29/D31","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
[]
[]
["Input Prepared By:_________",null,"Reviewed By:___________"]
["Date:________",null,"Date:________"]

{"sheet":"S","index":25,"n_rows":28,"n_cols":7,"rows_kept":28,"cut":false,"hidden":false,"merged":[[1,0,1,6],[2,0,2,6],[4,0,4,6],[3,0,3,6]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Annexure 'S' of Form 3CD"]
["[Refer Clause No. 44 of Form 3 CD]"]
[]
["Particulars","Expenditure in respect of entities registered under GST Supplies exempt from GST","Expenditure in respect of entities registered under GST Entities under composite scheme","Expenditure in respect of entities registered under GST Others","Expenditure in respect of entities registered under GST Total","Expenditure in respect of entities not registered under GST","Total expenditure"]
[null,null,null,null,{"$f":"SUM(B8:D8)","v":0},0,{"$f":"SUM(E8:F8)","v":0}]
[null,null,null,null,{"$f":"SUM(B9:D9)","v":0},0,{"$f":"SUM(E9:F9)","v":0}]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[null,null,null,null,0,0,0]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,"Date:________"]

{"sheet":"Final TB","index":26,"n_rows":6,"n_cols":6,"rows_kept":6,"cut":false,"hidden":false,"merged":[[1,0,1,5],[2,0,2,5],[3,0,3,5]]}
["Back to Index"]
[{"$f":"B!A2","v":"PQR Pvt. Ltd."}]
[{"$f":"B!A3","v":"A.Y: 2024 - 25"}]
["Trial Balance as on 31st March 2024"]
[]
["Branches","Particulars","Balance Sheet Grouping","Accounting Software Grouping","BS/PL","Closing Balance"]

{"sheet":"Extent of Checking","index":27,"n_rows":47,"n_cols":1,"rows_kept":47,"cut":false,"hidden":true,"merged":[[46,0,46,8],[47,0,47,8],[33,0,33,8],[11,0,11,8],[43,0,43,8],[42,0,42,8],[44,0,44,8],[28,0,28,8],[29,0,29,8],[30,0,30,8],[31,0,31,8],[32,0,32,8],[45,0,45,8],[34,0,34,8],[35,0,35,8],[36,0,36,8],[37,0,37,8],[41,0,41,8],[14,0,14,8],[15,0,15,8],[16,0,16,8],[27,0,27,8],[26,0,26,8],[23,0,23,8],[24,0,24,8],[21,0,21,8],[22,0,22,8],[1,0,1,8],[3,0,3,8],[5,0,5,8],[0,0,0,8],[2,0,2,8],[4,0,4,8],[13,0,13,8],[6,0,6,8],[7,0,7,8],[8,0,8,8],[25,0,25,8],[19,0,19,8],[20,0,20,8],[17,0,17,8],[18,0,18,8],[9,0,9,8],[10,0,10,8],[12,0,12,8]]}
[{"$f":"'Data Entry'!C5","v":"ABC & Co., Chartered Accountants"}]
[]
["Extent of Checking Sheet"]
[]
[{"$f":"\"Name of the Client : \"&'Data Entry'!C10","v":"Name of the Client : PQR Pvt. Ltd."}]
[]
[{"$f":"\"Audit for Financial Year \"&'Data Entry'!C18","v":"Audit for Financial Year 2023 - 24"}]
[]
[]
["Area of Audit:"]
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["Signed by:"]
[]
["(Articled Assistant)"]
[]
["Date:"]

{"sheet":"Ob. Sheet","index":28,"n_rows":50,"n_cols":2,"rows_kept":50,"cut":false,"hidden":false,"merged":[[38,0,38,1],[11,0,11,1],[12,0,12,1],[13,0,13,1],[14,0,14,1],[15,0,15,1],[37,0,37,1],[32,0,32,1],[33,0,33,1],[34,0,34,1],[35,0,35,1],[36,0,36,1],[24,0,24,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[1,0,1,1],[2,0,2,1],[3,0,3,1],[4,0,4,1],[5,0,5,1],[30,13,30,14],[29,0,29,1],[30,0,30,1],[31,0,31,1],[9,0,9,1],[28,0,28,1],[16,0,16,1],[17,0,17,1],[18,0,18,1],[19,0,19,1],[20,0,20,1],[21,0,21,1],[22,0,22,1],[23,0,23,1]]}
["Back to Index"]
[{"$f":"'Data Entry'!C5","v":"ABC & Co., Chartered Accountants"}]
["Audit Observation Sheet"]
[{"$f":"\"Name of the Client : \"&'Data Entry'!C10","v":"Name of the Client : PQR Pvt. Ltd."}]
[{"$f":"\"Audit for Financial Year \"&'Data Entry'!C18","v":"Audit for Financial Year 2023 - 24"}]
["Audit Period : 01/04/2023 to 31/03/2024"]
[]
["Areas of audit :"]
[]
[]
["Observations:"]
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["Documents Perused:"]
[]
[]
[]
[]
[]
[]
["Signed by:","    Signed by:"]
["(Articled Assistant)","    (Client officer)"]
[]
["Date :"]

{"sheet":"Query Sheet","index":29,"n_rows":28,"n_cols":6,"rows_kept":28,"cut":false,"hidden":false,"merged":[[1,0,1,2],[1,3,1,4]]}
["Back to Index"]
[{"$f":"'Data Entry'!C5","v":"ABC & Co., Chartered Accountants"},null,null,{"$f":"'Data Entry'!B18&\": - \"&'Data Entry'!C18","v":"Financial Year: - 2023 - 24"},null,"Query Sheet No.: -"]
[]
["Client:",{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."},null,null,"Period:","Area:"]
[]
["Voucher No. & Date","Head of Account","Amt. Rs.      (In Books)","Name of the Party","Observations","Action / Management Response"]
[]
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[]
[]
["Audit Officer - ",null,"                                         Officer-In-Charge"," Client's Officer -",null,"Reviewed By -"]
["Name & Sign :",null,null," Name & Sign :",null,"Name & Sign"]
["Date :",null,null," Date :",null,"Date :"]

{"sheet":"Cash Docket","index":30,"n_rows":37,"n_cols":4,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,0,2,3],[1,0,1,3],[3,0,3,3],[17,0,17,2],[26,0,26,2],[27,0,27,2],[24,0,24,2],[9,0,9,3],[18,0,18,3],[25,0,25,2]]}
["Back to Index"]
[{"$f":"'Data Entry'!C5","v":"ABC & Co., Chartered Accountants"}]
["Cash Verification Docket"]
["As on __________"]
[]
["Client:",{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
["F. Y. :",{"$f":"'Data Entry'!C18","v":"2023 - 24"}]
[]
["SI","Denomination","Quantity","Amount"]
["Notes"]
[1,500,0,{"$f":"C11*B11","v":0}]
[{"$f":"A11+1","v":2},200,0,{"$f":"C12*B12","v":0}]
[{"$f":"A12+1","v":3},100,0,0]
[4,50,0,0]
[5,20,0,0]
[6,10,0,0]
[7,5,0,0]
["Sub-Total",null,null,{"$f":"SUM(D11:D17)","v":0}]
["Coins"]
[{"$f":"A17+1","v":8},20,0,{"$f":"B20*C20","v":0}]
[{"$f":"A20+1","v":9},10,0,{"$f":"B21*C21","v":0}]
[{"$f":"A21+1","v":10},5,0,0]
[{"$f":"A22+1","v":11},2,0,0]
[12,1,0,0]
["Sub-Total",null,null,{"$f":"SUM(D20:D24)","v":0}]
["Total as per Verification",null,null,{"$f":"D18+D25","v":0}]
["Total as Books",null,null,0]
["Difference",null,null,{"$f":"D26-D27","v":0}]
[]
[]
[]
["Verified By:"]
["ABC",null,null,"XYZ"]
["(Articled Assistant)",null,null,"(Cashier)"]
[]
["Date:"]
["Place: "]

{"sheet":"Stock Report","index":31,"n_rows":218,"n_cols":13,"rows_kept":218,"cut":false,"hidden":false,"merged":[[225,1,225,12],[226,1,226,12],[227,1,227,12],[228,1,228,12],[212,1,212,12],[213,1,213,12],[219,1,219,12],[220,1,220,12],[221,1,221,12],[222,1,222,12],[223,1,223,12],[224,1,224,12],[214,1,214,12],[216,1,216,12],[217,1,217,12],[218,1,218,12],[170,1,170,12],[211,1,211,12],[215,1,215,12],[206,1,206,12],[207,1,207,12],[208,1,208,12],[209,1,209,12],[192,1,192,12],[185,1,185,12],[210,1,210,12],[197,1,197,12],[198,1,198,12],[199,1,199,12],[200,1,200,12],[201,1,201,12],[202,1,202,12],[203,1,203,12],[204,1,204,12],[205,1,205,12],[186,1,189,1],[177,2,181,12],[193,1,196,1],[193,2,196,12],[186,2,191,12],[184,1,184,12],[183,1,183,12],[171,2,171,12],[173,2,175,12],[173,1,175,1],[177,1,180,1],[182,1,182,12],[176,1,176,12],[172,1,172,12],[102,1,104,1],[101,1,101,12],[166,2,166,12],[167,1,167,12],[168,2,168,12],[165,1,165,12],[31,11,31,12],[32,11,32,12],[33,11,33,12],[34,11,34,12],[164,1,164,12],[44,11,44,12],[45,11,45,12],[46,11,46,12],[47,11,47,12],[48,11,48,12],[49,11,49,12],[44,9,44,10],[45,9,45,10],[46,9,46,10],[47,9,47,10],[48,9,48,10],[49,9,49,10],[44,7,44,8],[109,10,109,12],[110,10,110,12],[111,10,111,12],[112,10,112,12],[105,1,105,12],[107,1,107,12],[108,8,108,9],[109,8,109,9],[110,8,110,9],[108,3,108,5],[108,6,108,7],[109,3,109,5],[109,6,109,7],[108,10,108,12],[110,6,110,7],[162,3,162,4],[162,5,162,6],[157,5,157,6],[158,5,158,6],[159,5,159,6],[160,5,160,6],[161,3,161,4],[161,5,161,6],[155,3,156,4],[155,2,156,2],[155,1,156,1],[158,3,158,4],[159,3,159,4],[160,3,160,4],[150,3,150,5],[150,6,150,7],[153,2,153,12],[152,1,152,12],[151,1,151,12],[154,1,154,12],[155,7,155,9],[155,10,155,12],[157,3,157,4],[155,5,156,6],[150,8,150,9],[150,10,150,12],[147,3,147,5],[147,6,147,7],[148,3,148,5],[148,6,148,7],[149,3,149,5],[149,6,149,7],[134,2,135,12],[137,2,138,12],[140,2,142,12],[145,1,145,12],[146,3,146,5],[146,6,146,7],[146,8,146,9],[139,2,139,12],[143,2,143,12],[147,8,147,9],[148,8,148,9],[149,8,149,9],[146,10,146,12],[147,10,147,12],[148,10,148,12],[149,10,149,12],[117,2,119,12],[121,2,123,12],[125,2,126,12],[128,2,129,12],[131,2,132,12],[136,2,136,12],[111,6,111,7],[112,6,112,7],[115,2,115,12],[113,1,113,12],[114,1,114,12],[116,1,116,12],[133,2,133,12],[120,2,120,12],[111,8,111,9],[112,8,112,9],[111,3,111,5],[112,3,112,5],[124,2,124,12],[127,2,127,12],[130,2,130,12],[98,1,98,12],[95,1,95,12],[92,1,92,12],[86,1,86,12],[99,2,100,12],[89,1,89,12],[79,1,81,1],[83,1,85,1],[87,1,88,1],[90,1,91,1],[93,1,94,1],[96,1,97,1],[99,1,100,1],[79,2,81,12],[83,2,85,12],[87,2,88,12],[90,2,91,12],[93,2,94,12],[96,2,97,12],[79,13,81,22],[64,2,65,12],[67,2,68,12],[70,2,72,12],[64,1,65,1],[67,1,68,1],[70,1,72,1],[57,1,57,12],[53,2,53,12],[55,2,55,12],[78,2,78,12],[77,2,77,12],[63,2,63,12],[66,2,66,12],[69,2,69,12],[73,1,73,12],[74,1,74,12],[59,1,59,12],[75,2,75,12],[76,1,76,12],[42,2,42,12],[58,2,58,12],[60,2,62,12],[60,1,62,1],[44,2,44,6],[45,2,45,6],[51,1,51,12],[46,2,46,6],[47,2,47,6],[48,2,48,6],[49,2,49,6],[54,1,54,12],[56,1,56,12],[50,2,50,12],[43,2,43,12],[47,7,47,8],[48,7,48,8],[49,7,49,8],[45,7,45,8],[46,7,46,8],[28,2,28,12],[1,1,1,12],[2,1,2,12],[3,1,3,12],[4,1,4,12],[5,1,5,12],[6,1,6,12],[8,1,8,12],[25,2,25,12],[15,2,15,12],[14,2,14,12],[21,2,21,12],[22,2,22,12],[23,2,23,12],[24,2,24,12],[7,2,7,12],[10,1,11,4],[35,1,35,12],[36,1,36,12],[37,1,37,12],[34,3,34,5],[30,9,30,10],[31,9,31,10],[29,9,29,10],[32,9,32,10],[31,6,31,8],[32,6,32,8],[33,6,33,8],[30,6,30,8],[102,2,104,12],[110,3,110,5],[13,1,13,12],[16,1,16,12],[17,1,17,12],[20,1,20,12],[18,1,19,12],[12,2,12,12],[33,9,33,10],[38,1,38,12],[39,1,39,12],[40,1,40,12],[34,6,34,8],[29,11,29,12],[34,9,34,10],[30,11,30,12],[29,6,29,8],[26,1,27,12],[29,3,29,5],[30,3,30,5],[31,3,31,5],[32,3,32,5],[33,3,33,5],[41,1,41,12]]}
[null,"Back to Index"]
[]
[null,{"$f":"'Appointment Letter'!B3","v":"PQR Pvt. Ltd."}]
[null,{"$f":"'Appointment Letter'!B4","v":"10th Floor, Vincent Tower, F.C. Road, Shivajinagar, Pune - 411016, Maharashtra, India."}]
[]
[]
[null,"Date:"]
[]
[null,"To,"]
[null,{"$f":"'Appointment Letter'!B8","v":"ABC & Co., Chartered Accountants"}]
[null,{"$f":"'Appointment Letter'!B9","v":"264, Parmar Chowk, Shukrawar Peth, Pune - 411002, Maharashtra, India."}]
[]
[]
[null,"Subject: Submission of Inventory Verification Report as on 31st March 2024."]
[]
[]
[null,"Dear Sir/ Ma'am,"]
[]
[null,"We are pleased to submit you the Stock Verification Report conducted at following premises / locations of [Client's Name] as on 31st March, 2024:"]
[]
[]
[null,{"$f":"1&\".\"","v":"1."},"Premises / Locations Name"]
[null,{"$f":"B22+1&\".\"","v":"2."},"Premises / Locations Name"]
[null,{"$f":"B23+1&\".\"","v":"3."},"Premises / Locations Name"]
[null,{"$f":"B24+1&\".\"","v":"4."},"Premises / Locations Name"]
[]
[null,"Our representatives were present on following scheduled dates on the below mentioned premises for the purpose of Physical Verification of Stock:"]
[]
[]
[null,"Sr. No.","Date of Visit","Location",null,null,"Name of the Company",null,null,"Category of Stock Verified",null,"% of Inventory Verified"]
[null,1]
[null,2]
[null,3]
[null,4]
[null,5]
[]
[]
[]
[]
[]
[]
[]
[null,"A.","Executive Summary:"]
[]
[null,"Sr. No.","Particulars",null,null,null,null,"Excess",null,"Shortage",null,"Net Discrepancy"]
[null,1,null,null,null,null,null,0,null,0,null,{"$f":"J46-K46","v":0}]
[null,2,null,null,null,null,null,0,null,0,null,{"$f":"J47-K47","v":0}]
[null,3,null,null,null,null,null,0,null,0,null,0]
[null,4,null,null,null,null,null,0,null,0,null,0]
[null,5,null,null,null,null,null,0,null,0,null,0]
[]
[null,"Notes:"]
[]
[null,"•","*[If any additional note to be given for the above figures.]"]
[]
[null,"•","**[If any additional note to be given for the above figures.]"]
[]
[]
[null,"B.","Purpose of the Physical Verification of Inventories:"]
[]
[null,{"$f":"1&\".\"","v":"1."},"Internal Controls Effectiveness - To assess the effectiveness of the internal controls implemented at the [Inventory Storage Premises and Location] wherein the inventory of [Inventory Type 1, Inventory Type 2 and, ...] is being maintained and identifying areas for improvement."]
[]
[]
[]
[null,{"$f":"B61+1&\".\"","v":"2."},"Accuracy of Records - Evaluating the accuracy of records of the vehicles and/ or spares/ accessories and ensuring that inventory is being properly managed and controlled."]
[]
[]
[null,{"$f":"B65+1&\".\"","v":"3."},"Safety & Security - Evaluating the safety and security of the inventories maintained at all the locations of the organization, including the storage of hazardous materials, if any."]
[]
[]
[null,{"$f":"B68+1&\".\"","v":"4."},"Qualified & Efficient Personnel - Measuring the performance of the personnel responsible for maintaining the records of the inventory as well as physical inventories and assessing the knowledge they have about the inventory items."]
[]
[]
[]
[]
[null,"C.","Audit procedure followed:"]
[]
[null,"a.","Inventory Type:"]
[]
[null,{"$f":"1&\".\"","v":"1."},"The Physical inventory of [Inventory Type] at all the locations, viz. At [Premises / Location name mentioned above] were physically verified and counted on 100% basis. "]
[]
[]
[]
[null,{"$f":"B80+1&\".\"","v":"2."},"Physical Verification at [Premises / Location name] was carried out on 31.03.2024 during the ______________ session and it was relating to closing stock of 31st March 2024."]
[]
[]
[]
[null,{"$f":"B84+1&\".\"","v":"3."},"The stock so verified was compared with the quantity of stock present in the system as on the date of physical verification."]
[]
[]
[null,{"$f":"B88+1&\".\"","v":"4."},"Shortage and excess quantities of stock were derived after comparing the stock as per [Client's stock system] and stock which was present physically."]
[]
[]
[null,{"$f":"B91+1&\".\"","v":"5."},"Insurance copy of stock insured as on 31st March 2024 was also taken on record so as to ensure that all the stock is duly covered with insurance."]
[]
[]
[null,{"$f":"B94+1&\".\"","v":"6."},"Sanction letter from the bank for the loan against which stock is hypothecated was also taken on record for verification purposes."]
[]
[]
[null,{"$f":"B97+1&\".\"","v":"7."},"Latest copy of stock statement submitted to the bank (February 2024 or Immediate preceding one) was / was not provided at the time of physical verification of stock. "]
[]
[]
[null,{"$f":"B100+1&\".\"","v":"8."},"Photo copies of the Security register for inward and outward movement of stock as on 31st March 2024 and supportive gate passes & sale invoices for stock delivered as on 31st March 2024 were also taken on record."]
[]
[]
[]
[null,"Team for Physical Verification of [Inventory Type]:"]
[]
[null,null,"Sr. No.","Category of Stock",null,null,"Location",null,{"$f":"\"Team \"&'Data Entry'!$C$10","v":"Team PQR Pvt. Ltd."},null,{"$f":"\"Team \"&'Data Entry'!$C$5","v":"Team ABC & Co., Chartered Accountants"}]
[null,null,1]
[null,null,2]
[null,null,3]
[null,null,4]
[]
[]
[null,"b.","Inventory Type:"]
[]
[null,{"$f":"1&\".\"","v":"1."},"The Physical inventory of [Inventory Type] at all the locations, viz. At [Premises / Location name mentioned above] were physically verified and counted on 100% basis. "]
[]
[]
[]
[null,{"$f":"B118+1&\".\"","v":"2."},"Physical Verification at [Premises / Location name] was carried out on 31.03.2024 during the ______________ session and it was relating to closing stock of 31st March 2024."]
[]
[]
[]
[null,{"$f":"B122+1&\".\"","v":"3."},"The stock so verified was compared with the quantity of stock present in the system as on the date of physical verification."]
[]
[]
[null,{"$f":"B126+1&\".\"","v":"4."},"Shortage and excess quantities of stock were derived after comparing the stock as per [Client's stock system] and stock which was present physically."]
[]
[]
[null,{"$f":"B129+1&\".\"","v":"5."},"Insurance copy of stock insured as on 31st March 2024 was also taken on record so as to ensure that all the stock is duly covered with insurance."]
[]
[]
[null,{"$f":"B132+1&\".\"","v":"6."},"Sanction letter from the bank for the loan against which stock is hypothecated was also taken on record for verification purposes."]
[]
[]
[null,{"$f":"B135+1&\".\"","v":"7."},"Latest copy of stock statement submitted to the bank (February 2024 or Immediate preceding one) was / was not provided at the time of physical verification of stock. "]
[]
[]
[null,{"$f":"B138+1&\".\"","v":"8."},"Photo copies of the Security register for inward and outward movement of stock as on 31st March 2024 and supportive gate passes & sale invoices for stock delivered as on 31st March 2024 were also taken on record."]
[]
[]
[]
[null,"Team for Physical Verification of [Inventory Type]:"]
[]
[null,null,"Sr. No.","Category of Stock",null,null,"Location",null,{"$f":"\"Team \"&'Data Entry'!$C$10","v":"Team PQR Pvt. Ltd."},null,{"$f":"\"Team \"&'Data Entry'!$C$5","v":"Team ABC & Co., Chartered Accountants"}]
[null,null,1]
[null,null,{"$f":"C148+1","v":2}]
[null,null,{"$f":"C149+1","v":3}]
[null,null,{"$f":"C150+1","v":4}]
[]
[]
[null,"D.","Following are the details of the discrepancies noticed: "]
[]
[null,"Sr. No.","Inventory Type","Particulars",null,"Count as per Physical Verification",null,"Count as per accounting software",null,null,"Count as per inventory System (if any)"]
[null,null,null,null,null,null,null,"Total","Excess ","Short","Total","Excess","Short"]
[null,{"$f":"1","v":1}]
[null,{"$f":"B158+1","v":2}]
[null,{"$f":"B159+1","v":3}]
[null,4]
[null,5]
[null,6]
[]
[null,"Notes:"]
[]
[null,"•","*[If any additional note to be given for the above figures.]"]
[]
[null,"•","**[If any additional note to be given for the above figures.]"]
[]
[]
[null,"E.","Suggestions:"]
[]
[null,{"$f":"1&\".\"","v":"1."},"During the Verification we came across numbers of Non-Moving / Dead Stock inventory parts stored along with usable inventories. We suggest that, separating of such non-moving / dead inventory parts from the one in use by either storing it separately or by discarding it completely."]
[]
[]
[]
[null,{"$f":"B174+1&\".\"","v":"2."},"To ensure precise inventory records, it is essential to implement regular cycle counts that provide ongoing verification of stock levels. This proactive approach helps to identify discrepancies early, allowing for timely corrections. Strengthening reconciliation procedures between physical counts and system records will also minimize the risk of errors, ensuring that the inventory data reflects the actual stock on hand."]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"B178+1&\".\"","v":"3."},"Effective stock management is crucial for maintaining an optimal balance between supply and demand. By reviewing and optimizing inventory levels based on historical sales data, demand forecasts, and supplier lead times, the company can reduce the risk of both excess stock and stockouts. Additionally, consistently applying FIFO (First-In, First-Out) or LIFO (Last-In, First-Out) methods ensures that older stock is used or sold first, which is vital for maintaining the quality and usability of inventory, particularly for perishable or time-sensitive goods."]
[]
[]
[]
[]
[]
[]
[null,{"$f":"B187+1&\".\"","v":"4."},"For the inventories of the consumable items, it was observed that no specific measurement system was available to count the inventory of the consumables. As a result, the stock of the consumable such as ____________________ etc. was taken on the basis of assumptions and tentative calculations with the help of the personnel available at the service centre."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"\"For \"&'Data Entry'!C5&\",\"","v":"For ABC & Co., Chartered Accountants,"}]
[null,{"$f":"'Data Entry'!B7&\" \"&'Data Entry'!C7","v":"Firm Registration No. 0111111W"}]
[]
[]
[]
[null,{"$f":"'Data Entry'!C8","v":"CA Abhishek Dhamne"}]
[null,{"$f":"\"(\"&'Data Entry'!B8&\")\"","v":"(Partner)"}]
[null,{"$f":"\"M. No. \"&'Data Entry'!C9","v":"M. No. 012345"}]

{"sheet":"Cut-Off Procedure","index":32,"n_rows":39,"n_cols":9,"rows_kept":39,"cut":false,"hidden":false,"merged":[[11,0,11,8],[8,3,8,4],[1,0,1,8],[2,0,2,8],[10,0,10,8],[6,1,6,2],[7,1,7,2],[8,1,8,2],[5,1,5,2],[5,3,5,4],[6,3,6,4],[7,3,7,4]]}
["Back to Index"]
[{"$f":"'Data Entry'!C5","v":"ABC & Co., Chartered Accountants"}]
["Audit Cut-Off Procedure"]
[]
[]
["SI","Particulars",null,"Inputs",null,"Value"]
["a)","Cut - Off Date;"]
["b)","Total number of transaction on Cut-Off date;"]
["c)","Transaction Selected for the Cut-Off Procedure;"]
[]
[{"$f":"'Data Entry'!C10","v":"PQR Pvt. Ltd."}]
[{"$f":"\"A.Y: \"&'Data Entry'!C19","v":"A.Y: 2024 - 25"}]
[]
["SI","Audit Area","Particulars of Transaction","Date of Transaction","Amount in Rs.","Accounting Treatment","Whether related to current audit period?","Auditor's Remark","Management Response"]
[1]
[{"$f":"A15+1","v":2}]
[{"$f":"A16+1","v":3}]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[]
[]
[]
[]
[]
[]
[]
[]
["Input Prepared By:_________",null,null,null,null,null,"Reviewed By:___________"]
["Date:________",null,null,null,null,null,"Date:________"]

{"sheet":"DSC Authority Letter","index":33,"n_rows":44,"n_cols":2,"rows_kept":44,"cut":false,"hidden":false,"merged":[[28,1,32,8],[1,1,1,8],[2,1,2,8],[3,1,3,8],[13,1,13,8],[18,1,26,8],[10,1,11,3]]}
[null,"Back to Index"]
[]
[null,{"$f":"'Appointment Letter'!B3","v":"PQR Pvt. Ltd."}]
[null,{"$f":"'Appointment Letter'!B4","v":"10th Floor, Vincent Tower, F.C. Road, Shivajinagar, Pune - 411016, Maharashtra, India."}]
[]
[]
[null,"Date:      "]
[]
[null,"To,"]
[null,{"$f":"'Appointment Letter'!B8","v":"ABC & Co., Chartered Accountants"}]
[null,{"$f":"'Appointment Letter'!B9","v":"264, Parmar Chowk, Shukrawar Peth, Pune - 411002, Maharashtra, India."}]
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[]
[null,"Subject: - Authorization to obtain and use Digital Signature Certificate (DSC)"]
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[null,"Dear Sir/Ma'am,"]
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[null,"With reference to the above subject, I Mr/Mrs. [Name of Designated Person] , s/o / d/o / h/o / w/o Mr/Mrs. [Name of the related Person of designated person] having PAN as _____________ and having my (Sole proprietary / Company / Partnership Firm / LLP) business at the above mentioned address in the name and as required under various laws of India, including, but not limited to, the Income Tax Act,1961, The Integrated Goods And Service Tax Act,2017, The Central Goods And Services Tax Act,2017, The Maharashtra State Goods And Services Act,2017, and others. A Director / Partner / Proprietor of [Client's Name] may be required to verify and authenticate various documents, returns, forms, etc."]
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[null,"For the same purposes, I hereby irrevocably authorize [Name of the Auditor / Auditor Firm], Chartered Accountants, to obtain and use, wherever required, my Digital Signature Certificate (DSC), in my capacity as (Director / Partner / Proprietor) of [Client's Name], under all the laws in India, and the same will be binding on me at all times."]
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[null,"Thanking You"]
[]
[null,"Yours Faithfully,"]
[]
[null,{"$f":"\"For \"&'Data Entry'!C10&\",\"","v":"For PQR Pvt. Ltd.,"}]
[]
[]
[]
[null,{"$f":"'Appointment Letter'!B40","v":"Sanjay Veer Kashyap"}]
[null,{"$f":"'Appointment Letter'!B41","v":"(Director)"}]

{"sheet":"MRL","index":34,"n_rows":424,"n_cols":9,"rows_kept":424,"cut":false,"hidden":false,"merged":[[423,1,423,8],[380,1,380,8],[385,1,385,8],[413,1,413,8],[414,1,414,8],[415,1,415,8],[416,1,416,8],[417,1,417,8],[410,1,412,8],[404,5,404,6],[404,7,404,8],[399,2,399,4],[399,5,399,6],[399,7,399,8],[400,2,400,4],[400,5,400,6],[400,7,400,8],[401,2,401,4],[401,5,401,6],[401,7,401,8],[392,1,393,8],[394,1,394,8],[396,1,396,8],[397,2,397,4],[387,1,387,8],[418,1,418,8],[419,1,419,8],[420,1,420,8],[421,1,421,8],[422,1,422,8],[405,2,405,4],[405,5,405,6],[405,7,405,8],[406,1,406,4],[406,5,406,8],[407,1,407,4],[407,5,407,8],[408,1,408,8],[409,1,409,8],[402,2,402,4],[402,5,402,6],[402,7,402,8],[403,2,403,4],[403,5,403,6],[403,7,403,8],[404,2,404,4],[397,5,397,6],[397,7,397,8],[398,2,398,4],[398,5,398,6],[398,7,398,8],[1,1,1,8],[2,1,2,8],[3,1,3,8],[15,1,20,8],[24,1,25,8],[22,1,22,8],[26,1,26,8],[23,1,23,8],[21,1,21,8],[39,2,39,5],[39,6,39,8],[27,1,29,8],[31,1,31,8],[33,1,36,8],[32,1,32,8],[30,1,30,8],[50,1,50,8],[52,1,52,8],[37,6,37,8],[384,1,384,8],[37,2,37,5],[38,2,38,5],[38,6,38,8],[54,1,54,8],[56,1,56,8],[58,1,58,8],[60,1,60,8],[40,1,40,8],[41,1,41,8],[42,1,42,8],[44,1,44,8],[46,1,46,8],[48,1,48,8],[43,1,43,8],[45,1,45,8],[47,1,47,8],[49,1,49,8],[51,1,51,8],[59,1,59,8],[57,1,57,8],[55,1,55,8],[53,1,53,8],[69,1,69,8],[71,1,71,8],[73,1,73,8],[75,1,75,8],[77,1,77,8],[79,1,79,8],[61,1,61,8],[62,1,62,8],[63,1,63,8],[64,1,64,8],[65,1,65,8],[67,1,67,8],[66,1,66,8],[68,1,68,8],[70,1,70,8],[72,1,72,8],[74,1,74,8],[76,1,76,8],[78,1,78,8],[99,1,99,8],[101,1,101,8],[103,1,103,8],[105,1,105,8],[107,1,107,8],[100,1,100,8],[102,1,102,8],[104,1,104,8],[106,1,106,8],[131,1,131,8],[133,1,133,8],[135,1,135,8],[137,1,137,8],[139,1,139,8],[132,1,132,8],[134,1,134,8],[136,1,136,8],[138,1,138,8],[152,1,152,8],[153,1,153,8],[154,1,154,8],[155,1,155,8],[156,1,156,8],[157,1,157,8],[141,1,141,8],[143,1,143,8],[145,1,145,8],[147,1,147,8],[149,1,149,8],[151,1,151,8],[150,1,150,8],[169,1,169,8],[171,1,171,8],[173,1,173,8],[174,1,174,8],[175,1,175,8],[158,1,158,8],[159,1,159,8],[161,1,161,8],[163,1,163,8],[165,1,165,8],[167,1,167,8],[160,1,160,8],[162,1,162,8],[164,1,164,8],[166,1,166,8],[168,1,168,8],[170,1,170,8],[172,1,172,8],[177,1,177,8],[179,1,179,8],[181,1,181,8],[183,1,183,8],[185,1,185,8],[187,1,187,8],[180,1,180,8],[182,1,182,8],[184,1,184,8],[186,1,186,8],[194,1,194,8],[195,1,195,8],[196,1,196,8],[197,1,197,8],[198,1,198,8],[199,1,199,8],[188,1,188,8],[189,1,189,8],[190,1,190,8],[191,1,191,8],[192,1,192,8],[193,1,193,8],[206,1,206,8],[207,1,207,8],[208,1,208,8],[209,1,209,8],[210,1,210,8],[211,1,211,8],[200,1,200,8],[201,1,201,8],[202,1,202,8],[203,1,203,8],[204,1,204,8],[205,1,205,8],[237,1,237,8],[238,1,238,8],[239,1,239,8],[230,1,230,8],[231,1,231,8],[232,1,232,8],[212,1,212,8],[213,1,213,8],[214,1,214,8],[215,1,215,8],[216,1,216,8],[223,1,228,8],[221,1,221,8],[222,1,222,8],[217,1,217,8],[220,1,220,8],[272,1,274,8],[276,1,276,2],[277,1,277,2],[268,1,268,8],[271,1,271,8],[269,1,270,8],[263,1,263,8],[265,1,265,8],[266,1,266,8],[267,1,267,8],[264,1,264,8],[301,1,301,8],[302,1,302,8],[292,1,292,8],[293,1,293,8],[294,1,294,8],[295,1,295,8],[296,1,296,8],[297,1,297,8],[298,1,298,8],[299,1,299,8],[300,1,300,8],[80,1,80,8],[82,1,82,8],[84,1,84,8],[92,1,92,8],[94,1,94,8],[98,1,98,8],[97,1,97,8],[90,1,90,8],[91,1,91,8],[93,1,93,8],[95,1,95,8],[96,1,96,8],[81,1,81,8],[83,1,83,8],[85,1,85,8],[86,1,86,8],[87,1,87,8],[89,1,89,8],[122,1,122,8],[124,1,124,8],[126,1,126,8],[128,1,128,8],[130,1,130,8],[108,1,108,8],[110,1,110,8],[112,1,112,8],[114,1,114,8],[116,1,116,8],[118,1,118,8],[129,1,129,8],[121,1,121,8],[123,1,123,8],[125,1,125,8],[127,1,127,8],[109,1,109,8],[111,1,111,8],[113,1,113,8],[115,1,115,8],[117,1,117,8],[119,1,119,8],[120,1,120,8],[176,1,176,8],[178,1,178,8],[140,1,140,8],[142,1,142,8],[144,1,144,8],[146,1,146,8],[148,1,148,8],[258,1,258,8],[259,1,259,8],[246,1,246,8],[247,1,247,8],[248,1,248,8],[249,1,249,8],[250,1,250,8],[251,1,251,8],[240,1,240,8],[241,1,241,8],[242,1,242,8],[243,1,243,8],[244,1,244,8],[245,1,245,8],[233,1,233,8],[235,1,235,8],[236,1,236,8],[260,1,260,8],[261,1,261,8],[262,1,262,8],[252,1,252,8],[253,1,253,8],[254,1,254,8],[255,1,255,8],[256,1,256,8],[257,1,257,8],[278,1,278,2],[279,1,279,2],[280,1,280,2],[281,1,281,2],[282,1,282,2],[291,1,291,8],[283,1,283,8],[284,1,284,8],[285,1,285,8],[286,1,286,8],[287,1,287,8],[288,1,288,8],[289,1,289,8],[290,1,290,8],[303,1,303,8],[304,1,304,8],[305,1,305,8],[312,1,312,8],[315,1,315,8],[313,1,314,8],[316,1,316,2],[317,1,317,2],[318,1,318,2],[331,1,331,8],[323,1,323,8],[324,1,324,8],[332,1,332,8],[333,1,333,8],[334,1,334,8],[335,1,335,8],[322,1,322,2],[306,1,306,8],[307,1,307,8],[308,1,308,8],[309,1,309,8],[310,1,311,8],[319,1,319,2],[320,1,320,2],[321,1,321,2],[341,1,341,8],[342,1,342,8],[350,1,351,8],[338,1,338,8],[339,1,339,8],[340,1,340,8],[336,1,336,8],[337,1,337,8],[358,1,358,3],[343,1,343,8],[357,1,357,3],[359,1,359,3],[360,1,360,3],[361,1,361,3],[362,1,362,3],[348,1,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[null,"Back to Index"]
[]
[null,{"$f":"'Appointment Letter'!B3","v":"PQR Pvt. Ltd."}]
[null,{"$f":"'Appointment Letter'!B4","v":"10th Floor, Vincent Tower, F.C. Road, Shivajinagar, Pune - 411016, Maharashtra, India."}]
[]
[]
[null,"Date:      "]
[]
[null,{"$f":"'DSC Authority Letter'!B9","v":"To,"}]
[null,{"$f":"'Appointment Letter'!B8","v":"ABC & Co., Chartered Accountants"}]
[null,{"$f":"'Appointment Letter'!B9","v":"264, Parmar Chowk, Shukrawar Peth, Pune - 411002, Maharashtra, India."}]
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[null,"Dear Sir/Ma'am,"]
[]
[null,"We are required to get our audit done u/s 44AB of the Income Tax Act, 1961. We have prepared the information to be disclosed in Form 3CD (including Annexure No. x to xx there of) and submitted for the purpose of audit. With reference to the Financial statements of the entity for the year ended March 31, 2024 as submitted to you for the purpose of audit under section 44AB of the Income Tax Act, 1961, this representation letter is provided in connection with your Tax Audit of A.Y 2023-2024."]
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[null,"We confirm, to the best of our knowledge and belief, the following representations:"]
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[null,"1. Our Permanent Account Number (PAN) and Tax Deduction Account Number (TAN) is [PAN] and [TAN] respectively. We do not hold any other PAN or TAN."]
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[]
[null,"2. We have not opted for taxation u/s 115BAA of the Act \"OR\" We hereby confirm that for the AY 2023-2024 the company has decided to opt for taxation under section 115BAA of the Income Tax Act 1961."]
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[]
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[null,"3. There is no change in the nature of business since the last date of the preceding year."]
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[null,"4. Registration number or identification numbers, allotted to pay indirect taxes up to March 31, 2024 have been disclosed in clause 4/Annexure 1 of Form 3CD. \"OR\" Registration number or identification numbers, allotted to pay indirect taxes up to March 31, 2024 are as follows:"]
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[null,"SI","Name of the duty/tax",null,null,null,"Registration number / Identification No."]
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[null,"We confirm that we are not registered under any law other than mentioned above."]
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[null,"5. We are liable to pay indirect taxes to the extent specified in Clause 4 of Form 3CD. We have taken registration under the required indirect tax laws and the registration/ identification numbers are mentioned under that Clause."]
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[null,"6. We have maintained the books of accounts in respect of each of its business locations and kept at registered office/administrative office as shown in Form 3CD under Clause 11(b)."]
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[null,"7. There is no change in the method of accounting employed during current previous year as compared to that prevalent in the immediately preceding previous year."]
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[null,"8. There is no effect on the profit of the company in view of applicability of provision of Income Tax Computation and Disclosure standards except the adjustments reported in clause 13(e) of Form No. 3CD which has effect on the profit of the Company."]
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[null,"9. The information disclosed in clause 13(f) of Form No.3CD is in accordance with applicable Income Tax Computation and Disclosure Standard and it is true and correct. "]
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[null,"10. There is no deviation in the method of accounting employed in the previous year from the accounting standards prescribed under section 145 of Income Tax Act, 1961 except as mentioned in Clause 14(b) of Form 3CD."]
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[null,"11. There is no deviation in the method of valuation of Closing Stock as prescribed under section 145A other than mentioned in Clause 14."]
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[null,"12. Amount reported under Clause 14(b) of Form 3CD is true and correct."]
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[null,"13. No capital asset has been converted into Stock-in-trade during the year."]
[]
[null,"14. We have not received / earned any amount, which is not credited to profit & loss account relating to following items:"]
[null,"a) Items falling within the scope of section 28."]
[null,"b)The Proforma credits, drawbacks, refund of duty of customs or excise or refund of sales tax, where such credits, refunds or drawbacks are due by the authorities concerned."]
[null,"c) Escalation claims accepted during the previous year."]
[null,"d) Any other item of income."]
[null,"e) Capital Receipts."]
[]
[null,"15. No personal expenditure has been debited to Statement of Profit & Loss/Profit and Loss Account. Further, it is confirmed that charging of any expenses to the Statement of Profit & Loss/Profit and Loss Account is either on the basis of contractual obligation or in accordance with the generally accepted business practices and all expenses are incurred wholly and exclusively for the purpose of business and they are not in the nature of personal expenditure."]
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[null,"16. The details of fixed asset and depreciation thereon as given in clause 18 of Form 3CD are correct."]
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[null,"17. The amount of cost of acquisition stated in fixed assets addition schedule at Clause-18(b) of Form 3CD has been shown net of CENVAT / GST credit where credit is availed, while cost of acquisition is shown including taxes where credit of same is not availed. No adjustment to the cost of acquisition is required on account of exchange fluctuation, subsidy, grant except those made while computing tax depreciation under the said clause."]
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[null,"18. No amount has been paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend."]
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[null,"19. The entity confirms that the Capital work in progress, as visible in the financial statements of the year under consideration, will be put to use within a period of less than 1 year and therefore no interest relating to General purpose borrowing is required to be capitalized as per applicable ICDS."]
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[null,"20. No other contributions were received from employees except those which are mentioned in clause 20(b) of Form 3CD. The relevant details mentioned at the said clause are true and correct."]
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[null,"21. We have not debited any expenditure of capital and/ or personal nature to the profit and loss Account except as disclosed in clause 21(a) of Form 3CD. "]
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[null,"22. No expenditure has been incurred on advertisement in any souvenir, brochure, tract, pamphlet or the like published by a political party. "]
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[null,"23. No expenditure has been incurred at clubs being cost for club services and facilities used except as disclosed in clause 21(a) of Form 3CD."]
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[null,"24. Expenditure has been incurred during the year by way of -"]
[null,"a) Penalty or fine has incurred for violation of any law for the time being in force are as follows."]
[null,"      Penalty on ...... - Rs. ....."]
[]
[null,"b) Any other fine or penalty which is not covered in point a)"]
[null,"c) For any purpose which is an offence, or which is prohibited by law,"]
[null,"      except as mentioned in clause 21(a) of Form 3CD."]
[]
[null,"25. No amount is inadmissible under section 40 of the Income Tax Act, 1961 except as shown in 21(a) /(b) of Form 3CD."]
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[null,"26. All payments relating to expenditure covered u/s 40A(3) of the Act read with Rule 6DD, were made either by account payee cheque drawn on a bank or by account payee bank drafts. No payment has been made in excess of Rs.10,000/- to persons other than transporters in cash or other than account payee cheques on a bank or other than account payee bank draft in contravention of Section 40A(3) read with rule 6DD of the Income tax Act, 1961 except as shown in clause 21(d)(A) of Form 3CD. \"OR\" No payment has been made in excess of Rs.10,000/- to persons other than transporters and Rs.35,000/- to transporters in cash or other than account payee cheques on a bank or other than account payee bank draft in contravention of Section 40A(3) read with rule 6DD of the Income tax Act, 1961 except as shown in clause 21(d)(A) of Form 3CD."]
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[null,"27. No sum has been paid which is not allowable under section 40A(9) of the Income Tax Act, 1961 ."]
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[null,"28. No contingent liability has been debited to profit & loss account except as mentioned in clause 21(g) of Form 3CD."]
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[null,"29. No amount is inadmissible under the proviso to section 36(1)(iii) except as mentioned in clause 21(i) of Form 3CD."]
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[null,"30. As mentioned in the audited account, the amount outstanding to Micro, Small and Medium Enterprises is based upon the information received and available with the Company. Further we hereby confirm that the Company has not paid any interest under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 except as mentioned in clause 22 of Form 3CD. "]
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[null,"31. There is no related party under section 40A(2)(b) except as reported in Clause 23 of Form 3CD."]
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[null,"32. No payment has been made to persons specified under section 40A(2)(b) except as mentioned in clause 23 of Form 3CD. All payments made to person(s) u/s 40A(2)(b) have been disclosed under the said clause."]
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[null,"33. No amount is deemed to be profit and gains under section 32AC or 33AB or 33ABA or 33AC except mentioned in clause 24 of Form 3CD."]
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[null,"34. No amount of profit is chargeable to tax under section 41 of the Income Tax Act, 1961 except mentioned in clause 25 of Form 3CD. Further amount mentioned in clause 25 is already credited to profit and loss account and hence offered to tax."]
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[null,"35. There is no liability which pre-existed in the previous year but not allowed as deduction under section 43B(a),(b),(c),(d),(e),(f) and (g) as referred to in the preceding assessment year except as mentioned in clause 26(A) of Form 3CD."]
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[null,"36. The amount as disclosed (in respect of any sum referred to in Section 43B(a),(b),(c),(d),(e),(f) and (g) as referred to has been paid on or before the due date except as mentioned in clause 26(B) of Form 3CD."]
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[null,"37. Amount of Central Value Added Tax / Input tax credit/ Goods and Service Tax Credit availed of or utilized of as mentioned in clause 27(a) of Form 3CD is true and correct."]
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[null,"38. There is no amount credited or debited to the profit and loss account as prior period Income/ Expenditure except as mentioned in clause 27(b) of Form 3CD."]
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[null,"39. No amount of money received as advance or otherwise in the course of negotiations for transfer of capital assets as per Section 56(2)(ix). Hence no disclosure is required in Clause 29(A) of Form 3CD."]
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[null,"40. No sum of money received without consideration exceeding the limit as mentioned in Section 56(2)(x). Hence no disclosure is required in Clause 29(B) of Form 3CD. \"OR\" We have executed sale deed for purchase of land at located ..... bearing Survey no. ..... We hereby confirm that the same has been executed at a value higher than the stamp value of the said lands."]
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[null,"41. No amount has been borrowed on hundi nor is any amount due thereon as mentioned in clause 30 of Form 3CD."]
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[null,"42. No primary adjustments to transfer price has been made during the previous year as referred in Section 92CE(1) of Income Tax Act,1961."]
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[null,"43. No expenditure has incurred during the previous year by way of interest or of similar nature exceeding one crore rupees as referred to in sub-section (1) of Section 94B of Income Tax Act,1961. "]
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[null,"44. We have not accepted or repaid any Loan/ Deposits except as mentioned in clause 31(a) of Form 3CD."]
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[null,"45. We have not received any amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person, during the previous year, otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account. Hence no disclosure is required in Clause 31(ba) of Form 3CD."]
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[null,"46. We have not received any amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person, by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year. Hence no disclosure is required in Clause 31(bb) of Form 3CD."]
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[null,"47. We have not made any payments exceeding the limit specified in section 269ST, in aggregate to a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year. Hence no disclosure is required in Clause 31(bc) of Form 3CD."]
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[null,"48. We have not made any payments exceeding the limit specified in section 269ST, in aggregate to a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year. Hence no disclosure is required in Clause 31(bd) of Form 3CD."]
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[null,"49. The entity has not accepted any loan/deposit otherwise than by an account payee cheques or by account payee bank draft or use of electronic clearing system through a bank account."]
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[null,"50. There is no brought forward or deprecation allowance from the previous years. Hence, no disclosure is required in Clause32(a) of Form 3CD."]
[]
[null,"51. The entity has not entered into any speculative transactions, hence there is no speculation loss referred to in Section 73 has been incurred except mentioned in clause 32(c) of Form 3CD."]
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[null,"52. No loss had been incurred referred to in section 73A in respect of any specified business u/s 35AD as mentioned in clause 32(d) of Form 3CD."]
[]
[null,"53. There are no deductions which are admissible under chapter VIA or Chapter III (Section 10A, 10AA) except as mentioned in clause 33 of the Form 3CD. The stated amounts are 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."]
[]
[null,"54. We have complied with the provisions of Chapter XVIIB or Chapter XVII-BB of the Income Tax Act as under:"]
[null,"a) We have disclosed all the payments made on which the provisions of Chapter XVIIB (TDS) are applicable under clause 34(a)."]
[null,"b) The amount reported column (4) of Table of Clause No.34(a) are true and correct as per the information available with the Company."]
[null,"c) Tax has been deducted/collected at source on all expenditure/payment/receipt in accordance with the provision of the Act and payment thereof has been made within the time allowed as per applicable income tax rule except as mentioned under clause 21 and clause 34."]
[null,"d) We have submitted the Statements of TDS on the due dates prescribed under the income Tax act except as mentioned under clause 34(b) of Form 3CD."]
[null,"e) The statement of tax deducted/collected returns contains information about all transactions which are required to be reported in the said returns except as stated under clause 34(b) of Form 3CD."]
[null,"f) The calculation of interest on TDS under clause 34(c) is correct and it has been provided in the books and paid before the finalization of the tax Audit except as stated in the said clause."]
[null,"g) The company has shown the details of all transactions in the TDS/TCS returns except as otherwise stated under clause 34(c)."]
[null,"h) During the year, the assessee has received certificates from XX payees wherein the tax department has granted lower deduction on payment to be made to such payee as per the certificate. Out of such XX parties, the company has entered into transactions with XX parties regarding which necessary disclosure in respect of the payment made to XX parties has been made along with certificate number while filing the TDS return. Whereas disclosure while making payment to XX party has not been made in the TDS returns."]
[]
[null,"55.During the year the entity given advances to employees for incurring expenditure on behalf of the company and the same is not in the nature of personal loan given to the employees. Accordingly, no perquisite relating to interest is applicable on these transactions for TDS u/s 192 of the Act. "]
[]
[null,"56. Disclosure requirement of quantitative details of principal items of goods traded under trading concern in clause 35 (a) of Form 3CD is true and correct."]
[]
[null,"57. The quantitative details of principal items of goods manufacturing concern disclosed in clause 35 (b) of Form 3CD are correct and to be considered as certified by the management."]
[]
[null,"58. The entity has not created any trust for the benefit of the employees."]
[]
[null,"59. Tax on perquisites is not borne by the entity in terms of provision of section 192(1A) read with section 10(10CC) of the Act. "]
[]
[null,"60. No Cost Audit is carried out during the Financial Year 2023-2024."]
[]
[null,"61. During the year Excise audit has been carried out for the period XX to XX. As per report dated XX there are no disqualification or disagreement identified by the auditor.    \"OR\" No Audit under Excise, Service Tax and VAT has been carried out during the year Financial Year 2023-2024."]
[null,"   "]
[null,"62. During the year under consideration no audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable services. "]
[]
[null,"63. The Company was not required to file Form 61, Form 61A or Form 61B for the period."]
[]
[null,"64. Details regarding turnover, gross profit, etc. for the previous year and preceding previous year mentioned in clause 40 are true and correct. "]
[]
[null,"65. No demand was raised on us or any refund was issued to us during the previous year under any laws other than Income-tax Act, 1961 and Wealth Tax Act, 1957 except as reported under clause 41."]
[]
[null,"66. During the year under consideration the company is not liable to furnish the report as referred to in sub-section(2) of section 286. "]
[]
[null,"67. It is not practicable/feasible to bifurcate total expenditure under various heads and compile the other information required under this clause in view of huge number of transactions with different parties. Hence, we are unable to furnish the details required for reporting under this clause 44 of Form 3CD."]
[]
[null,"68. The information furnished in Form 3CD and signed by us is true and correct to the best of our knowledge, information and belief."]
[]
[]
[null,{"$f":"'DSC Authority Letter'!B39","v":"For PQR Pvt. Ltd.,"}]
[]
[]
[]
[null,{"$f":"'DSC Authority Letter'!B43","v":"Sanjay Veer Kashyap"}]
[null,{"$f":"'DSC Authority Letter'!B44","v":"(Director)"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Annexure I"]
[]
[]
[null,"This is to certify that during the Financial year 2023-2024 loans taken/ accepted or repaid through an account payee cheques on a bank or account payee bank draft were in accordance with the provisions of Section 269SS and 269T of the Income Tax Act, 1961. No loan has been taken/ accepted or repaid in cash or other than account payee cheques on a bank or other than account payee bank draft in contravention of Section 269SS and 269T of the Income Tax Act, 1961 except as otherwise stated under clause 31."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"B191","v":"For PQR Pvt. Ltd.,"}]
[]
[]
[]
[null,{"$f":"B195","v":"Sanjay Veer Kashyap"}]
[null,{"$f":"B196","v":"(Director)"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Annexure II"]
[]
[]
[null,"This is to certify that physical verification of stock of raw material for the financial year 2023-24 has been carried out during the year under consideration."]
[]
[]
[null,"As per stock records maintained by the company and considering such physical verification of raw material, the principal item of raw materials constituting 10% or more of the total purchase value of raw materials is certified as under:"]
[]
[]
[]
[null,"Item Name",null,"Unit","Opening Stock","Purchases during the previous Year","Consumption during the previous year","Sales during the previous Year","Closing Stock"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"B237","v":"For PQR Pvt. Ltd.,"}]
[]
[]
[]
[null,{"$f":"B241","v":"Sanjay Veer Kashyap"}]
[null,{"$f":"B242","v":"(Director)"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Annexure III"]
[]
[]
[null,"This is to certify that physical verification of stock of finished goods for the financial year 2023-2024 was carried out during the year. "]
[]
[]
[null,"As per the stock records maintained by the company and considering such physical stock verification, we certify the movement of finished goods under: "]
[]
[]
[null,"Item Name",null,"Unit","Opening Stock","Purchases during the previous Year","Quantities manufactured during the previous year","Sales during the previous Year","Closing Stock"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"B293","v":"For PQR Pvt. Ltd.,"}]
[]
[]
[]
[null,{"$f":"B297","v":"Sanjay Veer Kashyap"}]
[null,{"$f":"B298","v":"(Director)"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Annexure IV"]
[]
[]
[null,"This is to certify that physical verification of stock of traded goods for the financial year 2023-2024 was carried out during the year."]
[]
[]
[null,"As per the stock records maintained by the company and considering such physical stock verification, we certify the movement of traded goods under:"]
[]
[]
[null,"Item Name",null,null,"Unit","Opening Stock","Purchases during the previous Year","Sales during the previous Year","Closing Stock"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"B333","v":"For PQR Pvt. Ltd.,"}]
[]
[]
[]
[null,{"$f":"B337","v":"Sanjay Veer Kashyap"}]
[null,{"$f":"B338","v":"(Director)"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Annexure V"]
[]
[]
[null,"I/ We, hereby confirm that the Cash Balance as on 31st March, 2024 in our books of accounts is Rs.___________/- (Amount in Words- Rs.___________)."]
[]
[]
[null,"Physical Denomination of the aforementioned cash balance is as follows:"]
[]
[null,"Sr. No.","Denomination",null,null,"No.",null,"Amount"]
[null,1,500,null,null,null,null,{"$f":"C399*F399","v":0}]
[null,{"$f":"B399+1","v":2},200,null,null,null,null,{"$f":"C400*F400","v":0}]
[null,{"$f":"B400+1","v":3},100,null,null,null,null,0]
[null,4,50,null,null,null,null,0]
[null,5,20,null,null,null,null,0]
[null,6,10,null,null,null,null,0]
[null,7,5,null,null,null,null,0]
[null,8,"Coins"]
[null,"Total (in Rs.)",null,null,null,{"$f":"SUM(H399:I406)","v":0}]
[null,"Total (in Words)"]
[]
[]
[null,"I/ We, hereby certify that the above particulars and balance of cash as per physical verification held as on 31st March, 2024 are true and correct and the same balance is getting reflected in the books of accounts of the Company as on 31st March, 2024"]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"B375","v":"For PQR Pvt. Ltd.,"}]
[]
[]
[]
[null,{"$f":"B379","v":"Sanjay Veer Kashyap"}]
[null,{"$f":"B380","v":"(Director)"}]

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["Back to Index"]
[{"$f":"'Cash Docket'!A2:D2","v":"ABC & Co., Chartered Accountants"}]
["UDIN Checklist"]
[{"$f":"'Cut-Off Procedure'!A11","v":"PQR Pvt. Ltd."}]
[]
["Details for UDIN FY 2023-24"]
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[14,"Date of UDIN"]
[15,"UDIN"]
[16,"UDIN Generated By"]
[17,"Whether Form 3CA/CB and 3CD Uploaded?"]
[18,"Date of Uploading"]
[19,"Form 3CA/CB and 3CD Uploaded By"]
[20,"Whether UDIN Updated on E-filing Portal?"]