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[null,"FORM NO. 3CA"]
[null,"[See rule 6G(1)(a)]"]
[]
[null,"Audit report under section 44AB of the Income - tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law"]
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[1,"We report that the statutory audit of M/s ABC LIMITED, having its registered office at Address PAN No. AAAAA0000A was conducted by us, M/s. XYZ and associates, Chartered Accountants, in pursuance of the provisions of the Companies Act, 2013, and we annex hereto a copy of their audit report dated ________________ along with a copy each of –"]
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["(a)","the audited Statement of Profit and Loss for the period beginning from April 1, 2017 to ending on March 31, 2018."]
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["(b)","the audited balance sheet as at 31st March, 2018"]
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["('c)","documents declared by the said Act to be part of, or annexed to, the Statement of profit and loss and Balance Sheet."]
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[2,"The Statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD."]
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[3,"The report of audit under section 44AB in Form No. 3CA (together with Statement of Particulars in Form No. 3CD) is required to be furnished electronically. However, in view of the constraints in the utility provided for furnished such report electronically, it is not feasible to prepare and furnish Form No. 3CD giving opinion as the auditor deems fit. Therefore, the Form No. 3CD has been given to the assessee in physical form and also electronically. As such, the Form No. 3CD in the electronic form should be read with the Form No. 3CD in physical form along with the note stated against the relevant clauses of Form 3CD."]
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[4,"In our opinion and to the best of our information and according to examination of books of account including other relevant documents and explantions given to us, the particulars given in the said Form No.3CD  are true and correct."]
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[null,null,null,null,"For XYZ and Assocites"]
[null,null,null,null,"Chartered Accountants"]
[null,null,null,null,"Firm Registration No :"]
[]
[]
[null,null,null,null,"XYZ Kumar"]
[null,"Place: ",null,null,"Partner"]
[null,"Date : ",null,null,"Membership No. 00001"]

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[]
["FORM NO. 3CD"]
["[See rule 6G(2)]"]
["Statement of particulars required to be furnished under section 44AB of the Income-tax act, 1961"]
[]
["PART A"]
[]
[1,"Name of the assessee :",":","XYZ Company Limited"]
[2,"Address",":","Address"]
[3,"Permanent Account Number :",":","AAAAA0000A "]
[4,"Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, Goods and Service Tax, customs duty,etc. if yes, please furnish the registration number, GST Number or any other identification number allotted for the same",":","As per Annexure - 1"]
[5,"Status",":","Company / Individual / Partnership Firm"]
[6,"Previous year ended ",":","31st March 2018"]
[7,"Assessment year :",":","2018-19"]
[8,"Indicate the relevant clause of section 44AB under which the audit has been conducted",":","Clause (a) of Section 44AB"]
[]
[]
["PART B"]
[]
["9(a)","If firm or Association of Persons, indicate names of partners/members and their profit sharing ratios.",":","Not applicale"]
["9(b)","If there is any change in the partners or members or in their profit sharing ratio since the last date of the preceding year, the particulars of such change",":","Not applicale"]
["10(a)","Nature of business or profession (if more than one business or profession is carried on during the previous year, nature of every business or profession).",":","As per Annexure 2"]
["10(b)","If there is any change in the nature of business or profession, the particulars of such change.",":","As per Annexure 2"]
["11(a)","Whether books of account are prescribed under section 44AA, if yes, list of books so prescribed.",":","As per Annexure 3"]
["11(b)","List of books of account maintained and the address at which books of accounts are kept.",":","As per Annexure 3"]
[null,"(In case books of account are maintained in a computer system, mention the books of account generated by such computer system. If the books of accounts are not kept at one location, please furnish the addresses of locations along with the details of books of accounts maintained at each location.)"]
["11(c)","List of books of account and nature of relevant documents examined",":","As per Annexure 3"]
[12,"Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the amount and the relevant sections (44AD, 44ADA, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule or any other relevant section.)",":","We have been informed that the Statement of profit and loss does not include any profit and gains assessable on presumptive basis."]
["13(a)","Method of accounting employed in the previous year.",":","Mercantile System of accounting"]
["13(b)","Whether there had been any change in the method of accounting employed vis-a-vis the method employed in the immediately preceding previous year.",":","No"]
["13(c)","If answer to (b) above is in the affirmative, give details of such change, and the effect thereof on the profit or loss.",":","Not applicale"]
[null," - Serial Number"]
[null," - Particular"]
[null," - Increase in Profit (INR)"]
[null," - Decrease in Profit (INR)"]
["13(d)","Whether any adjustment is required to be made to the profits or loss for complying with the provisions of income computation and disclosure standards notified under section 145(2)",":","Yes/No"]
["13(e)","If answer to (d) above is in affirmative, give details of such adjustments:",":","As per Annexure 4"]
["13(f)","Disclosures as per ICDS",":","As per Annexure 5"]
[null,"ICDS-I  Accounting Policies"]
[null,"ICDS-II Valuation of Inventories"]
[null,"ICDS-III Construction Contracts"]
[null,"ICDS-IV Revenue Recognition"]
[null,"ICDS-V Tangible Fixed Assets"]
[null,"ICDS-VII Government Grants"]
[null,"ICDS-IX Borrowing Costs"]
[null,"ICDS-X Provisions, Contingent Liabilities & Assets"]
["14(a)","Method of valuation of closing stock employed in the previous year",":","As per Annexure 6"]
["14(b)","Details of deviation, if any, from the method of valuation prescribed under section 145A, and the effect thereof on the profit or loss.",":","As per Annexure 6"]
[15,"Give the following particulars of the capital asset converted into stock-in-trade: -",":","During the year company has not covertered any capital into stock in Trade"]
[null,"(a) Description of capital asset,"]
[null,"(b) Date of acquisition"]
[null,"(c)  Cost of acquisition"]
[null,"(d) Amount at which the asset is converted into stock-in-trade"]
[16,"Amounts not credited to the profit and loss account, being,—",":","As per Annexure 7"]
["16(a)","The items falling within the scope of section 28;"]
["16(b)","The proforma credits, drawbacks, refunds of duty of customs or excise or service tax, or refunds of sales tax or value added tax, where such credits, drawbacks or refunds are admitted as due by the authorities concerned"]
["16(c)","Escalation claims accepted during the previous year;"]
["16(d)","Any other item of income;"]
["16(e)","Capital receipt, if any."]
[17,"Where any land or building or both is transferred during the previous year for a consideration less than value adopted or assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please furnish:",":","NIL"]
[null," -  Details of Property"]
[null," -  Consideration Received or accured"]
[null," -  Value adopted or assessed or assessable"]
[18,"Particulars of depreciation allowable as per the Income-tax Act,1961 in respect of each asset or block of assets, as the case may be, in the following form :—",":","As per Annexure 8"]
["18(a)","Description of asset/block of assets."]
["18(b)","Rate of depreciation."]
["18(c)","Actual cost or written down value, as the case may be."]
["18(d)","Additions/deductions during the year with dates; in the case of any addition of an asset, date put to use; including adjustments on account of—"]
["(i)","Central Value Added Tax credit claimed and allowed under the Central Excise Rules, 1944, in respect of assets acquired on or after 1st March, 1994,"]
["(ii)","change in rate of exchange of currency, and"]
["(iii)","subsidy or grant or reimbursement, by whatever name called"]
["18(e)","Depreciation allowable."]
["18(f)","Written down value at the end of the year."]
[19,"Amounts admissible under sections :-",":","NIL"]
[null,"32AC, 32AD, 33AB, 33ABA, 35(1)(i), 35(1)(ii), 35(1)(iia), 35(1)(iii), 35(1)(iv), 35(2AA), 35(2AB), 35ABA, 35ABB, 35AC, 35AD, 35CCA, 35CCB, 35CCC, 35CCD, 35D, 35DD, 35DDA, 35E"]
[null," - Amount debited to profit and loss account"]
[null," - Amounts admissible as per the provisions of the Income Tax Act, 1961 and also fulfils the conditions, if any specified under the the conditions, if any specified under the relevant 14provisions of Income Tax Act, 1961 or Income Tax Rules,1962 or any other guidelines, circular, etc., issued in this behalf."]
["20(a)","Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend. [Section 36(1)(ii)].",":","Nil"]
["20(b)","Details of contributions received from employees for various funds as referred to in section 36(1)(va):",":","AS per Annexure 9"]
[null," - Serial No."]
[null," - Nature of fund"]
[null," - Sum received from employees"]
[null," - Due date for payment"]
[null," - The actual amount paid"]
[null," - The actual date of payment to the concerned authorities"]
["21(a)","Please furnish the details of amounts debited to the profit and loss  account, being in the nature of capital, personal, advertisement expenditure etc",":","As Per Annexure 10"]
["(i)","Expenditure of capital nature;"]
["(ii)","Expenditure of personal nature;"]
["(iii)","Expenditure on advertisement in any souvenir, brochure,tract, pamphlet or the like, published by a political party;"]
["(iv)","Expenditure incurred at clubs being entrance fees and subscriptions"]
["(v)","Expenditure incurred at clubs being cost for club services and facilities used."]
["(vi)","Expenditure by way of penalty or fine for violation of any law for the time being force"]
["(vii)","Expenditure by way of any other penalty or fine not covered above"]
["(viii)","Expenditure incurred for any purpose which is an offence or which is prohibited by law"]
["21(b)","amounts inadmissible under section 40(a)"]
["(i)","as payment to non-resident referred to in sub-clause (i)"]
["A.","Details of payment on which tax is not deducted:",":","As per Annexure 11"]
[null," - Date of payment"]
[null," - Amount of payment"]
[null," - Nature of payment"]
[null," - Name of the payee"]
[null," - PAN of the payee, if available"]
[null," - Address of the payee"]
[]
["B.","Details of payment on which tax has been deducted but has not been paid during the previous year or in the subsequent year before the expiry of time prescribed under section 200(1)",":","As per Annexure 12"]
[null," - Date of payment"]
[null," - Amount of payment"]
[null," - Nature of payment"]
[null," - Name of the payee"]
[null," - PAN of the payee, if available"]
[null," - Address of the payee"]
[null," - Amount of tax deducted"]
["(ii)","As payment referred to in sub-clause (ia)"]
["A.","Details of payment on which tax is not deducted:",":","As Per Annexure 13"]
[null," - Date of payment"]
[null," - Amount of payment"]
[null," - Nature of payment"]
[null," - Name of the payee"]
[null," - PAN of the payee, if available"]
[null," - Address of the payee"]
[]
["B.","Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub- section (1) of section 139",":","As Per Annexure 14"]
[null," - Date of payment"]
[null," - Amount of payment"]
[null," - Nature of payment"]
[null," - Name of the payee"]
[null," - PAN of the payee, if available"]
[null," - Address of the payee"]
[null," - Amount of tax deducted"]
[null," - amount out of above deposited, if any"]
["(iii)","as payment referred to in sub-clause (ib)"]
["A.","Details of payment on which levy is not deducted:",null,"As Per Annexure 15"]
[null," - Date of payment"]
[null," - Amount of payment"]
[null," - Nature of payment"]
[null," - Name of the payee"]
[null," - PAN of the payee, if available"]
[null," - Address of the payee"]
[]
["B.","Details of payment on which levy has been deducted but has not been paid on or before the due date specified in sub- section (1) of section139",null,"As Per Annexure 16"]
[null," - Date of payment"]
[null," - Amount of payment"]
[null," - Nature of payment"]
[null," - Name of the payee"]
[null," - PAN of the payee, if available"]
[null," - Address of the payee"]
[null," - Amount of tax deducted"]
[null," - amount out of above deposited, if any"]
["(iv)  ","Fringe benfit tax under sub-clause (ic) ",":","NIL"]
["(v)  ","Wealth tax under sub-clause (iia)",":","NIL"]
["(vi)","Royalty, license fees, service fees etc. under sub-clause (iib)",":","NIL"]
["(vii)","Salary payable outside india/ to a non- resident without TDS etc. under sub-clause (iii)",":","NIL"]
[null," -  Date of Payment"]
[null," - Amount of Payment"]
[null," - Name and Address of the payee"]
["(viii)","Payment to PF/ other fund etc. under sub-clause (iv)",":","NIL"]
["(ix)","Tax paid by employer for perquisites under sub-clause (v)",":","NIL"]
["21(c)","Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration inadmissible under section 40(b)/40(ba) and computation thereof;",":","Not Applicable"]
[null," - Nature"]
[null," - Section"]
[null," - Amount debited to P/L A/c"]
[null," - Amount admissible"]
[null," - Amount inadmissible"]
["21(d)","Disallowance/deemed income under section 40A(3):"]
["A.","On the basis of the examination of books of account and other relevant documents/evidence, whether the expenditure covered under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank or account payee bank draft. If not, please furnish the details:",null,"As per Annexure 17"]
[null," - Serial No"]
[null," - Date of payment"]
[null," - Nature of payment"]
[null," - Amount"]
[null," - Name and Permanent Account Number of the payee, if available"]
["B.","On the basis of the examination of books of account and other relevant documents/evidence,whether the payment referred to in section 40A(3A) read with rule 6DD were made by account payee cheque drawn on a bank or account payee bank draft If not, please furnish the details of amount deemed to be the profits and gains of business or profession under section 40A(3A);",":","As per Annexure 17"]
[null," - Serial No"]
[null," - Date of payment"]
[null," - Nature of payment"]
[null," - Amount"]
[null," - Name and Permanent Account Number of the payee, if available"]
["21(e)","Provision for payment of gratuity not allowable under section 40A(7);",":","Provision for Gratuity disallowable INR________"]
["21(f)","Any sum paid by the assessee as an employer not allowable under section 40A(9);",":","NIL"]
["21(g)","Particulars of any liability of a contingent nature;",":","NIL"]
["21(h)","amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to income which does not form part of the total income;",":","As per Annexure 18"]
["21(i)","Amount inadmissible under the proviso to section 36(1)(iii).",":","NIL"]
[22,"Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006.",":","Nil"]
[23,"Particulars of payments made to persons specified under section 40A(2)(b).",":","As per Annexure 19"]
[24,"Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33ABA or 33AC.",":","NIL"]
[25,"Any amount of profit chargeable to tax under section 41 and computation thereof.",":","NIL"]
[26,"In respect of any sum referred to in clause (a), (b), (c), (d) (e) (f) or (g) of section 43B, the liability for which :—",":"]
["A.","Pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year and was",null,"As per Annexure 20"]
["a.","Paid during the previous year;"]
["b.","Not paid during the previous year."]
[]
["B.","Was incurred in the previous year and was",null,"As Per Annexure 21"]
["a.","Paid on or before the due date for furnishing the return of income of the previous year under section 139(1);"]
["b.","Not paid on or before the aforesaid date."]
[null,"*State whether sales tax, customs duty, excise duty or any other indirect tax, levy, cess, impost, etc., is passed through the profit and loss account."]
["27(a)","Amount of Central Value Added Tax credits availed of or utilized during the previous year and its treatment in the profit and loss account and treatment of outstanding Central Value Added Tax credits in the accounts.",":","As Per Annexure 22"]
["27(b)","Particulars of income or expenditure of prior period credited or debited to the profit and loss account.",":","As Per Annexure 23"]
[28,"Whether during the previous year the assessee has received any property, being share of a company not being a company in which the public are substantially interested, without consideration or for inadequate consideration as referred to in section 56(2)(viia), if yes, please furnish the details of the same.",":","No"]
[null," - Name of the person from which the shares received"]
[null," - PAN of the person, if available"]
[null," - Name of the Company whose shares are received"]
[null," - Name and Permanent Account Number of the payee, if available"]
[null," - CIN of the Compnay"]
[null," - No. of Shares Received"]
[null," - Amount of Consideration paid"]
[null," - Fair Market value of the Shares"]
[29,"Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair market value of the shares as referred to in section 56(2)(viib), if yes, please furnish the details of the same.",":","Not Applicable"]
[null," - Name of the person from whom consideration received for issue of shares "]
[null," - PAN of the person, if available"]
[null," - No. of Shares issued"]
[null," - Amount of Consideration received"]
[null," - Fair Market value of the Shares"]
["29A(a)","Whether any amount is to be included as income chargeable under the head ‘income from other sources’ as referred to in clause (ix) of sub-section (2) of section 56?",null,"Yes/No"]
[]
["(b)","If yes, please furnish the following details:"]
[null," - Nature of Income"]
[null," - Amount thereof"]
["29B(a)","Whether any amount is to be included as income chargeable under the head ‘income from other sources’ as referred to in clause (x) of sub-section (2) of section 56? (Yes/No)",null,"Yes/ No"]
[]
["(b)","If yes, please furnish the following details:"]
[null," - Nature of Income"]
[null," - Amount thereof (In INR.)"]
[30,"Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) repaid, otherwise than through an account payee cheque [Section 69D].",":","NIL"]
["30A(a)","Whether primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made during the previous year?",null,"Yes/No"]
["(b)","If yes, please furnish the following details:"]
["(i)","Under which clause of sub-section (1) of section 92CE primary adjustment is made?"]
["(ii) ","Amount (in INR.) of primary adjustment:"]
["(iii)","Whether the excess money available with the associated enterprise is required to be repatriated to India as per the provisions of sub-section (2) of section 92CE? (Yes/No)",null,"Yes / No"]
["(iv)","If yes, whether the excess money has been repatriated within the prescribed time (Yes/No)",null,"Yes / No"]
["(v)","If no, the amount (in Rs.) of imputed interest income on such excess money which has not been\nrepatriated within the prescribed time:"]
["30B(a)","Whether the assessee has incurred expenditure 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?",null,"Yes/No"]
["(b)","If yes, please furnish the following details:"]
["(i)","Amount (in INR.) of expenditure by way of interest or of similar nature incurred:"]
["(ii) ","Earnings before interest, tax, depreciation and amortization (EBITDA) during the previous year (in Rs.):"]
["(iii)","Amount (in Rs.) of expenditure by way of interest or of similar nature as per (i) above which exceeds 30% of EBITDA as per (ii) above:"]
["(iv)","Details of interest expenditure brought forward as per sub-section (4) of section 94B:"]
[null," - Assessement Year"]
[null," - Amount (INR)"]
["(v)","Details of interest expenditure carried forward as per sub-section (4) of section 94B:"]
[null," - Assessement Year"]
[null," - Amount (INR)"]
["30C(a)","Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the previous year?",null,"Defer till 31st March 2019"]
["(b)","If yes, please specify:-"]
["(i)","Nature of the impermissible avoidance arrangement:"]
["(ii) ","Amount (in INR.) of tax benefit in the previous year arising, in aggregate, to all the parties to the arrangement:”;"]
["31(a).","Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year :—",":","As per Annexure 24"]
["(i)","Name, address and permanent account number (if available with the assessee) of the lender or depositor;"]
["(ii)","Amount of loan or deposit taken or accepted;"]
["(iii)","Whether the loan or deposit was squared up during the previous year;"]
["(iv)","Maximum amount outstanding in the account at any time during the previous year;"]
["(v)","Whether the loan or deposit was taken or accepted by cheque or bank draft or use  of electronic clearing system through a bank account; "]
["(vi)","In case the loan or deposit was taken or accepted by cheque or bank draft, whether the same was taken or accepted by an account payee cheque or an account payee bank draft."]
["31(b)","Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year: -",":","As per Annexure 25"]
["(i)","Name, address and permanent account number (if available with the assessee) of the person from whom specified sum is received;;"]
["(ii)","Amount of specified sum taken or accepted;"]
["(iii)","Whether the specified sum was taken or accepted by cheque or bank draft or use of electronic clearing system through a bank account;"]
["(iv)","In case the specified sum was taken or accepted by cheque or bank draft, whether the same was taken  or accepted by an account payee cheque or an account payee bank draft."]
[null,"*(These particulars at (a) and (b) need not be given in the case of a Government  company, a banking company or a corporation established by a Central, State  or Provincial Act.)"]
["31(ba)","Particulars of each receipt in an 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, where such receipt is otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account:-",null,"As per Annexure 26"]
["(i)","Name, address and permanent account number (if available with the assessee) of the payer;"]
["(ii)","Nature of transaction"]
["(iii) ","Amount of receipt (In Rs.);"]
["(iv)","Date of receipt"]
["31(bb)","Particulars of each receipt in an 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, received by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year:—",null,"As per Annexure 27"]
["(i)","Name, address and permanent account number (if available with the assessee) of the payer;"]
["(ii) ","Amount of receipt (In Rs.);"]
["31(bc)","Particulars of each payment made in an amount 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:-",null,"As per Annexure 28"]
["(i)","Name, address and permanent account number (if available with the assessee) of the payee;"]
["(ii)","Nature of transaction"]
["(iii) ","Amount of payment (In Rs.);"]
["(iv)","Date of payment"]
["31(bd)","Particulars of each payment in an amount 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, made by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year:—",null,"As per Annexure 29"]
["(i)","Name, address and permanent account number (if available with the assessee) of the payee;"]
["(ii) ","Amount of payment (In Rs.);"]
[null,"(Particulars at (ba), (bb), (bc) and (bd) need not be given in the case of receipt by or payment to a Government company, a banking Company, a post office savings bank, a cooperative bank or in the case of transactions referred to in section 269SS or in the case of persons referred to in Notification No. S.O. 2065(E) dated 3rd July, 2017)”;"]
["31(c)","Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T made during the previous year:-",":","As per Annexure 30"]
["(i)","Name, address and Permanent Account Number (if available with the assessee) of the payee; "]
["(ii)","Amount of the repayment; "]
["(iii)","Maximum amount outstanding in the account at any time during the previous year;"]
["(iv)","Whether the repayment was made by cheque or bank draft or use of electronic clearing system through a bank account;"]
["(v)","In case the repayment was made by cheque or bank draft, whether the same was repaid by an  account payee cheque or an account payee bank draft."]
["31(d)","Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year:-",":","As per Annexure 31"]
["(i)","Name, address and Permanent Account Number (if available with the assessee) of the lender, or depositor or person from whom specified advance is received;"]
["(ii)","Amount of repayment of loan or deposit or any specified advance received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year."]
["31(e)","Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received by a cheque or bank draft which is not an account payee cheque or account payee bank draft during the previous year:",null,"As Per Annexure 32"]
["(i)","Name, address and Permanent Account Number (if available with the assessee) of the lender, or depositor or person from whom specified advance is received;"]
["(ii)","Amount of repayment of loan or deposit or any specified advance received by a cheque or a bank draft which is not an account payee cheque or account payee bank draft during the previous year."]
[null,"(Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or deposit or any specified advance taken or accepted from the Government, Government company, banking company or a corporation established by the Central, State or Provincial Act)."]
["32(a)","Details of brought forward loss or depreciation allowance, in the following manner, to the extent available:",":","As Per Annexure 33"]
[null," - Serial No"]
[null," - Assessement year"]
[null," - Nature of Loss / Allowance (In INR)"]
[null," - Amount as returned (In INR)"]
[null," - Amount as assessed"]
[null," - Remarks"]
["32(b)","whether a change in shareholding of the company has taken place in the previous year due to which the losses incurred prior to the previous year cannot be allowed to be carried forward in terms of section 79",":","No"]
["32(c)","Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year, If yes, please furnish the details of the same.",":","NIL"]
["32(d)","whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the previous year, if yes, please furnish details of the same.",":","NIL"]
["32(e)","In case of a company, please state that whether the company is deemed to be carrying on a speculation business as referred in explanation to section 73,",":","No"]
[null,"if yes, please furnish the details of speculation loss if any incurred during the previous year."]
[33,"Section-wise details of deductions, if any, admissible under Chapter VIA.",":","As Per Annexure 34"]
[null," - Section under which deduction is claimed"]
[null," - Amounts admissible as per the provision of the Income Tax Act, 1961 and fulfils the conditions, if any, specified under the relevant provisions of Income Tax Act, 1961 or Income Tax Rules,1962 or any other guidelines, circular, etc, issued in this behalf."]
["34(a)","Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII-BB, if yes please furnish:",":","As per Annexure 35"]
["(i)","Tax Dedcution and Collection Account Number (TAN)"]
["(ii)","Section"]
["(iii)","Nature of Payment"]
["(iv)","Total amount of payment or receipt of the nature Specified"]
["(v)","Total amount on which tax was required to be deducted or collected"]
["(vi)","Total amount on which tax was deducted or collected at specified rate out of 5"]
["(vii)","Total amount of tax deducted or collected out of (5)"]
["(viii)","Total amount on which tax was deducted or collected at less than Specified out of (7)"]
["(ix)","Amount of tax deducted or collected on (8)"]
["(x)","Amount of tax deducted or collected not deposited to the credit of the central Government out of (5) and (8)."]
["34(b)","Whether the assessee is required to furnish the statement of tax deducted or tax collected. If yes, please furnish the details:",":","As per Annexure 36"]
["(i)","Tax deduction and collection Account Number (TAN)"]
["(ii)","Type of Form"]
["(iii)","Due date for furnishing"]
["(iv)","Date of furnishing, if furnished"]
["(v)","Whether the statement of tax deducted or collected contains information about all details/transactions which are required to be reported. If not, Please furnish list of details/transactions which are not reported."]
["34(c)","Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7). If yes, please furnish:",":","As Per Annexure 37"]
["(i)","Tax deduction and collection Account Number (TAN)"]
["(ii)","Amount of interest under section 201(1A)/206C(7) is payable"]
["(iii)","Amount paid out of column (2) along with date of payment."]
["35(a) ","In the case of a trading concern, give quantitative details of principal items of goods traded:",":","As per Annexure 38"]
["(i)","Opening stock;"]
["(ii)","Purchases during the previous year;"]
["(iii)","Sales during the previous year;"]
["(iv)","Closing stock;"]
["(v)","Shortage/excess, if any."]
["35(b)","In the case of a manufacturing concern, give quantitative details of the principal items of raw materials, finished products and by-products :"]
[]
["A.","Raw materials :",":","As per Annexure 39"]
["(i)","Opening stock;"]
["(ii)","Purchases during the previous year;"]
["(iii)","Consumption during the previous year;"]
["(iv)","Sales during the previous year;"]
["(v)","Closing stock;"]
["(vi)","* Yield of finished products;"]
["(vii)","* Percentage of yield;"]
["(viii)","* Shortage/excess, if any."]
[]
["B","Finished products/By-products :",":","As Per Annexure 40"]
["(i)","Opening stock;"]
["(ii)","Purchases during the previous year;"]
["(iii)","Quantity manufactured during the previous year;"]
["(iv)","Sales during the previous year;"]
["(v)","Closing stock;"]
["(vi)","Shortage/excess, if any."]
[null,"*Information may be given to the extent available."]
[36,"In the case of a domestic company, details of tax on distributed profits under section 115-O in the following form:--",":","As per Annexure 41"]
["(a)","Total amount of distributed profits;"]
["(b)","Amount of reduction as referred to in section 115-O(1A)(i);"]
["(c)","Amount of reduction as referred to in section 115-O(1A)(ii);"]
["(d)","Total tax paid thereon;"]
["(e)","Dates of payment with amounts."]
["36A","Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of clause (22) of section 2?",":","Yes/No"]
["b)","If yes, please furnish the following details:"]
["(i)","Amount received (in Rs.)"]
["(ii) ","Date of Receipt"]
[37,"Whether any cost audit was carried out, if yes, give the details, if any, of disqualification or disagreement on any matter/item/ value/quantity as may be reported/identified by the cost auditor.",":","Nil"]
[38,"Whether any audit was conducted under the Central Excise Act, 1944, if yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the auditor.",":","Nil"]
[39,"Whether any audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable services, Finance Act,1994 in relation to valuation of taxable services, if yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/ identified by the auditor.",":","Nil"]
[40,"Details regarding turnover, gross profit, etc., for the previous year and preceding previous year: ",":","As per Annexure 42"]
[null," - Total turnover of the assessee"]
[null," - Gross profit/turnover"]
[null," - Net profit/turnover"]
[null," - Stock-in-trade/turnover"]
[null," - Material consumed/finished goods produced"]
[null,"(The details require to be furnised for the principal items of goods traded or manufactured or service rendered)"]
[41,"Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than Income Tax Act, 1961 and Wealth tax Act, 1957 alongwith details of relevant proceedings.",":","Nil"]
["42(a)","Whether the assessee is required to furnish statement in Form No.61 or Form No. 61A or Form No. 61B? (Yes/No)",":","Yes / No"]
[]
["b)","If yes, please furnish:",":","As per Annexure 43"]
["(i)","Income-tax Department Reporting Entity Identification Number"]
["(ii)","Type of Form"]
["(iii)","Due date for furnishing"]
["(iv)","Date of furnishing, if furnished"]
["(v)","Whether the Form contains information about all details/transactions which are required to be reported. If not, please furnish list of the details/transactions which are not reported."]
["43(a)","Whether the assessee or its parent entity or alternate reporting entity is liable to furnish the report as referred to in sub-section (2) of section 286",null,"Yes/No"]
[]
["(b)","if yes, please furnish the following details:"]
["(i)","Whether report has been furnished by the assessee or its parent entity or an alternate reporting entity"]
["(ii)","Name of parent entity"]
["(iii)","Name of alternate reporting entity (if applicable)"]
["(iv)","Date of furnishing of report"]
[44,"Break-up of total expenditure of entities registered or not registered under the GST:",":","As Per Annexure 44 - Defer till 31st March 2019"]
["(i)","Serial No"]
["(ii)","Total amount of Expenditure incurred during the year"]
["(iii)","Expenditure in respect of entities registered under GST"]
[null," - Relating to goods or services exempt from GST"]
[null," - Relating to entities falling under composition scheme"]
[null," - Relating to other registered entities"]
["(iv)"," - Total payment to registered entities"]
[null,"Expenditure relating to entities not registered under GST"]
[]
[]
[null,null,null,"For XYZ and Assocites"]
[null,null,null,"Chartered Accountants"]
[null,null,null,"Firm Registration No :"]
[]
[]
[]
[null,null,null,"XYZ Kumar"]
["Place: ",null,null,"Partner"]
["Date : ",null,null,"Membership No. 00001"]

{"sheet":"1","index":2,"n_rows":10,"n_cols":6,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19"]
[]
["Referred to Clause No 4 of Form No. 3CD",null,"Annexure-1"]
[]
["Serial No","Nature of Statute","Registration No."]
[1]
[{"$f":"A8+1","v":2}]
[3]

{"sheet":"2","index":3,"n_rows":10,"n_cols":8,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19"]
[]
["Referred to Clause No 10(a) and 10(b) of Form No. 3CD",null,null,null,"Annexure-2"]
[]
["Serial No","Nature of Profession or Business carried on during the previous year","Sector","Sub Sector","Code"]
[1]
[{"$f":"A8+1","v":2}]
[3]

{"sheet":"3","index":4,"n_rows":30,"n_cols":4,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19"]
[]
["Refer Clause No. 11(a),11(b) & 11(c) of Form No. 3CD",null,null,"Annexure-3"]
[]
["Clause 11(a)"]
["The following books of account have been prescribed under section 44AA read with rule 6F"]
[1,"Cash Book"]
[2,"Ledger Accounts"]
[3,"Bank Book"]
[4,"Journal"]
[]
["Clause 11(a)& 11(c) of Form No. 3CD"]
[]
["Details of Books of Accounts maintained and examined"]
["S.No.","Books of Accounts Maintained","Generated on Computer System","Books of Accounts Examined"]
[1,"Cash Book","Yes","Yes"]
[{"$f":"+A18+1","v":2},"Bank Book","Yes","Yes"]
[{"$f":"+A19+1","v":3},"General Ledger","Yes","Yes"]
[4,"Journal Book","Yes","Yes"]
[5,"Fixed Assets Register","Yes","Yes"]
[6,"Stock Register","Yes","Yes"]
[7,"Purchase And Sales Register","Yes","Yes"]
[]
["Address at which the books of account are kept"]
["S.No.","Address"]
[1]
[{"$f":"+A28+1","v":2}]
[3]

{"sheet":"4","index":5,"n_rows":19,"n_cols":7,"rows_kept":19,"cut":false,"hidden":false,"merged":[[5,0,5,3]]}
["XYZ COMPANY LIMITED",null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19"]
[]
["Refer Clause No. 13(e) of Form No. 3CD",null,null,"Annexure-4"]
[]
["Particular","Increase in Profit (INR)","Decrease in Profit (INR)","Net Effect (INR)"]
["ICDS-I Accounting Policies",0,0,{"$f":"+B8-C8","v":0}]
["ICDS-II valuation of Inventories",0,0,{"$f":"+B9-C9","v":0}]
["ICDS-III Construction Contracts",0,0,0]
["ICDS-IV Revenue Recognition",0,0,0]
["ICDS-V Tangible Fixed Assets",0,0,0]
["ICDS-VI Changes in Foreign Exchange Rates",0,0,0]
["ICDS-VII Government Grants",0,0,0]
["ICDS-VIII Securities ",0,0,0]
["ICDS-IX Borrowing Costs",0,0,0]
["ICDS-X Provisions, Contingent Liabilities & ",0,0,0]
["           Contingent Assets",0,0,0]
["Total",{"$f":"SUM(B8:B18)","v":0},{"$f":"SUM(C8:C18)","v":0},{"$f":"SUM(D8:D18)","v":0}]

{"sheet":"5","index":6,"n_rows":81,"n_cols":7,"rows_kept":81,"cut":false,"hidden":false,"merged":[[34,1,34,2],[29,0,29,2],[30,1,30,2],[31,1,31,2],[32,1,32,2],[33,1,33,2],[19,0,19,2],[25,0,25,2],[26,1,26,2],[27,1,27,2],[20,1,20,2],[22,1,22,2],[23,1,23,2],[21,1,21,2],[35,1,35,2],[37,0,37,2],[38,1,38,2],[39,1,39,2],[40,1,40,2],[41,1,41,2],[42,1,42,2],[43,1,43,2],[44,1,44,2],[46,0,46,2],[47,1,47,2],[48,1,48,2],[49,1,49,2],[50,1,50,2],[51,1,51,2],[52,1,52,2],[53,1,53,2],[54,1,54,2],[55,1,55,2],[56,1,56,2],[59,1,59,2],[60,1,60,2],[61,1,61,2],[62,1,62,2],[58,0,58,2],[64,0,64,2],[65,1,65,2],[66,1,66,2],[68,0,68,2],[69,1,69,2],[70,1,70,2],[71,1,71,2],[77,1,77,2],[78,1,78,2],[79,1,79,2],[80,1,80,2],[72,1,72,2],[73,1,73,2],[74,1,74,2],[75,1,75,2],[76,1,76,2]]}
["XYZ COMPANY LIMITED",null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19"]
[]
["Refer Clause No. 13(f) of Form No. 3CD",null,"Annexure-5"]
[]
["Details of Disclosures as per ICDS"]
[]
["Particular of ICDS","Nature","Disclosure"]
["ICDS - I","Accounting Policies","For ICDS Disclosure requirement please check below"]
["ICDS - II","Inventories","For ICDS Disclosure requirement please check below"]
["ICDS - III","Construction Contracts","For ICDS Disclosure requirement please check below"]
["ICDS - IV","Revenue Recognition","For ICDS Disclosure requirement please check below"]
["ICDS - V","Tangible Fixed Assets","For ICDS Disclosure requirement please check below"]
["ICDS - VII","Govt Grants","For ICDS Disclosure requirement please check below"]
["ICDS - IX","Borrowing Costs","For ICDS Disclosure requirement please check below"]
["ICDS - X","Provisions, Contingent Liabilities and Contingent Assets","For ICDS Disclosure requirement please check below"]
[]
[]
["ICDS-I Accounting Policies"]
[1,"All significant accounting policies adopted shall be disclosed."]
[2,"Any change in an accounting policy which has a material effect shall be disclosed. The amount by which any item is affected by such change shall also be disclosed to the extent ascertainable. Where such amount is not ascertainable, wholly or in part, the fact shall be indicated. If a change is made in the accounting policies which has no material effect for the current previous year but which is reasonably expected to have a material effect in later previous years, the fact of such change shall be appropriately disclosed in the previous year in which the change is adopted and also in the previous year in which such change has material effect for the first time.\n"]
[3,"Disclosure of accounting policies or of changes therein cannot remedy a wrong or inappropriate treatment of the item."]
[4,"If the fundamental accounting assumptions of Going Concern, Consistency and Accrual are followed, specific disclosure is not required. If a fundamental accounting assumption is not followed, the fact shall be disclosed."]
[]
["ICDS-II Inventories"]
[1,"The accounting policies adopted in measuring inventories including the cost formulae used. Where Standard Costing has been used as a measurement of cost, details of such inventories and a confirmation of the fact that standard cost approximates the actual cost; and"]
[2,"The total carrying amount of inventories and its classification appropriate to a person."]
[]
["ICDS-III Construction Contracts"]
[1,"The amount of contract revenue recognised as revenue in the period"]
[2,"The methods used to determine the stage of completion of contracts in progress"]
[3,"For Contracts in progress- disclosure pertaining to "]
["a","Amount of costs incurred and recognised profits (less recognised losses) upto the reporting date"]
["b","The amount of advances received"]
["c","The amount of retentions"]
[]
["ICDS-IV Revenue Recognition"]
[1,"For transactions involving sale of good, total amount not recognised as revenue during the previous year due to lack of reasonably certainty of its ultimate collection along with nature of uncertainty"]
[2,"The amount of revenue from service transactions recognised as revenue during the previous year"]
[3,"The method used to determine the stage of completion of service transactions in progress"]
[4,"For service transactions in progress at the end of the financial year"]
["a","Amount of costs incurred and recognised profits (less recognised losses) upto end of previous year"]
["b","The amount of advances received"]
["c","The amount of retentions"]
[]
["ICDS-V Tangible Fixed Assets"]
[1,"Description of asset or block of assets"]
[2,"Rate of depreciation"]
[3,"Actual cost or written down value, as the case may be"]
[4,"Deductions during the year with dates;"]
[5,"In the case of any addition of an asset, date put to use; including adjustments on account of"]
["a","Central Value Added Tax credit claimed and allowed under the CENVAT Credit Rules, 2004"]
["b","Change in rate of exchange of currency"]
["c","Subsidy or grant or reimbursement, by whatever name called"]
[6,"Depreciation Allowable"]
[7,"Written down value at the end of year"]
[]
["ICDS-VII Govt Grants"]
[1,"Nature and extent of Government grants recognised during the previous year by way of deduction from the actual cost of the asset or assets or from the written down value of block of assets during the previous year"]
[2,"Nature and extent of Government grants recognised during the previous year as income"]
[3,"Nature and extent of Government grants not recognised during the previous year by way of deduction from the actual cost of the asset or assets or from the written down value of block of assets and reasons thereof"]
[4,"Nature and extent of Government grants not recognised during the previous year as income and reasons thereof"]
[]
["ICDS-IX Borrowing Costs"]
[1,"The Accounting Policy adopted for borrowing costs"]
[2,"The amount of borrowing costs capitalised during the precious year"]
[]
["ICDS-X Provisions, Contingent Liabilities and Contingent Assets"]
[1,"Disclosure shall be made in respect of each class of provision"]
["a","A brief description of the nature of the obligation"]
["b","The carrying amount at the beginning and end of the previous year"]
["c","Additional provisions made during the previous year, including increases to existing provisions"]
["d","Amounts used, that is incurred and charged against the provision, during the previous year"]
["e","Unused amounts reversed during the previous year"]
["f","The amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement"]
[2,"Disclosure shall be made in respect of each class of asset and related income recognised as provided in para 11"]
["a","A brief description of the nature of the asset and related income"]
["b","The carrying amount of asset at the beginning and end of the previous year"]
["c","Additional amount of asset and related income recognised during the year, including increases to assets and related income already recognised"]
["d","Amount of asset and related income reversed during the previous year."]

{"sheet":"6","index":7,"n_rows":21,"n_cols":6,"rows_kept":21,"cut":false,"hidden":false,"merged":[[8,2,8,3],[9,2,9,3],[10,2,10,3],[13,0,14,3],[16,0,17,0],[16,1,17,1],[16,2,16,3]]}
["XYZ COMPANY LIMITED",null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19"]
[]
["Refer Clause No. 14(a) & 14(b) of Form No. 3CD",null,null,"Annexure-6"]
[]
["Clause no 14(a)"]
["Method of Valuation of Closing Stock employed in previous year"]
["S,No","Particular of Closing Stock","Method of Valuation employed in pervious year"]
[1]
[2]
[]
["Clause no 14(b)"]
["Details of deviation if any from the method of valuation prescribed u/s 145A and the effect thereof on the Statement of Profit & Loss for the Financial Year 2017-2018"]
[]
[]
["S.No","Deviation in Method of Valuation","Impact of such Change on Profit"]
[null,null,"Increase in Profit","Decrease in Profit"]
[1,"Tax (GST/Service Tax/Vat) Collected on Sale / Services"]
[2,"Tax (GST/Service Tax/Vat) Paid to Government"]
[3,"Tax (GST/Service Tax/Vat) Input Utilised"]

{"sheet":"7","index":8,"n_rows":15,"n_cols":5,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19"]
[]
["Refer Clause No. 16 of Form No. 3CD",null,"Annexure-7"]
[]
["Clause no 16"]
[]
["Amounts not credited to the profit and loss account, being,—"]
["S,No","Particular","Amount"]
[1,"The items falling within the scope of section 28;"]
[2,"The proforma credits, drawbacks, refunds of duty of customs or excise or service tax, or refunds of sales tax or value added tax, where such credits, drawbacks or refunds are admitted as due by the authorities concerned"]
[3,"Escalation claims accepted during the previous year;"]
[4,"Any other item of income;"]
[5,"Capital receipt, if any."]

{"sheet":"8","index":9,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":false,"merged":[[8,1,9,1],[8,0,9,0],[8,9,9,9],[8,10,9,10],[8,11,9,11],[8,4,8,5],[8,6,8,8],[8,3,9,3],[8,2,9,2]]}
["XYZ COMPANY LIMITED"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19"]
[]
["Refer Clause No. 18 of Form No. 3CD",null,null,null,null,null,null,null,null,null,null,"Annexure-8"]
[]
["Particulars of depreciation allowable as per the Income Tax Act, 1961 in respect  of each Asset or Block of Asset"]
[]
["Description of Assets/ Block of Assets","Rate of Depreciation","W.D.V. as on 01-04-2017","Deduction / Sale during the year","Additions during the Year",null,"Adjustment in Additions",null,null,"Total as on 31-03-2018","Depreciation for the year","W.D.V as on 31-03-2018"]
[null,null,null,null,"Put to use for 180 days or More","Put ot use for less than 180 days","Cenvat","Change in rate of Exchange","Subsidy or Grant"]
["Block -I @10%"]
["Furniture & Fixtures",0.1,0,0,{"$f":"+'8.1'!G9","v":500},{"$f":"+'8.1'!H9","v":100},0,0,0,{"$f":"+C12-D12+E12+F12-G12-H12-I12","v":600},{"$f":"+ROUND((J12*B12)-(F12*B12/2),0)","v":55},{"$f":"+J12-K12","v":545}]
[]
["Block -II @15%"]
["Plant & Machinery",0.15,0,0,{"$f":"+'8.1'!G15","v":700},{"$f":"+'8.1'!H15","v":800},0,0,0,{"$f":"+C15-D15+E15+F15-G15-H15-I15","v":1500},{"$f":"+ROUND((J15*B15)-(F15*B15/2),0)","v":165},{"$f":"+J15-K15","v":1335}]
[]
["Block -III @40%"]
["Computers and Software",0.4,0,0,{"$f":"+'8.1'!G21","v":2500},{"$f":"+'8.1'!H21","v":0},0,0,0,{"$f":"+C18-D18+E18+F18-G18-H18-I18","v":2500},{"$f":"+ROUND((J18*B18)-(F18*B18/2),0)","v":1000},{"$f":"+J18-K18","v":1500}]
[]
["Block -IV @15%"]
["Vehicles",0.15,0,null,{"$f":"+'8.1'!G26","v":20000},{"$f":"+'8.1'!H26","v":0},0,0,0,{"$f":"+C21-D21+E21+F21-G21-H21-I21","v":20000},{"$f":"+ROUND((J21*B21)-(F21*B21/2),0)","v":3000},{"$f":"+J21-K21","v":17000}]
[]
["Block -V @50%"]
["Vehicles",0.5,0,0,{"$f":"+'8.1'!G31","v":0},{"$f":"+'8.1'!H31","v":45000},0,0,0,{"$f":"+C24-D24+E24+F24-G24-H24-I24","v":45000},{"$f":"+ROUND((J24*B24)-(F24*B24/2),0)","v":11250},{"$f":"+J24-K24","v":33750}]
[]
["Block -VI @10%"]
["Building",0.1,0,0,0,0,0,0,0,{"$f":"+C27-D27+E27+F27-G27-H27-I27","v":0},{"$f":"+ROUND((J27*B27)-(F27*B27/2),0)","v":0},{"$f":"+J27-K27","v":0}]
[]
["Block -VIII @80%"]
["Plant & Machinery",0.4,0,0,0,0,0,0,0,{"$f":"+C30-D30+E30+F30-G30-H30-I30","v":0},{"$f":"+ROUND((J30*B30)-(F30*B30/2),0)","v":0},{"$f":"+J30-K30","v":0}]
[]
["Block -IX @100%"]
["Office (Temporary Erection)",1,0,0,0,0,0,0,0,{"$f":"+C33-D33+E33+F33-G33-H33-I33","v":0},{"$f":"+ROUND((J33*B33)-(F33*B33/2),0)","v":0},{"$f":"+J33-K33","v":0}]
[null,"Total",{"$f":"SUM(C12:C33)","v":0},0,23700,45900,0,0,0,69600,15470,54130]

{"sheet":"8.1","index":10,"n_rows":31,"n_cols":14,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
[{"$f":"'8'!A1","v":"XYZ COMPANY LIMITED"},null,null,null,null,null,null,null,null,null,null,null,null,"www.taxhoseindia.om"]
[]
["Particulars of additions & date of put to use in  respect  of each asset or block of assets."]
[]
["Block - I (Furniture & Fixture)"]
["Sr  No","Name of  Item","Date of put to use","Year end date","No of Days used","Value of Asstes","Put to use for 180 days or More","Put ot use for less than 180 days","Total"]
[1,"Furniture - 1","2017-04-10","2018-03-31",{"$f":"+D7-C7+1","v":356},500,{"$f":"+F7-H7","v":500},{"$f":"IF(E7<180,F7,0)","v":0},{"$f":"G7+H7","v":500}]
[{"$f":"+A7+1","v":2},"Furniture - 2","2017-12-12","2018-03-31",{"$f":"+D8-C8+1","v":110},100,{"$f":"+F8-H8","v":0},{"$f":"IF(E8<180,F8,0)","v":100},{"$f":"G8+H8","v":100}]
[null,"Total",null,null,null,null,{"$f":"SUM(G7:G8)","v":500},{"$f":"SUM(H7:H8)","v":100},{"$f":"SUM(I7:I8)","v":600}]
[]
["Block - II (Plant and Machinery)"]
["Sr  No","Name of  Item","Date of put to use","Year end date","No of Days used","Value of Asstes","Put to use for 180 days or More","Put ot use for less than 180 days","Total"]
[1,"Machinery - 1","2017-07-15","2018-03-31",{"$f":"+D13-C13+1","v":260},700,{"$f":"+F13-H13","v":700},{"$f":"IF(E13<180,F13,0)","v":0},{"$f":"G13+H13","v":700}]
[{"$f":"+A13+1","v":2},"Machinery - 2","2018-02-28","2018-03-31",{"$f":"+D14-C14+1","v":32},800,{"$f":"+F14-H14","v":0},{"$f":"IF(E14<180,F14,0)","v":800},{"$f":"G14+H14","v":800}]
[null,"Total",null,null,null,null,{"$f":"SUM(G13:G14)","v":700},{"$f":"SUM(H13:H14)","v":800},{"$f":"SUM(I13:I14)","v":1500}]
[]
["Block - III (Computer and Software)"]
["Sr  No","Name of  Item","Date of put to use","Year end date","No of Days used","Value of Asstes","Put to use for 180 days or More","Put ot use for less than 180 days","Total"]
[1,"Laptop","2017-07-18","2018-03-31",{"$f":"+D19-C19+1","v":257},1500,{"$f":"+F19-H19","v":1500},{"$f":"IF(E19<180,F19,0)","v":0},{"$f":"G19+H19","v":1500}]
[{"$f":"+A19+1","v":2},"Server","2017-05-25","2018-03-31",{"$f":"+D20-C20+1","v":311},1000,{"$f":"+F20-H20","v":1000},{"$f":"IF(E20<180,F20,0)","v":0},{"$f":"G20+H20","v":1000}]
[null,"Total",null,null,null,null,{"$f":"SUM(G19:G20)","v":2500},{"$f":"SUM(H19:H20)","v":0},{"$f":"SUM(I19:I20)","v":2500}]
[]
["Block - IV (Vehicle 15%)"]
["Sr  No","Name of  Item","Date of put to use","Year end date","No of Days used","Value of Asstes","Put to use for 180 days or More","Put ot use for less than 180 days","Total"]
[1,"Vehicle","2017-08-27","2018-03-31",{"$f":"+D25-C25+1","v":217},20000,{"$f":"+F25-H25","v":20000},{"$f":"IF(E25<180,F25,0)","v":0},{"$f":"G25+H25","v":20000}]
[null,"Total",null,null,null,null,{"$f":"SUM(G25:G25)","v":20000},{"$f":"SUM(H25:H25)","v":0},{"$f":"SUM(I25:I25)","v":20000}]
[]
["Block - V (Vehicle 60%)"]
["Sr  No","Name of  Item","Date of put to use","Year end date","No of Days used","Value of Asstes","Put to use for 180 days or More","Put ot use for less than 180 days","Total"]
[1,"Vehicle","2018-03-15","2018-03-31",{"$f":"+D30-C30+1","v":17},45000,{"$f":"+F30-H30","v":0},{"$f":"IF(E30<180,F30,0)","v":45000},{"$f":"G30+H30","v":45000}]
[null,"Total",null,null,null,null,{"$f":"SUM(G30:G30)","v":0},{"$f":"SUM(H30:H30)","v":45000},{"$f":"SUM(I30:I30)","v":45000}]

{"sheet":"9","index":11,"n_rows":39,"n_cols":8,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,"Annexure-9"]
[]
["Refer Clause No. 20(b) of Form No. 3CD"]
[]
["Details of contributions received from employees for various funds as referred to in section 36(1)(va):"]
[]
["Particular of any sum received from employees towards Provident Fund"]
["Month","Sum received from employees","Due date for payment","The actual amount paid","The actual date of Deposit"]
["2017-04-01",null,"2017-05-15"]
["2017-05-01",null,"2017-06-15"]
["2017-06-01",null,"2017-07-15"]
["2017-07-01",null,"2017-08-15"]
["2017-08-01",null,"2017-09-15"]
["2017-09-01",null,"2017-10-15"]
["2017-10-01",null,"2017-11-15"]
["2017-11-01",null,"2017-12-15"]
["2017-12-01",null,"2018-01-15"]
["2018-01-01",null,"2018-02-15"]
["2018-02-01",null,"2018-03-15"]
["2018-03-01",null,"2018-04-15"]
["Total",{"$f":"SUM(B11:B22)","v":0},null,{"$f":"SUM(D11:D22)","v":0}]
[]
["Particular of any sum received from employees towards ESI"]
["Month","Sum received from employees","Due date for payment","The actual amount paid","The actual date of Deposit"]
["2017-04-01",0,"2017-05-15",0]
["2017-05-01",0,"2017-06-15",0]
["2017-06-01",0,"2017-07-15",0]
["2017-07-01",0,"2017-08-15",0]
["2017-08-01",0,"2017-09-15",0]
["2017-09-01",0,"2017-10-15",0]
["2017-10-01",0,"2017-11-15",0]
["2017-11-01",0,"2017-12-15",0]
["2017-12-01",0,"2018-01-15",0]
["2018-01-01",0,"2018-02-15",0]
["2018-02-01",0,"2018-03-15",0]
["2018-03-01",0,"2018-04-15",0]
["Total",{"$f":"SUM(B27:B38)","v":0},null,{"$f":"SUM(D27:D38)","v":0}]

{"sheet":"10","index":12,"n_rows":19,"n_cols":7,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,"Annexure-10"]
[]
["Refer Clause No. 21(b)(i)(A) of Form No. 3CD"]
[]
["Details of amounts debited to the profit and loss  account, being in the nature of capital, "]
["personal, advertisement expenditure etc"]
[]
["Nature","S.No","Particular","Amount"]
["Expenditure of capital nature;",1,"Stampt Duty on Issue of Share",0]
[null,2]
["Expenditure of personal nature;"]
["Expenditure on advertisement in any souvenir, brochure,tract, pamphlet or the like, published by a political party;"]
["Expenditure incurred at clubs being entrance fees and subscriptions"]
["Expenditure incurred at clubs being cost for club services and facilities used."]
["Expenditure by way of penalty or fine for violation of any law for the time being force"]
["Expenditure by way of any other penalty or fine not covered above"]
["Expenditure incurred for any purpose which is an offence or which is prohibited by law"]

{"sheet":"11","index":13,"n_rows":17,"n_cols":10,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,"Annexure-11"]
[]
["Refer Clause No. 21b(i)(A) of Form No. 3CD"]
[]
["Details of payment to Non Resident referred to in 40(a)(i) on which tax is not deducted"]
[]
["S.No.","Date of payment","Amount of payment","Nature of payment","Name of the payee","PAN of the payee, if available","Address of the payee"]
[1]
[{"$f":"A10+1","v":2}]
[{"$f":"A11+1","v":3}]
[4]
[5]
[6]
[7]
[null,"Total",{"$f":"SUM(C10:C16)","v":0}]

{"sheet":"12","index":14,"n_rows":18,"n_cols":11,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,null,"Annexure-12"]
[]
["Refer Clause No. 21b(i)(B) of Form No. 3CD"]
[]
["Details of payment to Non Resident referred to in 40(a)(i) on which tax has been deducted but has not been paid "]
["during the  previous year or in the subsequent year before the expiry of time prescribed under section 200(1)"]
[]
["S.No.","Date of payment","Amount of payment","Nature of payment","Name of the payee","PAN of the payee, if available","Address of the payee"," Amount of tax deducted"]
[1]
[{"$f":"A11+1","v":2}]
[{"$f":"A12+1","v":3}]
[4]
[5]
[6]
[7]
[null,"Total",{"$f":"SUM(C11:C17)","v":0},null,null,null,null,{"$f":"SUM(H11:H17)","v":0}]

{"sheet":"13","index":15,"n_rows":17,"n_cols":10,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,"Annexure-13"]
[]
["Refer Clause No. 21b(ii)(A) of Form No. 3CD"]
[]
["Details of payment referred to in 40(a)(ia) on which tax is not deducted"]
[]
["S.No.","Date of payment","Amount of payment","Nature of payment","Name of the payee","PAN of the payee, if available","Address of the payee"]
[1]
[{"$f":"A10+1","v":2}]
[{"$f":"A11+1","v":3}]
[4]
[5]
[6]
[7]
[null,"Total",{"$f":"SUM(C10:C16)","v":0}]

{"sheet":"14","index":16,"n_rows":18,"n_cols":12,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,null,null,"Annexure-14"]
[]
["Refer Clause No. 21b(ii)(B) of Form No. 3CD"]
[]
["Details of payment on which tax has been deducted referred to in 40(a)(ia) but has not been paid on or before the "]
["due date specified in sub- section (1) of section 139"]
[]
["S.No.","Date of payment","Amount of payment","Nature of payment","Name of the payee","PAN of the payee, if available","Address of the payee"," Amount of tax deducted"," Amount out of above deposited, if any"]
[1]
[{"$f":"A11+1","v":2}]
[{"$f":"A12+1","v":3}]
[4]
[5]
[6]
[7]
[null,"Total",{"$f":"SUM(C11:C17)","v":0},null,null,null,null,{"$f":"SUM(H11:H17)","v":0},{"$f":"SUM(I11:I17)","v":0}]

{"sheet":"15","index":17,"n_rows":17,"n_cols":10,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,"Annexure-15"]
[]
["Refer Clause No. 21b(iii)(A) of Form No. 3CD"]
[]
["Details of payment referred to in 40(a)(ib) on which tax is not deducted"]
[]
["S.No.","Date of payment","Amount of payment","Nature of payment","Name of the payee","PAN of the payee, if available","Address of the payee"]
[1]
[{"$f":"A10+1","v":2}]
[{"$f":"A11+1","v":3}]
[4]
[5]
[6]
[7]
[null,"Total",{"$f":"SUM(C10:C16)","v":0}]

{"sheet":"16","index":18,"n_rows":18,"n_cols":12,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,null,null,"Annexure-16"]
[]
["Refer Clause No. 21b(iii)(B) of Form No. 3CD"]
[]
["Details of payment on which tax has been deducted referred to in 40(a)(ib) but has not been paid on or before the "]
["due date specified in sub- section (1) of section 139"]
[]
["S.No.","Date of payment","Amount of payment","Nature of payment","Name of the payee","PAN of the payee, if available","Address of the payee"," Amount of tax deducted"," Amount out of above deposited, if any"]
[1]
[{"$f":"A11+1","v":2}]
[{"$f":"A12+1","v":3}]
[4]
[5]
[6]
[7]
[null,"Total",{"$f":"SUM(C11:C17)","v":0},null,null,null,null,{"$f":"SUM(H11:H17)","v":0},{"$f":"SUM(I11:I17)","v":0}]

{"sheet":"17","index":19,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[[13,1,13,6],[22,1,22,6],[25,0,27,6]]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,"Annexure-17"]
[]
["Refer Clause No. 21d of Form No. 3CD"]
[]
["Amount Inadmissible under Section 40A(3):"]
[]
["A.","Expenditure covered under section 40A(3) read with rule 6DD for which payment has been made "]
[null,"otherwise account payee cheque drawn on a bank or account payee bank draft. "]
[]
[null,"S.No","Date of payment","Nature of payment","Amount","Name ","PAN of the payee, if available"]
[]
[null,"See Below Note"]
[]
[]
["B.","Expenditure covered under section 40A(3) read with rule 6DD for which payment has been made "]
[null,"by otherwise account payee cheque drawn on a bank or account payee bank draft which are deemed "]
[null,"to be the profit and gain of Business or profession under Section 40A(3A)"]
[]
[null,"S.No","Date of payment","Nature of payment","Amount","Name ","PAN of the payee, if available"]
[]
[null,"See Below Note"]
[]
[]
["Note : It has not been possible  to verify whether  all the payments in excess of Rs.10,000/- have been made otherwise than  by  account payee cheque /drafts  as the necessary evidence is not in the possession of the assessee."]

{"sheet":"18","index":20,"n_rows":11,"n_cols":5,"rows_kept":11,"cut":false,"hidden":false,"merged":[[6,0,6,2]]}
["XYZ COMPANY LIMITED",null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19","Annexure-18"]
[]
["Refer Clause No. 21h of Form No. 3CD"]
[]
["Calculation  of amount disallowed U/S 14A as per Rule 8D"]
[]
["Particulars","Amount in INR."]
["Annual Average of Monthly Investment",0]
["Disallowance under rule 8D (1% of above)",{"$f":"B10*1%","v":0}]

{"sheet":"19","index":21,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,"Annexure-19"]
[]
["Refer Clause No. 23 of Form No. 3CD"]
[]
["Particulars of payments made to the persons specified under section 40A(2)(b) of the Income Tax Act, 1961 "]
[]
["S.No.","Name of the person","Relationship","Pan no of Related Person","Nature of payment","Amounts"]
[1]
[{"$f":"A10+1","v":2}]
[{"$f":"A11+1","v":3}]
[{"$f":"A12+1","v":4},null,null,null,null,null," "]
[null,"Total",null,null,null,{"$f":"SUM(F10:F13)","v":0}]
[]
["Note: The list of persons specified in section 40A(2)(b) is taken as certified by the management"]

{"sheet":"20","index":22,"n_rows":30,"n_cols":6,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,"Annexure-20"]
[]
["Refer Clause No. 26A of Form No. 3CD"]
[]
["Liabilities covered in sec 43B pre-existing on first day of the previous year but not"]
["allowed as a deduction in any preceding previous year"]
[]
["(a) Paid during the previous year"]
[]
["Section","Nature of Liability","Amount"]
["43B(a)","Payment of Taxes",0]
["43B(b)","Employer Contribution for benefit of Employee",0]
["43B(c)","Bonus / Commission",0]
["43B(d)","Interest from public financial institution etc",0]
["43B(e)","Interest on Loan from schedule bank",0]
["43B(f)","Leave encashment",0]
["43B(g)","Payment made to Railways",0]
[]
["(b) Not paid during the previous year"]
[]
["Section","Nature of Liability","Amount"]
["43B(a)","Payment of Taxes",0]
["43B(b)","Employer Contribution for benefit of Employee",0]
["43B(c)","Bonus / Commission",0]
["43B(d)","Interest from public financial institution etc",0]
["43B(e)","Interest on Loan from schedule bank",0]
["43B(f)","Leave encashment",0]
["43B(g)","Payment made to Railways",0]

{"sheet":"21","index":23,"n_rows":30,"n_cols":6,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,"Annexure-21"]
[]
["Refer Clause No. 26B of Form No. 3CD"]
[]
["Liabilities covered in sec 43B incurred during the previous year"]
[]
["(a) Paid on or before the due date for furnishing the return of income of the "]
["previous year under section 139(1);"]
[]
["Section","Nature of Liability","Amount"]
["43B(a)","Payment of Taxes",0]
["43B(b)","Employer Contribution for benefit of Employee",0]
["43B(c)","Bonus / Commission",0]
["43B(d)","Interest from public financial institution etc",0]
["43B(e)","Interest on Loan from schedule bank",0]
["43B(f)","Leave encashment",0]
["43B(g)","Payment made to Railways",0]
[]
["(b) Not paid on or before the aforesaid date"]
[]
["Section","Nature of Liability","Amount"]
["43B(a)","Payment of Taxes",0]
["43B(b)","Employer Contribution for benefit of Employee",0]
["43B(c)","Bonus / Commission",0]
["43B(d)","Interest from public financial institution etc",0]
["43B(e)","Interest on Loan from schedule bank",0]
["43B(f)","Leave encashment",0]
["43B(g)","Payment made to Railways",0]

{"sheet":"22","index":24,"n_rows":13,"n_cols":7,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,"Annexure-22"]
[]
["Refer Clause No. 27(a) of Form No. 3CD"]
[]
["Central Value Added Tax credits availed of or utilized during the previous year"]
[]
["Particular","Capital Goods","Others","Treatment in Profit and Loss account"]
["Opening Balance of Cenvat Credit",0,0,"No Effect"]
["Add : Cenvat Availed",0,0,"No Effect"]
["Less : Cenvat Utilised",0,0,"No Effect"]
["Closing Balance of Cenvat Credit",0,0,"No Effect"]

{"sheet":"23","index":25,"n_rows":9,"n_cols":8,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,"Annexure-23"]
[]
["Refer Clause No. 27(b) of Form No. 3CD"]
[]
["Expenses incurred by the assessee in any of the earlier year but debited to the Statement"]
[]
["S No","Type","Particulars","Amount","Prior Period to which it relates (Year in YYYY-YY format)"]

{"sheet":"24","index":26,"n_rows":9,"n_cols":11,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,null,"Annexure-24"]
[]
["Refer Clause No. 31(a) of Form No. 3CD"]
[]
["Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year"]
[]
["Name","Address","PAN No","Amount of Loan or Deposit taken or accepted","Whether the loan or deposit was squared up during the previous year","Maximum amount outstanding in the account at any time during the previous year","Whether the loan or deposit was taken or accepted by cheque or bank draft or use of electronic clearing system through a bank account","In case the loan or deposit was taken or accepted by cheque or bank draft, whether the same was taken or aceepted by an account payee cheque or an account payee bank draft"]

{"sheet":"25","index":27,"n_rows":9,"n_cols":9,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,"Annexure-25"]
[]
["Refer Clause No. 31(b) of Form No. 3CD"]
[]
["Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year"]
[]
["Name","Address","PAN No","Amount of specified sum taken or accepted","Whether the specified sum was taken or accepted   by cheque or bank draft or use of electronic clearing system  through a bank account","In case thespecified sum was taken or accepted by cheque or bank draft, whether the same was taken or aceepted by an account payee cheque or an account payee bank draft"]

{"sheet":"26","index":28,"n_rows":11,"n_cols":9,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,"Annexure-26"]
[]
["Refer Clause No. 31(ba) of Form No. 3CD"]
[]
["Particulars of each receipt in an 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, where such"]
["receipt is otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account:-"]
[]
["Name","Address","PAN No","Nature of Transaction","Amount of receipt (In Rs.);","Date of receipt"]

{"sheet":"27","index":29,"n_rows":12,"n_cols":7,"rows_kept":12,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,"Annexure-27"]
[]
["Refer Clause No. 31(bb) of Form No. 3CD"]
[]
["Particulars of each receipt in an 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, received by a cheque or bank draft, not being an account payee "]
["cheque or an account payee bank draft, during the previous year:—"]
[]
["Name","Address","PAN No of payer","Amount of receipt (In Rs.);"]

{"sheet":"28","index":30,"n_rows":11,"n_cols":9,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,"Annexure-28"]
[]
["Refer Clause No. 31(bc) of Form No. 3CD"]
[]
["Particulars of each payment made in an amount 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:-"]
[]
["Name","Address","PAN No of Payee","Nature of transaction","Amount of payment (In Rs.);","Date of payment"]

{"sheet":"29","index":31,"n_rows":12,"n_cols":7,"rows_kept":12,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,"Annexure-29"]
[]
["Refer Clause No. 31(bd) of Form No. 3CD"]
[]
["Particulars of each payment in an amount 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, made by a cheque or bank draft, not being an account payee cheque or an "]
["account payee bank draft, during the previous year:—"]
[]
["Name","Address","PAN No of Payee","Amount of payment (In Rs.);"]

{"sheet":"30","index":32,"n_rows":10,"n_cols":10,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,"Annexure-30"]
[]
["Refer Clause No. 31(c) of Form No. 3CD"]
[]
["Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding "]
["the limit specified in section 269T made during the previous year"]
[]
["Name","Address","Permanent Account Number","Amount of Repayment","Maximum amount outstanding in the account at any time during the previous year","Whether the repayment was made  by cheque or bank draft or use of electronic clearing system through a bank account","In case the Repayment was made by cheque or bank draft, whether the same was repaid by an account payee cheque or an account payee bank draft"]

{"sheet":"31","index":33,"n_rows":10,"n_cols":7,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,"Annexure-31"]
[]
["Refer Clause No. 31(d) of Form No. 3CD"]
[]
["Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit "]
["specified in section 269T made during the previous year"]
[]
["Name","Address","Permanent Account Number","Amount of repayment of loan or deposit or any specified advance received  otherwise than by cheque or bank draft or use of electronic clearing system through a bank account during the previous year"]

{"sheet":"32","index":34,"n_rows":11,"n_cols":7,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,"Annexure-32"]
[]
["Refer Clause No. 31(e) of Form No. 3CD"]
[]
["Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in "]
["section 269T received by a cheque or bank draft which is not an account payee cheque or account payee bank "]
["draft during the previous year:"]
[]
["Name","Address","Permanent Account Number","Amount of repayment of loan or deposit or any specified advance received by a cheque or a bank draft which is not an account payee cheque or account payee bank draft during the previous year."]

{"sheet":"33","index":35,"n_rows":9,"n_cols":9,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,"Annexure-33"]
[]
["Refer Clause No. 32(a) of Form No. 3CD"]
[]
["Details of brought forward loss or depreciation allowance:"]
[]
[" Serial No","Assessement year","Nature of Loss / Allowance (In INR)","Amount as returned (In INR)","Amount as assessed"," Remarks"]

{"sheet":"34","index":36,"n_rows":9,"n_cols":5,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19","Annexure-34"]
[]
["Refer Clause No. 33 of Form No. 3CD"]
[]
["Section-wise details of deductions admissible under Chapter VIA."]
[]
["Section under which deduction is claimed","Amounts admissible as per the provision of the Income Tax Act, 1961"]

{"sheet":"35","index":37,"n_rows":25,"n_cols":18,"rows_kept":25,"cut":false,"hidden":false,"merged":[[24,0,24,9],[18,0,19,9],[21,0,22,9]]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,null,null,null,"Annexure-35"]
[]
["Refer Clause No.34(a) of Form No.3CD"]
[]
["Detail of TDS deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII-BB on following payments:"]
[]
["TAN","Section","Nature of Payment","Total amount of Payment or Receipt of the nature specified in Col. 3","Total amount on which tax was required to be deducted or collected out of (4)","Total amount on which tax was deducted or collected at specified rate out of (5)","Amount of tax deducted or collected Out of (6)","Total amount on which tax was deducted or collected at less than specified rate out of (7)","Amount of tax deducted or collected on (8)","Amount of tax deducted or collected not deposited to the credit of the Central Governemnt out of (6) and (8)."]
["(1)","(2)","(3)","(4)","(5)","(6)","(7)","(8)","(9)","(10)"]
[null,192,"Salary & Wages"]
[null,"194C","Contractor"]
[null,"194I","Rent"]
[null,"194H","Commissiom"]
[null,"194J","Professional"]
[null,"206C","TCS"]
[]
[]
["Note : We have verified the compliance with the provisions of Chapter XVII-B of the Income-tax Act, 1961 (the Act) relating to  the deduction of tax at source and the payment thereof to the credit of the Central Government in accordance with the prevalent Auditing Standards, which contemplate, inter alia, reliance on tests checks and the concept of materiality.  "]
[]
[]
["Considering the volume of transactions and information involved, the verification of the particulars given under this clause 34 is based on the broad review of the procedures followed for ensuring compliances, review of Internal checks, internal control, test check of transactions and facts thereof."]
[]
[]
["The particulars are furnished by the management on which we have relied for completeness or accuracy."]

{"sheet":"36","index":38,"n_rows":21,"n_cols":12,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,"Annexure-36"]
[]
["Refer clause 34(b) of Form 3CD"]
[]
["Details of statement of tax deducted or tax collected furnished the for the AY 2018-19."]
[]
["Sr. No.","Tax deduction and collection Account Number (TAN)","Type of Form","Due date for furnishing","Date of furnishing, if furnished","Whether the statement of tax deducted or collected contains information about all transactions which are required to be reported","Delay in furnishing (Yes/No)"]
[1,null,"24Q1","2017-07-31"]
[2,null,"24Q2","2017-10-31"]
[3,null,"24Q3","2018-01-31"]
[4,null,"24Q4","2018-05-31"]
[5,null,"26Q1","2017-07-31"]
[6,null,"26Q2","2017-10-31"]
[7,null,"26Q3","2018-01-31"]
[8,null,"26Q4","2018-05-31"]
[9,null,"27EQ1","2017-07-31"]
[10,null,"27EQ2","2017-10-31"]
[11,null,"27EQ3","2018-01-31"]
[12,null,"27EQ4","2018-05-31"]

{"sheet":"37","index":39,"n_rows":15,"n_cols":5,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,"Annexure-37"]
[]
["Refer clause 34(c) of Form 3CD"]
[]
["Details of cases where assessee is liable to pay interest under section 201(1A)"]
[]
["Tax deduction and collection Account Number (TAN)","Section","Amount of interest under section 201(1A) is payable","Amount paid","Date of Payment"]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C10:C14)","v":0},{"$f":"SUM(D10:D14)","v":0}]

{"sheet":"38","index":40,"n_rows":15,"n_cols":5,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,"Annexure-38"]
[]
["Refer clause 35(a) of Form 3CD"]
[]
["Quantitative details of principal items of goods traded in a Trading concern:"]
[]
["Opening Stock","Purchases during the previous year;","Sales during the previous year;","Closing Stock","Shortage/Excess, if any"]
[]
[]
[]
[]
[]
[{"$f":"SUM(A10:A14)","v":0},0,0,0,{"$f":"SUM(E10:E14)","v":0}]

{"sheet":"39","index":41,"n_rows":23,"n_cols":11,"rows_kept":23,"cut":false,"hidden":false,"merged":[[8,1,8,4]]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,"Annexure-39"]
[]
["Refer clause 35(b)(A) of Form 3CD"]
[]
["Quantitative details of the principal items of raw materials"]
[]
[null,"Raw Material"]
["Particulars","Item I","Item II","Item III","Item IV"]
["Opening Stock "]
["Purchases during the previous year"]
["Consumption during the previous year"]
["Sales during the previous year"]
["Closing Stock "]
[]
["Yield of   * finished products "]
["Percentage * of yield "]
[]
["Shortage\\ *",0]
["Excess, if any"]
[]
["*Information may be given to the extent available."]

{"sheet":"40","index":42,"n_rows":20,"n_cols":13,"rows_kept":20,"cut":false,"hidden":false,"merged":[[8,1,8,2],[8,5,8,6],[8,3,8,4]]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,"Annexure-40"]
[]
["Refer clause 35(b)(B) of Form 3CD"]
[]
["Quantitative details of Principal items of Finished goods, By Product and WIP"]
[]
[null,"Finished Goods",null,"By Product",null,"Work in Progress"]
["Particulars","Item I","Item II","Item I","Item II","Item I","Item II"]
["Opening Stock "]
["Purchases during the Previous Year"]
["Manufacture during the Year"]
["Sales during the previous year"]
["Closing Stock "]
[]
["shortage\\ *",0]
["excess, if any"]
[]
["*Information may be given to the extent available."]

{"sheet":"41","index":43,"n_rows":9,"n_cols":12,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,"Annexure-41"]
[]
["Refer clause 36 of Form 3CD"]
[]
["Details of tax on distributed profits under section 115-O"]
[]
["Amount of distributed profits","Amount of reduction as referred to in section 115-O(1A)(i)","Amount of reduction as referred to in section 115-O(1A)(ii)","Total tax paid thereon","Dates of Payment","Amount"]

{"sheet":"42","index":44,"n_rows":35,"n_cols":10,"rows_kept":35,"cut":false,"hidden":false,"merged":[[8,0,9,0],[8,1,9,1]]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,"Annexure-42"]
[]
["Refer clause 40 of Form 3CD"]
[]
["Accounting Ratios with Calculations"]
[]
["Serial Number","Particulars",null,"Previous year",null,"Preceding previous year"]
[null,null,"Amount (INR)","Ratio (%)","Amount (INR)","Ratio (%)"]
[1,"Turnover of the assessee",500,null,500]
[]
[2,"Gross Profit Ratio ",null,{"$f":"+C23/(C15+C16)","v":0.3},null,{"$f":"+E23/(E15+E16)","v":0.3}]
[null,"Income "]
[null,"Sale of  Services",300,null,300]
[null,"Sale of Products",200,null,200]
[null,"Increase/ Decrease in stocks",50,null,50]
[null,"Total ( A ) :-",{"$f":"SUM(C15:C17)","v":550},null,{"$f":"SUM(E15:E17)","v":550}]
[null,"Cost of Goods Sold",350,null,350]
[null,"Other Direct Cost",50,null,50]
[null,"Total ( B ) :-",{"$f":"SUM(C19:C20)","v":400},null,{"$f":"SUM(E19:E20)","v":400}]
[]
[null,"Gross Profit (A-B) :-",{"$f":"C18-C21","v":150},null,{"$f":"E18-E21","v":150}]
[]
[3,"Net  Profit  Ratio :-",null,{"$f":"(C26/C27)","v":0.18},null,{"$f":"(E26/E27)","v":0.18}]
[null,"Net Profit before Tax",90,null,90]
[null,"Total Turnover",{"$f":"+C11","v":500},null,{"$f":"+E11","v":500}]
[]
[4,"Stock in Trade / Turn Over",null,{"$f":"(C30/C31)","v":0.25},null,{"$f":"(E30/E31)","v":0.25}]
[null,"Stock-in-Trade ",50,null,50]
[null,"Sales ",{"$f":"+C16","v":200},null,{"$f":"+E16","v":200}]
[]
[5,"Material Consumed / Finished  Goods",null,{"$f":"+C34/C35","v":0.5},null,{"$f":"+E34/E35","v":0.5}]
[null,"Material Consumed",50,null,50]
[null,"Finished  Goods",100,null,100]

{"sheet":"43","index":45,"n_rows":27,"n_cols":10,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,"www.taxhouseindia.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,"Annexure-43"]
[]
["Refer clause 42(a) of Form 3CD"]
[]
["Details of cases where assessee is required to furnish statement in Form No.61 or "]
["Form No. 61A or Form No. 61B"]
[]
["Income-tax Department Reporting Entity Identification Number","Type of Form","Due date for furnishing","Date of furnishing, if furnished","Whether the Form contains information about all details/transactions which are required to be reported. If not, please furnish list of the details/transactions which are not reported."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C11:C26)","v":0}]

{"sheet":"44","index":46,"n_rows":16,"n_cols":10,"rows_kept":16,"cut":false,"hidden":false,"merged":[[8,2,8,5],[8,0,9,0],[8,1,9,1],[8,6,9,6],[12,2,12,4]]}
["XYZ COMPANY LIMITED",null,null,null,null,null,null,null,null,"www.taxhouseindi.com"]
[]
["Annexure to Form 3CD For Assessment Year 2018-19",null,null,null,null,null,"Annexure-44"]
[]
["Refer clause 44 of Form 3CD"]
[]
["Break-up of total expenditure of entities registered or not registered under the GST"]
[]
["S. No.","Total amount of Expenditure incurred during the year","Expenditure in respect of entities registered under GST",null,null,null,"Expenditure relating to entities not registered under GST"]
[null,null,"Relating to goods or services exempt from GST","Relating to entities falling under composition scheme","Relating to other registered entities","Total payment to registered entities"]
["(1)","(2)","(3)","(4)","(5)","(6)","(7)"]
[]
[null,null,"Defer till 31st March 2019"]
[]
[]
["Total",{"$f":"SUM(B12:B15)","v":0},{"$f":"SUM(C12:C15)","v":0},0,0,0,0]