Articles

S.No.

Total amount of Expenditure incurred during the year

Expenditure in respect of entities registered under GST

Expenditure relating to Entities not registered under GST

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)

08

Indicate the relevant clause of section 44AB under which the audit has been conducted

Relevant clause of section 44AB under which the audit has been conducted

08a

Whether the assessee has opted for taxation under section 115BA/115BAA/115BAB/115BAC/115BAD?

21

a)

Please furnish the details of amounts debited to the profit and loss account, being

b)

Amounts inadmissible under section 40(a):

ii

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

A

B

Details of payment on which tax is not deducted:

Date of payment

Amou nt of paym ent

Natur e of paym ent

Name of the payee

PAN

of the payee

Aadha ar no

Coun try

Addr ess Line 1

Addre ss Line 2

Pinco de

City or Tow n or Distri

ct

Local ity or Area

Post Offic e

State

Rem arks if any:

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.

Date of payme nt

Amo unt of pay ment

Natu re of pay ment

Nam e of the paye r

PAN

of the Paye r

Aadh aar no

Coun try

Add ress Line 1

Add ress Line 2

Pin cod e

City or Tow n or Dist rict

Local ity or Area

Post Offic e

State

Amo unt of tax dedu cted

Amo unt out of (VI)

depo

sited, if any

Rem arks if any:

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:

Tax

Section

Nature of

Total

Total

Total

Amount of

Total

Amount of

Amount of

deduction

payment

amount of

amount on

amount on

tax

amount on

tax

tax

and

payment or

which tax

which tax

deducted

which tax

deducted

deducted

collection

receipt of

was

Was

or collected

was

or collected

or collected

Account

the nature

required to

Deducted

out of (6)

deducted

on (8)

not

Number

specified in

be

or collected

or collected

deposited

(TAN)

column (3)

deducted

at specified

at less than

to the credit

or collected

rate out of

specified

of the

out of (4)

(5)

rate out of

Central

(7)

Governmen

t out of (6)

and (8)

1

2

3

4

5

6

7

8

9

10

b)

Whether the assesse is required to furnish the statement of tax deducted or tax collected. If yes please furnish the details

Tax deduction and

Type of Form

Due date for

Date of furnishing,

Whether the

If not, please furnish list of

collection Account

furnishing

if furnished

statement of tax

details/transactions which are

Number (TAN)

deducted or

not reported

collected

contains

information

about all

transactions

which are

required to be

reported

c)

whether the assessee is liable to pay interest under section

201(1A) or section 206C(7). If yes, please furnish:

Tax deduction and collection

Amount of interest under

Amount paid out of column (2)

date of payment.

Account Number (TAN)

section 201(1A)/206C(7) is

payable

29

B

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

Nature of Income

Amount

Remarks if any:

30

C

Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96 during the

previous year (This Clause is kept in abeyance till 31st March,2022)

Nature of the impermissible avoidance arrangement

Amount (in Rs) of tax benefit in the previous year arising, in aggregate, to all

parties to the arrangement

Remarks if any: