| TAX AUDIT REPORT CHECK LIST FOR ASST.YEAR: 2018-19 | |||
| Sl.No | Particulars | ||
| 1 | Name of the assessee | ||
| 2 | Address | ||
| 3 | PAN | ||
| 4 | GSTIN/ VAT | ||
| 5 | Status | ||
| 6 | Previous Year | 2017-18 | |
| 7 | Asst.Year: | 2018-19 | |
| 8 | Clause of section 44AB (a) Above limit (b) Below limit |
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| 9 | Firm/ AOP, partner detials With PAN | ||
| 10 | Nature of business or profession | ||
| 11 | Books of Accounts U/sec 44AA | ||
| 12 | Any Presumptive Basis–44AD | ||
| 13 | Method of Accounting & ICDS | ||
| 14 | Stock Valuation | ||
| 15 | Capital asset converted in Stock | ||
| 16 | Amounts not credited to the profit and loss account |
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| 17 | Land or building or both is transferred U/sec 50C less than/ more than registered value |
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| 18 | Depreciation (a) Additions During the year (b) Deletions During the Year (c )Subsidy |
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| 19 | Amounts admissible under various Sections |
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| 20 | Bonus & Commission to Employees | ||
| 21 | P&L debited with capital, personal, advertisement expenditure etc.., |
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| 22 | Interest Inadmissible U/s 23 of MSMED Act, 2006 |
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| 23 | Payments made U/sec 40A(2)(b)- Related Party |
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| 24 | Amounts deemed to be profits U/sec 32AC, 32AD, 33AB,33ABA, 33AC | ||
| 25 | Profit taxable to tax U/sec 41 | ||
| 26 | Amount Payable U/sec 43B Paid after 31.03.2018 |
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| 27 | CENVAT | ||
| 28 | Any Property received U/sec 56(2)(viia) | ||
| 29 | Received any Consideration for issue of Shares | ||
| 30 | Cash Borrowings Cash Payments U/sec 40A(3) Primary Adjustment to transfer Price Interest payment Exceeding 1Crore |
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| 31 | Loans and Advances taken U/sec 269SS/269ST (Cash Loans) |
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| 32 | Brought Forward Losses & Depreciation allowances | ||
| 33 | Deductions U/sec Chapter VIA & III | ||
| 34 | Liable to collect or receive TDS/ TCS (a) TAN (b) Amount of Payment or receipt/ TDS& TCS (c ) U/sec (d) Date of filing returns & ACK (e) Amount of Interest |
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| 35 | Quantity Details | ||
| 36 | Tax on Dividend paid U/sec 115O Dividend received |
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| 37 | Cost Audit | ||
| 38 | Any audit under Central Exercise Act | ||
| 39 | Aduit under Finance Act ( Service Act) | ||
| 40 | Turnover, GP & NP details (previous & preceeding year) | ||
| 41 | Refunds from Indirect Taxes | ||
| 42 | Form 61 or 61A | ||
| 43 | Report U/sec 286 | ||
| 44 | GST & P&L | ||
| 45 | Audior Name | ||
| 46 | MEMBERSHIP No. | ||
| 47 | DATE & PLACE | ||
| 48 | DIGITAL TOKEN OR E VERIFICATION | ||
| 49 | TDS / TCS | ||
| (a) Amounts inadmissible u/sec 40(a) (TDS) |
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