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INCOME TAX | TAX AUDIT | CHECK LIST | CA. K. HANMANDLOO

INCOME TAX | TAX AUDIT | CHECK LIST | CA. K. HANMANDLOO
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
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
17 Land or building or both is transferred
U/sec 50C less than/ more than registered value
18 Depreciation
(a) Additions During the year
(b) Deletions During the Year
(c )Subsidy
19 Amounts admissible under various
Sections
20 Bonus & Commission to Employees
21 P&L debited with capital, personal,
advertisement expenditure etc..,
22 Interest Inadmissible U/s 23 of
MSMED Act, 2006
23 Payments made U/sec 40A(2)(b)-
Related Party
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
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
31 Loans and Advances taken
U/sec 269SS/269ST (Cash Loans)
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
35 Quantity Details
36 Tax on Dividend paid U/sec 115O
Dividend received
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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