FORM NO. 3CB [See rule 6G(1)(b)] Audit report under section 44AB of the Income-tax Act, 1961 in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G xyz 1. We have examined the balance sheet as at 31st March 2020 and the Profit and loss account for the period beginning from 01 /04/2019 to ending on 31/03/2020 attached herewith, of M/S YASH-SHRI ENGINEERS AND CONSTRACTORS PLOT NO .76 KRUSHANAPAN COLONY AMRAVATI , , AMRAVATI , MAHARASHTRA, 444601 AAAFY0645H, xyz 2. We certify that the balance sheet and the Profit and loss account are in agreement with the books of account maintained at the head office at AMRAVATI, and 0 branches. xyz 3. (a) We report the following observations/comments/discrepancies/inconsistencies; if any: x (b) Subject to above,- xyz (A) We have obtained all the information and explanations which, to the best of Our knowledge and belief, were necessary for the purposes of the audit. (B)In Our opinion, proper books of account have been kept by the head office and branches of the assessee so far as appears from Our knowledge and belief, were necessary for the examination of the books. (C)In Our opinion and to the best of Our information and according to the explanations given to Us the said accounts, read with notes thereon, if any, give a true and fair view:- (i) in the case of the balance sheet, of the state of the affairs of the assessee as at 31st March, 2020 ;and (ii) in the case of the Profit and loss account of the Profit of the assessee for the year ended on that date. 4. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD. 5.In Our opinion and to the best of Our information and according to explanations given to Us the particulars given in the said Form No. 3CD and the Annexure thereto are true and correct subject to following observations/qualifications, if any:- xyz Sl Qualification Type Observations/Qualifications No. 1 Others. SUBJECT TO NOTES ON ACCOUNTS IN SHEDULE K xyz Place NAGPUR Name MAKARAND M OAK Date 15/01/2021 Membership Number 042909 FRN (Firm Registration Number) 117373W Address 204, JP HOUSE, RAVINAGAR SQUARE ,, , NAGPUR, MAHARASHTRA, 440010 FORM NO. 3CD [See rule 6G(2)] Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961 xyz 1 Name of the assessee M/S YASH-SHRI ENGINEERS AND CONSTRACTORS 2 Address PLOT NO.76 KRUSHANAPAN COLONY AMRAVATI , , AM RAVATI , MAHARASHTRA, 444601 3 Permanent Account Number (PAN) AAAFY0645H 4 Whether the assessee is liable to pay indirect tax like excise Yes duty, service tax, sales tax, goods and services tax,customs duty,etc. if yes, please furnish the registration number or,GST number or any other identification number allotted for the same Sl Type Registration Number No. 1 Sales VAT/Tax MAHARASHTRA 27170275189V 2 Service Tax AAAFY0645HSD001 3 Goods and Services Tax MAHARASHTRA 27AAAFY0645H1Z7 5 Status Firm 6 Previous year from 01/04/2019 to 31/03/2020 7 Assessment Year 2020-21 8 Indicate the relevant clause of section 44AB under which the audit has been conducted Sl Relevant clause of section 44AB under which the audit has been conducted No. 1 Clause 44AB(a)-Total sales/turnover/gross receipts of business exceeding specified limits 8 a Whether the assessee has opted for taxation under section 115BA/115BAA/115BAB Section under which option exercised 9 a If firm or Association of Persons, indicate names of partners/members and their profit sharing ratios. In case of AOP, whether shares of members are indeterminate or unknown ? Name Profit Sharing Ratio (%) SMT AMITA R MAHAJAN 25 SHRI RAM MAHAJAN 25 SHRI GOVIND JOG 25 SMT RURALI JOG 25 9 b If there is any change in the partners or members or in their profit sharing ratio since the last date of the No preceding year, the particulars of such change. Date of change Name of Partner/Member Type of Old profit New Remarks change sharing profit ratio Sharing Ratio 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). Sector Sub Sector Code CONSTRUCTION Building completion 06004 CONSTRUCTION Other construction activity n.e.c. 06010 10 b If there is any change in the nature of business or profession, the particulars of such change No Business Sector SubSector Code 11 a Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed No Books prescribed 11 b List of books of account maintained and the address at which the books of accounts are kept. (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.) Same as 11(a) above Books maintained Address Line 1 Address Line 2 City or Town or State PinCode District CASH BOOK, BANK BOO PLOT NO,76 KRUSH AMRAVITI MAHARA 444601 K LEDGER, PURCHASE R ANARPAN COLONY, SHTRA EGISTER AND JOURNAL GENERATED BY COMPU TER SYSTEM 11 c List of books of account and nature of relevant documents examined. Same as 11(b) above Books Examined CASH BOOK, BANK BOOK LEDGER, PURCHASE REGISTER AND JOURNAL GENERATED BY COMPUTER SYSTEM 12 Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the No amount and the relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule or any other relevant section). Section Amount Nil 13 a Method of accounting employed in the previous year Mercantile system 13 b Whether there has been any change in the method of accounting employed vis-a-vis the method employed in No the immediately preceding previous year. 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. Particulars Increase in profit(Rs.) Decrease in profit(Rs.) 13 d Whether any adjustment is required to be made to the profits or loss for complying with the provisions of No income computation and disclosure standards notified under section 145(2). 13 e If answer to (d) above is in the affirmative, give details of such adjustments. ICDS Increase in profit(Rs.) Decrease in profit(Rs.) Net effect(Rs.) Total 13 f Disclosure as per ICDS. ICDS Disclosure ICDS III - Construction Contracts REFER NOTES ON ACCOUNT ICDS IV - Revenue Recognition REFER NOTES ON ACCOUNT 14 a Method of valuation of closing stock employed in the previous year. COST OR MARKET VALU E WHICHEVER IS LESS 14 b In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on No the profit or loss, please furnish: Particulars Increase in profit(Rs.) Decrease in profit(Rs.) 15 Give the following particulars of the capital asset converted into stock-in-trade (a) Description of capital asset (b) Date of (c) Cost of (d) Amount at acquisition acquisition which the asset is converted into stock-in trade Nil 16 Amounts not credited to the profit and loss account, being:- 16 a The items falling within the scope of section 28 Description Amount Nil 16 b The proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, where such credits, drawbacks or refund are admitted as due by the authorities concerned Description Amount 16 c Escalation claims accepted during the previous year Description Amount Nil 16 d Any other item of income Description Amount Nil 16 e Capital receipt, if any Description Amount Nil 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: Details of Address Line Address Line City/Town State Pincode Consideration Value adopted property 1 2 received or or assessed or accrued 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:- Descript- Rate of Open- Adjust- Adjust- Additions Deduct- Depreciat- Written ion of deprecia- ing ment to ment Purch- MOD- Change Subsidy/ Total ions(C) ion Down Block of tion (In WDV WDV written ase -VAT in Rate Grant Value of Allowable Value at Assets/ Percent- (A) u/s down Value (2) of Ex- (4) Purchases (D) the end Class of age) 115BAAvalue (1) change (B) of the Assets (3) (1+2+3+4) year (A+B- C-D) Furnitures 10% 61846 61846 0 0 0 0 0 0 6185 55661 & Fittings @ 10% Plant & 15% 124543 124543 0 0 0 0 0 0 18682 105861 Machinery @ 15% Plant & 40% 56902 56902 0 0 0 0 0 0 22761 34141 Machinery @ 40% * For Addition and Deduction Details refer Addition and Deduction Detail Tables At the End of the Page 19 Amounts admissible under sections : S.No Section Amount debited to Amounts admissible as per the provisions of the Income-tax Act, 1961 and profit and loss also fulfils the conditions, if any specified under the relevant 14provisions account of Income-tax Act, 1961 or Income-tax Rules,1962 or any other guidelines, circular, etc., issued in this behalf. Nil 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)] Description Amount 20 b Details of contributions received from employees for various funds as referred to in section 36(1)(va): Nature of fund Sum Due date for The actual The actual date received payment amount paid of payment to from the concerned employees authorities Nil 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 Capital expenditure Particulars Amount in Rs. Personal expenditure Particulars Amount in Rs. Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party Particulars Amount in Rs. Expenditure incurred at clubs being entrance fees and subscriptions Particulars Amount in Rs. Expenditure incurred at clubs being cost for club services and facilities used. Particulars Amount in Rs. Expenditure by way of penalty or fine for violation of any law for the time being force Particulars Amount in Rs. Expenditure by way of any other penalty or fine not covered above Particulars Amount in Rs. Expenditure incurred for any purpose which is an offence or which is prohibited by law Particulars Amount in Rs. (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: Date of Amount of Nature of Name of the PAN of Address Address City or Pincode payment payment payment payee the payee,if Line 1 Line 2 Town or avaliable District (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 section200(1) Date of Amount of Nature of Name of PAN of Address Address City or Pincode Amount payment payment payment the payee the Line 1 Line 2 Town or of tax payee,if District deducted avaliable (ii) as payment referred to in sub-clause (ia) (A) Details of payment on which tax is not deducted: Date of Amount Nature of Name of the PAN of Address Line 1 Address City or Town Pincode payment of payment payee the Line 2 or District payment payee,if avaliable (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. Date of Amount Nature of Name of PAN of Address Address City or Pincode Amount Amount out payment of payment the payer the Line 1 Line 2 Town or of tax of (VI) payment payee,if District deducted deposited, if avaliable any (iii) as payment referred to in sub-clause (ib) (A) Details of payment on which levy is not deducted: Date of Amount Nature of Name of the PAN of Address Line 1 Address City or Town Pincode payment of payment payee the Line 2 or District payment payee,if avaliable (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 section 139. Date of Amount Nature of Name of PAN of Address Address City or Pincode Amount Amount out payment of payment the payer the Line 1 Line 2 Town or of levy of (VI) payment payee,if District deducted deposited, if avaliable any (iv) fringe benefit tax under sub-clause (ic) (v) wealth tax under sub-clause (iia) (vi) royalty, license fee, service fee etc. under sub-clause (iib). (vii) salary payable outside India/to a non resident without TDS etc. under sub-clause (iii). Date of Amount of Name of the PAN of Address Line 1 Address City Pincode payment payment payee the payee,if Line 2 avaliable (viii) payment to PF /other fund etc. under sub-clause (iv) (ix) tax paid by employer for perquisites under sub-clause (v) (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; Particulars Section Amount debited Amount Amount Remarks to P/L A/C Admissible Inadmissible (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 Yes 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: Date Of Payment Nature Of Amount in Rs Name of the payee Permanent Account Payment 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 Yes 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) Date Of Payment Nature Of Amount in Rs Name of the payee Permanent Account Payment Number of the payee, if available (e) Provision for payment of gratuity not allowable under section 40A(7) (f) Any sum paid by the assessee as an employer not allowable under section 40A(9) (g) Particulars of any liability of a contingent nature Nature Of Liability Amount in Rs. (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 Nature Of Liability Amount in Rs. (i) Amount inadmissible under the proviso to section 36(1)(iii) 22 Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 23 Particulars of any payment made to persons specified under section 40A(2)(b). Name of Related Person PAN of Related Person Relation Nature of Payment Made(Amount) trasaction SHRI GOVIND JOG AAPPJ3012Q PARTNER INTEREST AND 1849870 SALARY SMT RUPALI JOG AJUPJ8512H PARTNER INTEREST AND 1579100 SALARY SHRI RAM MAHAJAN ABCPM6648R PARTNER INTEREST AND 1231841 SALARY SMT AMITA R MAHAJ AFUPM4067L PARTNER INTEREST AND 2065491 AM SALARY 24 Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33AC or 33ABA. Section Description Amount Nil 25 Any amount of profit chargeable to tax under section 41 and computation thereof. Name of Person Amount of income Section Description of Transaction Computation if any Nil 26 (i)* In respect of any sum referred to in clause (a),(c),(d),(e),(f) or (g) of section 43B the liability for which:- 26 (i)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 :- 26 (i)(A)(a) Paid during the previous year Section Nature of liability Amount Nil 26 (i)(A)(b) Not paid during the previous year Section Nature of liability Amount Nil 26 (i)B was incurred in the previous year and was 26 (i)(B)(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 Nil 26 (i)(B)(b) not paid on or before the aforesaid date Section Nature of liability Amount Nil (State whether sales tax, goods & service Tax, customs No 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/ Input Tax Credit(ITC) availed of or utilised during the previous No year and its treatment in profit and loss account and treatment of outstanding Central Value Added Tax Credits/ Input Tax Credit(ITC) in accounts CENVAT/ITC Amount Treatment in Profit and Loss/Accounts Opening Balance Credit Availed Credit Utilized Closing/Outstanding Balance 27 b Particulars of income or expenditure of prior period credited or debited to the profit and loss account :- Type Particulars Amount Prior period to which itrelates(Year in yyyy- yyformat) Nil 28 Whether during the previous year the assessee has received any property, being share of a company not being a No company in which the public are substantially interested, without consideration or for inadequate consideration as referred to in section 56(2)(viia) Name of the PAN of the Name of the CIN of the company No. of Shares Amount of Fair Market person from person, if company from Received consideration value of the which shares available which shares paid shares received received Nil 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 Name of the person from whom PAN of the person, if No. of Shares Amount of Fair Market consideration received for issue of available consideration value of the shares received shares Nil A(a) Whether any amount is to be included as income chargeable under the head Income from other sources as No referred to in clause (ix) of sub-section (2) of section 56? (b) If yes, please furnish the following details: Sl No. Nature of Income Amount Nil B(a) Whether any amount is to be included as income chargeable under the head Income from other sources as No referred to in clause (x) of sub-section (2) of section 56?(Yes/No) (b) If yes, please furnish the following details: Sl No. Nature of Income Amount Nil 30 Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) No repaid,otherwise than through an account payee cheque,(Section 69D) Name of PAN of Address Address City or State Pincode Amount Date of Amount Amount Date of the the Line 1 Line 2 Town or borrowed Borrowing due repaid Repayment person District from person, if including whom available interest amount borrowed or repaid on hundi Nil A(a) Whether primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made No during the previous year. (b) If yes, please furnish the following details Sl Under which Amount (in Whether the excess If yes, whether If no, the amount (in Expected date No. clause of sub- Rs.) of money available the excess Rs.) of imputed interest of repatriation section (1) of primary with the associated money has income on such excess of money section 92CE adjustment enterprise is been repatriated money which has not primary required to be within the been repatriated within adjustment is repatriated to India prescribed time. the prescribed time made ? as per the provisions of sub-section (2) of section 92CE. Nil B(a) Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature No exceeding one crore rupees as referred to in sub-section (1) of section 94B. (b) If yes, please furnish the following details Sl No. Amount (in Rs.) Earnings before Amount (in Rs.) of Details of interest Details of interest of expenditure by interest, tax, expenditure by way of expenditure brought expenditure carried way of interest or depreciation and interest or of similar forward as per sub- forward as per sub- of similar nature amortization nature as per (i) above section (4) of section section (4) of section incurred (EBITDA) during which exceeds 30% of 94B. 94B: the previous year EBITDA as per (ii) Assessment Amount Assessment Amount (in Rs.) above. Year (in Rs.) Year (in Rs.) Nil C(a) Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, No during the previous year.(This Clause is kept in abeyance till 31st March, 2021) (b) If yes, please furnish the following details Sl No. Nature of the impermissible avoidance arrangement Amount (in Rs.) of tax benefit in the previous year arising, in aggregate, to all the parties to the arrangement Nil 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 :- S.No Name of the Address of Permanent Amount WhetherMaximum Whether the In case the lender or the lender or Account of loan the amount loan or deposit loan or deposit depositor depositor Number(if or loan or outstanding in was taken was taken or available deposit deposit the account at or accepted accepted by with the taken was any time during by cheque cheque or bank assessee) or squared the previous or bank draft draft, whether the of the acceptedup year or use of same was taken lender or during electronic or accepted by the the clearing an account payee depositor previous system cheque or an year through a account payee bank account. bank draft. Nil 31 b Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year:- S.No. Name of the Address of the person from Permanent Amount Whether the In case the person from whom specified sum is Account of specified sum specified sum was whom specified received Number (if specified was taken or taken or accepted sum is received available sum taken accepted by by cheque or bank with the or cheque or bank draft, whether the assessee) of accepted draft or use same was taken the person of electronic or accepted by from whom clearing system an account payee specified through a bank cheque or an account sum is account payee received bank draft. 1 KUCHE MANO AMRAVATI 900000 Yes-Cheque Account payee HAR VASUDEO cheque 2 ABHAYANKAR AMRAVATI 200000 Yes-Cheque Account payee AMEYA ANIL cheque 3 CHAKULE OJA AMRAVATI 1500000 Yes-Cheque Account payee SWINI ANANT cheque 4 DESHMUKH SW AMRAVATI 1100000 Yes-Cheque Account payee APNIL cheque 5 KORANNE ABH AMRAVATI 2000000 Yes-Cheque Account payee AY cheque 6 PATHAK MINA AMRAVATI 100000 Yes-Cheque Account payee KSHI cheque 7 SABANVIS MAD AMRAVATI 200000 Yes-Cheque Account payee HURI SADANAN cheque D (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 b(a) 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 S.No. Name of the Address of the Payer Permanent Nature of Amount of Date Of receipt Payer Account transaction receipt Number (if available with the assessee) of the Payer Nil 31 b(b) 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 :- S.No. Name of the Payer Address of the Payer Permanent Account Amount of receipt Number (if available with the assessee) of the Payer Nil 31 b(c) 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 S.No. Name of the Address of the Payer Permanent Nature of Amount of Date Of Payment Payer Account transaction Payment Number (if available with the assessee) of the Payer Nil 31 b(d) 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 S.No. Name of the Payee Address of the Payee Permanent Account Amount of Payment Number (if available with the assessee) of the Payee Nil (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 :- S.No. Name of the Address of the Permanent Amount Maximum Whether the In case the repayment payee payee Account of the amount repayment was made by cheque or Number(if repayment outstanding in was made bank draft, whether the available the account at by cheque same was repaid by an with the any time during or bank account payee cheque or assessee)of the previous draft or use an account payee bank the payee year of electronic draft. clearing system through a bank account. Nil 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:— S.No Name of the lender, Address of the lender, or Permanent Account Number (if Amount of repayment or depositor or person depositor or person from available with the assessee)of the of loan or deposit or from whom specified whom specified advance lender, or depositor or person any specified advance advance is received is received from whom specified advance is received otherwise than received by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year Nil 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:— S.No Name of the lender, Address of the lender, or Permanent Account Number (if Amount of repayment or depositor or person depositor or person from available with the assessee)of the of loan or deposit or from whom specified whom specified advance lender, or depositor or person any specified advance advance is received is received from whom specified advance is received otherwise than received by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year Nil Note: (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 Government, Government company, banking company or a corporation established by a Central, State or Provincial Act) 32 a Details of brought forward loss or depreciation allowance, in the following manner, to extent available S.No Assessment Nature of loss/allowance Amount All Amount Amount Order Remarks Year as losses/ as as U/S returned allowancesadjusted assessedand not by Date allowed withdrawal under of section additional 115BAA depreciation on account of opting for taxation under section 115BAA(To be filled in for assessment year 2020-21 only) Nil 32 b Whether a change in shareholding of the company has taken place in the previous year due to which Not Applicable the losses incurred prior to the previous year cannot be allowed to be carried forward in terms of section 79. 32 c Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year. No If yes, please furnish the details below 32 d Whether the assessee has incurred any loss referred to in section 73A in respect of any specified business No during the previous year If yes, please furnish details of the same 32 e In case of a company, please state that whether the company is deemed to be carrying on a speculation business No as referred in explanation to section 73 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 or Chapter III (Section 10A, Section 10AA) No S.No Section Amount Nil 34 a Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter Yes XVII-BB, if yes please furnish S.No Tax Section Nature of Total Total Total Amount Total Amount Amount of deduction payment amount of amount amount of tax amount of tax tax and payment on which on which deducted on which deducted deducted collection or receipt tax was tax was or tax was or or Account of the required deducted collected deducted collected collected Number nature to be or out of (6) or on (8) not (TAN) specified deducted collected collected deposited in column or at at less to the (3) collected specified than credit of out of (4) rate out of specified the Central (5) rate out of Government (7) out of (6) and (8) 1 NGPY026 194A Interest ot 3349793 3349793 3349793 364000 0 364000 0 14D her than I nterest on securities 2 NGPY026 194C Payments 9450000 9450000 9450000 94500 0 94500 0 14D to contrac tors 3 NGPY026 194H Commissi 1075250 1075250 1075250 54725 0 54725 0 14D on or brok erage 4 NGPY026 194J Fees for pr 330000 330000 330000 33000 0 33000 0 14D ofessional or technic al services 34 b Whether the assessee is required to furnish the statement of tax deducted or tax collected. If yes ,please furnish Yes the details: S.No Tax deduction Type Due date for Date of Whether the statement of If not, please and collection of furnishing furnishing, tax deducted or collected furnish list of Account Number Form if furnished contains information about details/ (TAN) all details/transactions transactions which are required to be which are not reported. reported. 1 NGPY02614D 26Q 31/10/2019 31/10/2019 Yes 2 NGPY02614D 26Q 31/01/2020 27/01/2020 Yes 3 NGPY02614D 26Q 31/07/2020 22/06/2020 Yes 34 c Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7).If yes, please furnish No S.No Tax deduction and Amount of Amount Dates of payment collection Account interest under Number (TAN) section 201(1A)/206C(7) is payable Nil 35 a In the case of a trading concern, give quantitative details of prinicipal items of goods traded S.No Item Name Unit Opening Purchas- Sales Closing stock Shortage/ stock es during excess, during the if any the previous previous year year Nil 35 b In the case of a manufacturing concern, give quantitative details of the principal items of raw materials, finished products and by-products :- 35 bA Raw materials : S.No Item Name Unit OpeningPurchases Consumpti- Sales Closing *Yield *Percent- Shortage/ stock during the on during during stock of age of excess, previous year the the finished yield if any previous previous products year year Nil 35 bB Finished products : S.No Item Name Unit Opening PurchasesQuantity Sales during the Closing stock Shortage/ stock during manufactur- previous year excess, the ed during if any previous the previous year year Nil 35 bC By products : S.No Item Name Unit Opening PurchasesQuantity Sales during the Closing stock Shortage/ stock during manufactur- previous year excess, the ed during if any previous the previous year year Nil 36 In the case of a domestic company, details of tax on distributed profits under section 115-O in the following forms :- S.No (a) Total amount (b) Amount of (c) Amount of (d) Total tax (e) Total tax paid thereon of distributed reduction as reduction as paid thereon Amount Dates of profits referred to in referred to in payment section 115-O(1A) section 115-O(1A) (i) (ii) Nil A(a) Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of No clause (22) of section 2.If yes, please furnish the following details:- Sl No. Amount received (in Rs.) Date of receipt Nil 37 Whether any cost audit was carried out No 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 38 Whether any audit was conducted under the Central Excise Act, 1944 No 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 39 Whether any audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable No services as may be reported/identified by the auditor 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 40 Details regarding turnover, gross profit, etc., for the previous year and preceding previous year: Sl Particulars Previous Year Preceding previous Year No a Total turnover 37219920 6839000 of the assessee b Gross profit / 11061107 37219920 29.72% 2164024 6839000 31.64% Turnover c Net profit / 1964309 37219920 5.28% 1095275 6839000 16.02% Turnover d Stock-in- 18301186 37219920 49.17% 10270500 6839000 150.18% Trade / Turnover e Material % % consumed/ Finished goods produced (The details required to be furnished for principal items of goods traded or manufactured or services 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 Financial year to Name of other Type (Demand Date of demand Amount Remarks which demand/ Tax law raised/Refund raised/refund refund relates to received) received Nil 42 Whether the assessee is required to furnish statement in Form No.61 or Form No. 61A or Form No. 61B? If No yes, please furnish Sl Income-tax Type of Form Due date for Date of Whether the Form If not, please furnish No.Department furnishing furnishing, if contains list of the details/ Reporting Entity furnished information about transactions which Identification all details/ are not reported. Number transactions which are required to be reported. Nil 43 (a)Whether the assessee or its parent entity or alternate reporting entity is liable to furnish the report as referred No to in sub-section (2) of section 286 Sl Whether report has Name of parent entity Name of alternate Date of furnishing No. been furnished by reporting entity (if of report the assessee or its applicable) parent entity or an alternate reporting entity Nil A(c) If Not due , please enter expected date of furnishing the report 44 Break-up of total expenditure of entities registered or not registered under the GST:(This Clause is kept in abeyance till 31st March, 2021) Sl Total amount Expenditure in respect of entities registered under GST Expenditure No.of Expenditure Relating to goods Relating to Relating to other Total payment to relating to entities incurred during or services entities falling registered entities registered entities not registered under the year exempt from under GST GST composition scheme Nil x x x Place NAGPUR Name MAKARAND M OAK Date 15/01/2021 Membership Number 042909 FRN (Firm Registration Number) 117373W Address 204, JP HOUSE, RAVINAGAR SQUARE ,, , NAGPUR, MAHARASHTRA, 440010, x x x Form Filing Details Revision/Original Original x x x Addition Details(From Point No. 18) Description of Sl.No. Date of Date put to Amount Adjustment on account of Total Amount Block of Assets Purchase use MODVAT Exchange Subsidy Rate Grant Change Furnitures & Fittings @ 10% Total of Furnitures & Fittings @ 10% 0 Plant & Machinery @ 15% Total of Plant & Machinery @ 15% 0 Plant & Machinery @ 40% Total of Plant & Machinery @ 40% 0 x x x x x x Deduction Details(From Point No. 18) Description of Block of Assets Sl.No. Date of Sale etc. Amount Furnitures & Fittings @ 10% Total of Furnitures & Fittings @ 10% 0 Plant & Machinery @ 15% Total of Plant & Machinery @ 15% 0 Plant & Machinery @ 40% Total of Plant & Machinery @ 40% 0 x x x x This form has been digitally signed by MAKARAND MADHAO OAK having PAN AAAPO5731E from IP Address 117.198.79.70 on 2021-01-15 18:01:51.0 . Dsc Sl No and issuer 1759471CN=Capricorn CA 2014,2.5.4.51=#131647352c56494b41532044454550204255494c44494e47,STREET=18\,LAXMI NAGAR DISTRICT CENTER,ST=DELHI,2.5.4.17=#1306313130303932,OU=Certifying Authority,O=Capricorn Identity Services Pvt Ltd.,C=IN