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FORM NO.

3CD
[See rule on 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 2 Address

3 4 5 6

Permanent Account Number Status Previous year ended Assessment year 31ST MARCH, 2009 2009-2010

(a)

PART - B If firm or Association of Persons,indicate names of partners /members and their profit sharing ratios. If there is any change in the partners / members or their sharing ratios, the particulars of such change. Nature of business or profession. If there is any change in the nature of business or profession, the particulars of such change. Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed. Books of account maintained (In case books of account are maintained in a computer system mention the books of account generated by such computer by such computer system.) List of books of account examined. Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the amount and the relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB or any other relevant section) .

(b)

(a) (b)

(a)

(b)

(c) 10

11 (a)

Method of accounting employed in the previous year.

MERCANTILE SYSTEM

(b)

Whether there has been any change in the method of accounting employed vis--vis the method employed in the immiediately preceding previous year. If answer to(b) above is In the affirmative, give details of such change ,and the effect thereof on the profit or loss. Details of deviation, if any, in the method of accounting employed in the previous year form the accounting standards precribed under section 145 and the effect thereof on the profit or loss. Method of valution of closing stock AT COST OR NET REALISABLE VALUE employed in the previous year. WHICHEVER IS LOWER Details of deviation, if any, from the method of valution precribed under section 145 A, and the effect thereof on the profit or loss. Amounts not credited to the profit and loss account, being, the items falling within the scope of section 28; the proforma credits,drawbacks, refunds of duty of customs or excise, or refunds of sales tax,where such credits, drawbacks or refunds are admitted as due by the authorities concerned; escalation claims accepted previous year; any other item of income; capital receipt, if any. 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:Description of asset/block of assets. Rate of deprectiaion. Actual cost or written down value, as the case may be. Addition/deductions during the years with dates; in the case of any addition of an asset, date put to use ; including adjustments on account of Modified Value Added Tax credit claimed and and allowed under the Central Excies Rules,1944 in respect of assets acquired on or after 1st March,1944, change in the rate of exchange of currency, and during the

(c)

(d)

12 (a) (b)

13 (a) (b)

(c) (d) (e) 14

(a) (b) (c) (d)

(i)

(ii)

(iii) (e) (f) 15

subsidy or grant or reimbursement, by whatever name called . Deprectiaion allowable Written down value at the end of the year. Amount admissible under section 33AB, 33ABA, 33AC. 35, 35ABB, 35AC, 35CCA, 35CCB, 35D, 35E:-

(a)

debited to the profit and loss account (showing the amunt debited and deduction allowable under each section seperately); Not debited to profit and loss account. 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)] Any sum received from the employees towards contributions to any provident fund or superannuation fund or any other fund mentioned in section 2(24)(x); and due date for payment and the actual date of payment to the concerned authorities under section 36(1)(va). Amount debited to the profit and loss account, being:expenditure of capital nature; expenditure of personal nature; expenditure on advertisement in any sovenir, brochure, tract, pamphlet or the like, published by a political party; expenditure incurred at club,as enterance fees and subscriptions; as cost for club services and facilities used;

(b) 16 (a)

(b)

17 (a) (b) (c)

(d) (i) (ii)

(e)(i) expenditure by way of penalty or fine for violation of any law for the time being in force; (ii) any other penalty or fine; (iii) (f) (g) expenditure incurred for any purpose which is an offence or which is prohibited by law; amounts inasmissible under section 40(a); interest,salary,bonus,commission or remuneration inadmissible under section 40(b)/40(ba) and computation thereof; amount inadmissible under section 40A(3) read with rule 6DD and computation thereof;

(h)

(i) (j) (k) 17A

provision for payment of gratiuity not allowable under section 40A(7); any sum paid by the assessee as an employer not allowable under section 40(9); particulars of any liability of a contingent nature. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 Particulars of any payment made to persons specified under section 40A(2)(b). Amounts deemed to be profits and gains under section 33AB or 33AC or 33ABA. Any amounts of profits chargeable to tax

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under section 41 and computation thereof In respect of any sum referred to in clause (a),(c),(d) or (e) 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 (a) paid during the previous year; (b) not paid during the previous year;

(B) was incurred in the previous year and was (a) paid on or before the due date for furmishing the return of income of the previous year 139(1)(a); not paid on or before the afforesaid date. In respect of any sum referred to in clause

(b) II

(b) 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 (a) (b) (c) (d) of any preceding previous year :Nature of liability; due date of payment provision to section 43B; actual date of payment; under second

if paid otherwise than in cash,whether the sum has been realised within fifteen days of the aforesaid due date; (B) was incurred in the previous year nature or liability; due date of payment provision to section actual date of payment under second

(a) (b) (c)

(c) (d)

actual date of payment if paid otherwise than in cash,whether the sum has been realised within fifteen days of the aforesaid due date; * state whether sales tax, customs duty,excise duty or any ther indirect tax,levy,cess,impost etc.is passed through the profits and loss account Amount of Modified Value Added Tax Credits availed of or utilised during the previous year and its treatment in profit and loss account and tratment of outstanding Modified Value Added Tax Credits in accounts, Particualrs of income or expenditure of prior preiod credited or debited to the profit and loss account. 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) * particulars of each loan or deposite in an amount exceeding the limit specified in section 269SS thaken or accepted during the previous year :name,Address and permenent account number (if available with the assessee) of the lender or depositor; Amount of loan of deposit taken Accepted; Whether the loan or deposit was squared up during the previous year; Maximum amount outstanding in the account ay any time during the previous year; Whether the loan or deposit was taken or accepted otherwise than by an account payee Bank cheque or account payee bank draft *(These particulars need not be given in case of a Government Company, a banking company or a corporation established by a

22 (a)

(b)

23

24

(a)

i)

ii) iii) iv) v)

Central,State or Provincial Act.) (b) Particualrs of each repayment of loan or deposit in an amount exceeding the limit specified in section 269T made during the previous year :i) name,address and permanent account number (if available with the assessee) of the payee; ii) Amount of the repayment;

ii) iii)

Amount of the repayment;

Maximum amount outstanding in the account at any time during the previous year; iv) Whether the repayment was made otherwise than by account payee cheque or account payee bank draft. Details of brought forward loss or depreciation allowance, in the following manner, to the 25 extent available : | Amount as returned | Amount as assessed | Remarks Sr. Assessment | Nature of | loss / | (in Rs.) | (give reference to | No. year | allowance | | relevant order) | | (in Rs.) | | | | | | |

26 27 (a)

(b) Sr. No.

Section-wise details of deductions, if any admissible under Chapter VIA. Whether the ssessee has deducted tax at source and paid the amount so deducted to the credit of the Central Government in accordance with the provisons of Chapter XVII-B. If the answer to (a) above is in negative, then give the following details : Particulars of head under which tax is deducted at source | | | | | Amount of tax deducted at source (in Rs.) Due date of | Details of Payment remittance to | Date / Amount Government | (in Rs.) | | | Remarks | | | |

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(a)

i) ii) iii) iv) v)

In thecase of a trading concern, give quatitative details of prinicipal items of goods traded; opening stock; purchases during the previous year; sales during the previous year; closing stock; shortage/excess, if any.

(b) In the case of manufacturing concern,give quntitative details of the pinicipal items of raw materials, finished products any byproducts. (A) Raw materials; i) ii) iii) iv) v) opening Stock; purchases during the previous year; consumption during the previous year; sales during the previous year; closing stock;

vi) vii) viii) I) ii) iii) iv) v) vi)

* yield of finished products; * percentage of yield; * shortage/excess, if any; opening stock; purchases during the previous year; quantiry manufactured during the previous year; sales during the previous year; closing stock; shortage/excess, if any. * Information may be given to the extent available. In the case of Domestic Company,details of tax on distributed profits under section 115-

(B) Finished products / By products :

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(a) (b) (c) 30

O in the following forms :total amount of distributed profits; total tax paid thereon; dates of payment with amounts. Whether any cost audit was carreid out, if yes, enclose a copy of the report of such audit [See Section 139(9)]. Whether any audit was conducted under the Central Excise Act, 1944, if yes, enclose a

31

32 (a) (b) (c) (d)

copy of the report of such audit. Accounting ratios with calculations follows :Gross profit/Turnover; Net profit/Turnover; Stock-in-Trade/Turnover; Material produced. consumed/Finished

as

goods

AS PER REPORT OF EVEN DATE ANNEXED

FOR XYZ ASSOCIATES


CHARTERED ACCOUNTANTS

PROPRIETOR

PLACE : DATED :

Annexure I to 3CD as per Form 3CB to 3CD


PART A 1. Name of the assessee : 2. Address : Office Address :

3. Permanent Account Number : 4. Status : 5. Previous year ended : 6. Assessment year : 31st March, 2009 2009-2010

PART B SL. No. Nature of Business or profession in respect of every business carried on during the previousYear Trading - Wholesalers Code

PART C SL. NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Parameters Paid-up share capital/capital of partner/proprietor Share Application Money/Current Account of Partner or Proprietor Reserves and Surplus/Profit and Loss Account Secured loans Unsecured loans Current liabilities and provisions Total of Balance Sheet Gross turnover/gross receipts Gross profit Commission received Commission paid Interest received Interest paid Depreciation as per books of account Current year Rs. Preceding Year Rs.

15 16

Net Profit (or loss) before tax as per Profit and Loss Account Taxes on income paid/provided for in the books

List of Codes of business Activity


SN Sector 1 Manufacturing Industry Sub-Sector Agro-based industries Automobile and Auto parts Cement Diamond cutting Drugs and Pharmaceuticals Electronics including Computer Hardware Engineering goods Fertilizers, Chemicals, Paints Flour & Rice Mills Food Processing Units Marble & Granite Paper Petroleum and Petrochemicals Power and energy Printing & Publishing Rubber Steel Sugar Tea, Coffee Textiles, Handloom, Power looms Tobacco Tyre Vanaspati & Edible Oils Others Chain stores Retailers Wholesalers Others General Commission Agents Builders Builders Estate agents Property Developers Others Civil Contractors Excise Contractors Forest Contractors Mining Contractors Others Chartered Accountants, Auditors, etc. Fashion designers Legal professionals Medical professionals Nursing Homes Specialty hospitals Others Advertisement agencies Code 0101 0102 0103 0104 0105 0106 0107 0108 0109 0110 0111 0112 0113 0114 0115 0116 0117 0118 0119 0120 0121 0122 0123 0124 0201 0202 0203 0204 0301 0401 0402 0403 0404 0501 0502 0503 0504 0505 0601 0602 0603 0604 0605 0606 0607 0701

2 Trading Chain stores 0201

3 Commission Agents 4 Builders Builders 0401

5 Contractors

6 Professionals

Service Sector Advertisement agencies

Service Sector Advertisement agencies Beauty Parlours Consultancy services Courier Agencies Computer training/educational and coaching institutes Forex Dealers Hospitality services Hotels I.T. enabled services, BPO service providers Security agencies Software development agencies Transporters Travel agents, tour operators Others 0702 0703 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 0714 0801 0802 0803 0804 0805 0806 0807 0808 0809 0901 0902 0903 0904 0905 0906

Financial Service Sector

Banking Companies Chit Funds Financial Institutions Financial service providers Leasing Companies Money Lenders Non-Banking Financial Companies Share Brokers, Sub-brokers, etc. Others Cable T.V. productions Film distribution Film laboratories Motion Picture Producers Television Channels Others

9 Entertainment Industy

Annexure II to 3CD as per Form 3CB to 3CD


Sl. No. Section under which chargeable to Fringe Benefit Tax Nature of expenditure/payment Debited to the Profit and Loss Account Amount of expenditure incurred or payment made Accounted for in Reimbursement the balance sheet

VALUE OF FRINGE BENEFITS IN TERMS OF SECTION 115WC READ WITH SECTION 115WB FOR THE A

1 1

115WB(1)(b)

3 Free or concessional tickets provided for private journeys of employees or their family members (the value in column ii shall be the cost of the ticket to the general public as reduced by the amount, if any, paid by or recovered from the employee) Any specified security or sweat equity shares [Sections 115WB(1)(d)] [Difference between the fair market value on the vesting date and amount recovered from or paid by the employee] and contribution to an approved superannuation fund for employees (in excess of one lakh rupees in respect of each employee) Entertainment

115WB(1)(c)

115WB(2)(A) 115WB(2)(B)

Provision of Hospitality of every kind by the employer to any person (See note 2)

115WB(2)(C)

6 7 8

115WB(2)(D) 115WB(2)(E) 115WB(2)(F) 115WB(2)(G) 115WB(2)(H)

Conference (other than fee for participation by the employees in any conference (see Note 4) Sales promotion including publicity (See note 5) Employees Welfare (See note 6) Conveyance,

9 10

Use of hotel, boarding and lodging facilities Repair, running (including fuel), maintenance of motor cars and the amount of depreciation thereon Repair, running (including fuel) and maintenance of aircrafts and the amount of depreciation thereon Use of telephone (including mobile phone) other than expenditure on leased telephone lines

11

115WB(2)(I)

12

115WB(2)(J)

13

115WB(2)(K)

Maintenance of any accommodation in the nature of guest house other than accommodation used for training purposes Festival celebrations

14

115WB(2)(L) 115WB(2)(M) 115WB(2)(N) 115WB(2)(O) 115WB(2)(P) 115WB(2)(Q)


Total

15

Use of health club and similar facilities

16

Use of any other club facilities

17

Gifts

18

Scholarships

19

Tour and Travel (including foreign travel)

20

Notes: 1 For assessment year 2007-08 and subsequent assessment years, the value of fringe benefits in respect of contribution the amount of contribution which exceeds one lakh rupees in respect of each employee. 2 Expenditure on hospitality does not include the following:(i) any expenditure on, or payment for, food or beverage provided by the employer to his employees in office or factory;

(ii) any expenditure on, or payment through paid vouchers which are not transferable and usable only at eating

3 In the case of an employer engaged in the business of hotel 5% shall be substituted for 20%. In addition to this, in the passengers or goods by aircraft or by ship 5% shall be substituted for 20% for assessment year 2007-08 and subsequent

4 For the purposes of this clause, any expenditure on conveyance, tour and travel (including foreign travel), on hotel or boa deemed to be expenditure incurred for the purposes of conference.

5 The following expenditure on advertisement shall not be considered as expenditure on sales promotion including publicity

(i) the expenditure (including rental) on advertisement of any form in any print (including journals, catalogues or price lists

(ii) the expenditure on the holding of, or the participation in any press conference or business convention, fair or exhibition

(iii) the expenditure on sponsorship of any sport event or any other event organized by any Government agency or trade a

(iv) the expenditure on the publication in any print or electronic media of any notice required to be published by or under a

(v) the expenditure on advertisement by way of signs, art work, painting, banners, awnings, direct mail, electric spectac advertisement, (vi) the expenditure by way of payment of any advertising agency for the purposes of clauses (i) to (v) above.

(vii) the expenditure on distribution of free samples of medicines or of medical equipment, to doctors (not to be conside assessment year 2007-08 and subsequent assessment years).

(viii) the expenditure by way of payment to any person of repute for promoting the sale of goods or services of the busin sales promotion, including publicity for assessment year 2007-08 and subsequent assessment years).

6 For the purposes of this clause, any expenditure incurred or payment made to fulfil any statutory obligation or mitigate oc or dispensary run by the employer shall not be considered as expenditure for employees welfare

7 For assessment year 2007-08 and subsequent assessment years, clause (F) of sub-section (2) of section 115WB refers t

8 In the case of an employer engaged in the business of construction, or in the business of manufacture or production of p for 20%.

9 In the case of an employer engaged in the business of manufacture or production of pharmaceuticals or computer softw an employer engaged in the business of carriage of passengers or goods by aircraft or by ship 5% shall be substituted years.

10 In the case of an employer engaged in the business of carriage of passengers or goods by motor car, 5% shall be substit

11 In the case of an employer engaged in the business of carriage of passengers or goods by aircraft, Nil shall be substitute 12 This clause is applicable for assessment year 2007-08 and subsequent assessment years.

READ WITH SECTION 115WB FOR THE ASSESSMENT YEAR 2007-2008 Deductions, if any Total Total Percentage Value of expenditure/P fringe benefits ayment being fringe benefits

ture incurred or payment made Any other head

8.00

100%

100%

20% 20%

20%

20% 20% 20% 20% 20%

20%

20%

0%

50% 50% 50% 50% 50% 5%

e benefits in respect of contribution by the employer to an approved superannuation fund shall be ee.

o his employees in office or factory;

sferable and usable only at eating joints or outlets

d for 20%. In addition to this, in the case of an employer engaged in the business of carriage of sment year 2007-08 and subsequent assessment years.

uding foreign travel), on hotel or boarding and lodgingg in connection with any conference shall be

n sales promotion including publicity -

ng journals, catalogues or price lists) or electronic media or transport system,

usiness convention, fair or exhibition,

y any Government agency or trade association or body,

quired to be published by or under any law or by an order of a court or Tribunal,

awnings, direct mail, electric spectaculars, kiosks, bill boards or by way of such other medium of

clauses (i) to (v) above.

pment, to doctors (not to be considered as expenditure on sales promotion, including publicity for

ale of goods or services of the business of the employer (not to be considered as expenditure on sessment years).

any statutory obligation or mitigate occupational hazards or provide first aid facilities in the hospital ees welfare

section (2) of section 115WB refers to expense on conveyance.

ss of manufacture or production of pharmaceuticals or computer software, 5% shall be substituted

f pharmaceuticals or computer software, 5% shall be substituted for 20%. Besides, in the case of ft or by ship 5% shall be substituted for assessment year 2007-08 and subsequent assessment

ds by motor car, 5% shall be substituted for 20%.

ds by aircraft, Nil shall be substituted for 20%.

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