Acknowledgement Number:313449040270923

FORM 3CA [See rule 6G(1)(a)]

Audit report under section 44AB of the Income-tax Act, 1961 in a case where the accounts of the business or profession of a person have been audited under any other
law

1. We report that the statutory audit of

Name WISDOM INNOVATIONS PRIVATE LIMITED

Address SHOP NO. B-14 , BASEMENT FLOOR , PROPERTY NO. WZ 121 ,

Shakarpur S.O , Shakarpur , EAST DELHI , 09-Delhi , 91-India , Pincode -
110092

PAN AABCW8536H

Aadhaar Number of the assessee, if available

was conducted by us CHHABRA B K AND ASSOCIATES in pursuance of the provisions of the Companies Act, 2013,

and We annex hereto a copy of our audit report dated 31-Mar-2023 along with a copy each of

a. the audited profit and loss account for the period beginning from 01-Apr-2022 to ending on 31-Mar-2023
b. the audited balance sheet as at 31-Mar-2023 ; and
c. documents declared by the said Act to be part of, or annexed to, the profit and loss account and balance sheet.

2. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD.

3. In our opinion and to the best of our information and according to examination of books of account including other relevant documents and explanations given to us, the
particulars given in the said Form No. 3CD are true and correct subject to the following observations/qualifications, if any.

Sl.
Qualification Type Observations/Qualifications
No.

1 Creditors under Micro, The information regarding applicability of MSMED Act, 2006 to the various suppliers parties is not available with the
Small and Medium assessee, hence information as required vide Clause 22 of Chapter V of MSMED Act, 2006 is not been given.
Enterprises Development
Act, 2006 are not
ascertainable

2 Prior period expenses are Prior period expenses are not ascertainable from books of accounts
not ascertainable from
books of account

3 Records necessary to Personal expenses are not verifiable from books of accounts.
verify personal nature of
expenses not maintained
by the assessee

4 Valuation of closing stock is Valuation has been taken as certified by management.

not possible

5 Others Sundry debtors and creditors are subject to confirmation.

6 Others As informed by the assessee, the information required under clause 44 of Form 3CD has not been maintained in absence of
any disclosure requirement thereof under the goods and service tax statute. Further the standard accounting software used
by Assessee is not configured to generate reports as required under this clause in absence of any prevailing statutory
requirement. Therefore, it is not possible to determine the break-up of total expenditure of entities registered or not
registered under the GST. In view of the above we are unable to verify and report the desired information in this clause.

Accountant Details

Name BALKISHAN CHHABRA

Membership Number 099437

FRN(Firm Registration Number) 016688C

Address 223 , SECTOR-1 , Vasundhra S.O , Vasundhra ,

GHAZIABAD , 31-Uttar Pradesh , 91-India , Pincode -
201012

Date of signing Tax Audit Report 25-Sep-2023

Place 49.36.139.69
Acknowledgement Number:313449040270923

Date 26-Sep-2023

This form has been digitally signed by BALKISHAN CHHABRA having PAN AEXPC1077L from IP Address 49.36.139.69 on 27/09/2023 12:16:30 AM Dsc Sl.No and issuer
151565702389333CN=SafeScrypt sub-CA for Class 3 Individual 2022,C=IN,O=Sify Technologies Limited,OU=Sub-CA
Acknowledgement Number:313449040270923

FORM 3CD [See rule 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 WISDOM INNOVATIONS PRIVATE LIMITED

2. Address of the Assessee

SHOP NO. B-14 , BASEMENT FLOOR , PROPERTY NO. WZ 121 ,
Shakarpur S.O , Shakarpur , EAST DELHI , 09-Delhi , 91-India , Pincode -
110092

3. Permanent Account Number (PAN) AABCW8536H

Aadhaar Number of the assessee, if available

4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, goods and services tax,customs Yes
duty,etc. if yes, please furnish the registration number or,GST number or any other identification number allotted for the same ?

Sl. No. Type Registration /Identification Number

1 Goods and Services Tax 07AABCW8536H1Z2

09-Delhi

2 Goods and Services Tax 09AABCW8536H1ZY

31-Uttar Pradesh

5. Status Company

6. Previous year 01-Apr-2022 to 31-Mar-2023

7. Assessment year 2023-24

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

Sl. No. Relevant clause of section 44AB under which the audit has been conducted

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 / 115BAC / 115BAD ? No

Section under which option exercised

PART - B

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?

Sl. No. Name Profit Sharing Ratio (%)

No records added

(b). If there is any change in the partners or members or in their profit sharing ratio since the last date of the preceding year, the
particulars of such change ?

Sl. No. Date of change Name of Partner/Member Type of change Old profit sharing ratio (%) New profit Sharing Ratio (%) Remarks

No records added

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).

Sl. No. Sector Sub Sector Code

1 WHOLESALE AND RETAIL TRADE Wholesale of other products n.e.c 09027

Acknowledgement Number:313449040270923

2 MANUFACTURING Manufacture of Radio, Television, communication equipment and apparatus 04078

(b). If there is any change in the nature of business or profession, the particulars of such change ? No

Sl. No. Business Sector Sub Sector Code

No records added

11.(a). Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed ? Yes

Sl. No. Books prescribed

1 CASH, BANK, JOURNAL, SALE, PURCHASE, LEDGER

(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.)

Books Address Address City Or Town Or

Sl. No. Zip Code / Pin Code Country State
maintained Line 1 Line 2 District

1 CASH, SHOP PROPER SHAKARPUR 110092 91-India 09-Delhi

BANK, NO. B-14 T Y NO.
JOURNAL, WZ 121
SALE,
PURCHASE,
LEDGER

2 CASH, D-160, Hosiery Gautam Buddha Nagar 201305 91-India 31-Uttar Pradesh
BANK, Block D, Complex,
JOURNAL, Phase-II Phase 2
SALE, Extension
PURCHASE,
LEDGER

(c). List of books of account and nature of relevant documents examined.

Sl. No. Books examined

1 CASH, BANK, JOURNAL, SALE, PURCHASE, LEDGER

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, 44ADA, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule or any
other relevant section.) ?

Sl. No. Section Amount

No records added

13.(a). Method of accounting employed in the previous year. Mercantile system

(b). Whether there had been any change in the method of accounting employed vis-a-vis the method employed in the immediately No
preceding previous year ?

(c). If answer to (b) above is in the affirmative, give details of such change , and the effect thereof on the profit or loss ?

Sl. No. Particulars Increase in profit Decrease in profit

Acknowledgement Number:313449040270923

No records added

(d). Whether any adjustment is required to be made to the profits or loss for complying with the provisions of income computation No
and disclosure standards notified under section 145(2) ?

(e). If answer to (d) above is in the affirmative, give details of such adjustments:

Sl. No. ICDS Increase in profit Decrease in profit Net effect

No records added

(f). Disclosure as per ICDS:

Sl.
ICDS Disclosure
No.

1 ICDS I - Accounting Policies As per accounting policies & notes to financial statements

2 ICDS II - Valuation of Inventories As per accounting policies & notes to financial statements

3 ICDS III - Construction Contracts NA

4 ICDS IV - Revenue Recognition As per accounting policies & notes to financial statements

5 ICDS V - Tangible Fixed Assets As per Fixed Assets and Depreciation Chart annexed in FORM 3CD

6 ICDS VII - Governments Grants NA

7 ICDS IX - Borrowing Costs As per accounting policies & notes to financial statements

8 ICDS X - Provisions, Contingent Liabilities and Provision, Contingent Liabilities and Assets have been disclosed by way of notes in the notes on
Contingent Assets accounts, if required.

9 ICDS VI - Changes in Foreign Exchange Rates As per Notes to Accounts attached with the Financial Statement

10 ICDS VIII - Securities As per Notes to Accounts attached with the Financial Statement

14.(a). Method of valuation of closing stock employed in the previous year Lower of Cost or Market Rate

(b). In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on the profit or loss, No
please furnish:

Sl. No. Particulars Increase in profit Decrease in profit

No records added

15. Give the following particulars of the capital asset converted into stock-in-trade

Sl. Description of capital asset Date of acquisition Cost of acquisition Amount at which the asset is converted into stock-in trade
No. (a) (b) (c) (d)

No records added

16. Amounts not credited to the profit and loss account, being, -

(a). The items falling within the scope of section 28;

Sl. No. Description Amount

No records added
Acknowledgement Number:313449040270923

(b). The proforma credits, drawbacks, refunds of duty of customs or excise or service tax, or refunds of sales tax or value added tax or Goods & Services Tax, where such
credits, drawbacks or refunds are admitted as due by the authorities concerned;

Sl. No. Description Amount

No records added

(c). Escalation claims accepted during the previous year;

Sl. No. Description Amount

No records added

(d). any other item of income;

Sl. No. Description Amount

₹0

(e). Capital receipt, if any.

Sl. No. Description Amount

No records added

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:

Sl. Details Address of Property Consideration Value Whether provisions of

No. of received or adopted or second proviso to
property accrued assessed or sub-section (1) of
Address Address City Or Zip Country State assessable section 43CA or
Line 1 Line 2 Town Or Code fourth proviso to
District /Pin clause (x) of sub-
Code section (2) of section
56 applicable ?

No records added

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 following form:-

Sl. Method of Description Rate Opening Adjustment Adjustment Adjusted Purchase Total Deductions Other Depreciation Written
No. Depreciation of the Block of WDV/Actual made to the made to written Value Value of (C) Adjustments Allowable Down
of Depre written down the written down Purchases (D) Value at
Assets/Class ciatio value under down value value(A) (B) the end
of Assets n (%) section of of the
115BAC/115B Intangible year(A+B-
AD (for asset due C-D)
assessment to
year 2021-22 excluding
only) value of
goodwill of
a business
or
profession

1 WDV Furnitures & 10 ₹2,04,501 ₹0 ₹0 ₹2,04,501 ₹24,000 ₹24,000 ₹0 ₹0 ₹22,850 ₹

Fittings @ 2,05,651
10%

2 WDV Plant and 15 ₹2,62,300 ₹0 ₹0 ₹2,62,300 ₹1,42,962 ₹1,42,962 ₹0 ₹0 ₹57,151 ₹

Machinery @ 3,48,111
15%

19. Amount admissible under section-

Acknowledgement Number:313449040270923

Amount debited to Amounts admissible as per the provisions of the Income-tax Act, 1961 and also fulfils the conditions, if any
Sl.
Section profit and loss specified under the relevant provisions of Income-tax Act, 1961 or Income-tax Rules, 1962 or any other
No.
account guidelines, circular, etc., issued in this behalf.

No records added

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)]

Sl. No. Description Amount

No records added

(b).Details of contributions received from employees for various funds as referred to in section 36(1)(va):

Sl. Nature of Sum received from Due date for The actual amount The actual date of payment to the concerned
No. fund employees payment paid authorities

No records added

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

Sl. No. Particulars Amount

No records added

Personal expenditure

Sl. No. Particulars Amount

No records added

Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party

Sl. No. Particulars Amount

No records added

Expenditure incurred at clubs being entrance fees and subscriptions

Sl. No. Particulars Amount

No records added

Expenditure incurred at clubs being cost for club services and facilities used.

Sl. No. Particulars Amount

No records added

Expenditure by way of penalty or fine for violation of any law for the time being in force

Sl. No. Particulars Amount

No records added

Expenditure by way of any other penalty or fine not covered above

Acknowledgement Number:313449040270923

Sl. No. Particulars Amount

1 INTEREST ON TDS ₹ 31,822

Expenditure incurred for any purpose which is an offence or which is prohibited by law

Sl. No. Particulars Amount

No records added

(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:

Sl. Date of Amount of Nature of Name of Permanent Account Number of Aadhaar Number of the Address Address City Or Town Zip Code / Country State
No. payment payment payment the payee the payee,if available payee, if available Line 1 Line 2 Or District Pin Code

No records added

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

Sl. Date of Amount Nature of Name of Permanent Account Aadhaar Number of Address Address City Or Zip Code Country State Amount of
No. payment of payment the Number of the payee,if the payee, if Line 1 Line 2 Town Or / Pin tax
payment payee available available District Code deducted

No records added

ii. as payment referred to in sub-clause (ia)

A. Details of payment on which tax is not deducted:

Sl. Date of Amount of Nature of Name of Permanent Account Number of Aadhaar Number of the Address Address City Or Town Zip Code / Country State
No. payment payment payment the payee the payee,if available payee, if available Line 1 Line 2 Or District Pin Code

No records added

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.

Sl. Date of Amount Nature Name Permanent Account Aadhaar Number Address Address City Or Zip Country State Amount Amount
No. payment of of of the Number of the of the payee, if Line 1 Line 2 Town Or Code / of tax deposite
payment payment payee payee,if available available District Pin deducte d out of
Code d "Amoun
t of tax
deducte
d"

No records added

iii. as payment referred to in sub-clause (ib)

A. Details of payment on which levy is not deducted:

Sl. Date of Amount of Nature of Name of Permanent Account Number of Aadhaar Number of the Address Address City Or Town Zip Code / Country State
No. payment payment payment the payee the payee,if available payee, if available Line 1 Line 2 Or District Pin Code

No records added

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.

Sl. Date of Amount Nature Name Permanent Account Aadhaar Number Address Address City Or Zip Country State Amount Amount
No. payment of of of the Number of the of the payee, if Line 1 Line 2 Town Or Code / of levy deposite
payment payment payee payee,if available available District Pin deducted d out of
Code "Amoun
t of Levy
deducte
d"
Acknowledgement Number:313449040270923

No records added

iv. Fringe benefit tax under sub-clause (ic) ₹0

v. Wealth tax under sub-clause (iia) ₹0

vi. Royalty, license fee, service fee etc. under sub-clause (iib) ₹0

vii. Salary payable outside India/to a non resident without TDS etc. under sub-clause (iii)

Sl. Date of Amount of Name of Permanent Account Number of the Aadhaar Number of the Address Address City Or Town Zip Code / Country State
No. payment payment the payee payee,if available payee, if available Line 1 Line 2 Or District Pin Code

No records added

viii. Payment to PF /other fund etc. under sub-clause (iv) ₹0

ix. Tax paid by employer for perquisites under sub-clause (v) ₹0

(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;

Sl. No. Particulars Section Amount debited to P/L A/C Amount admissible Amount inadmissible Remarks

No records added

(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 expenditure covered Yes
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 ?

Sl. Date of Nature of Name of the Permanent Account Number of the Aadhaar Number of the payee,
Amount
No. Payment Payment payee payee, if available if available

No records added

B. On the basis of the examination of books of account and other relevant documents/evidence, whether payment referred to in Yes
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) ?

Sl. Date of Nature of Name of the Permanent Account Number of the Aadhaar Number of the payee,
Amount
No. Payment Payment payee payee, if available if available

No records added

(e). Provision for payment of gratuity not allowable under section 40A(7); ₹0

(f). Any sum paid by the assessee as an employer not allowable under section 40A(9); ₹0

(g). Particulars of any liability of a contingent nature;

Sl. No. Nature of Liability Amount

No records added

(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;

Sl. No. Particulars Amount

No records added

(i). Amount inadmissible under the proviso to section 36(1)(iii). ₹0

Acknowledgement Number:313449040270923

22. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. ₹0

23. Particulars of any payments made to persons specified under section 40A(2)(b).

Sl. Name of Related PAN of Related Aadhaar Number of the related person, if Nature of Payment
Relation
No. Person Person available Transaction Made

No records added

24. Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33AC or 33ABA.

Sl. No. Section Description Amount

No records added

25. Any Amount of profit chargeable to tax under section 41 and computation thereof.

Sl. No. Name of person Amount of income Section Description of Transaction Computation if any

No records added

26.i. In respect of any sum referred to in clause (a),(b),(c),(d),(e),(f) or (g) 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;

Sl. No. Section Nature of liability Amount

₹0

b. not paid during the previous year;

Sl. No. Section Nature of liability Amount

₹0

B. was incurred in the previous year and was

a. paid on or before the due date for furnishing the return of income of the previous year under section 139(1);

Sl. No. Section Nature of liability Amount

1 Sec 43B(a)- tax,duty,cess,fee etc TDS PAYABLE ₹ 3,09,159

2 Sec 43B(a)- tax,duty,cess,fee etc GST PAYABLE ₹ 31,994

b. not paid on or before the aforesaid date.

Sl. No. Section Nature of liability Amount

₹0
Acknowledgement Number:313449040270923

State whether sales tax,goods & services Tax, customs duty, excise duty or any other indirect tax,levy,cess,impost etc.is passed No
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 year and its No
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 & Loss/Accounts

Opening Balance ₹0

Credit Availed ₹0

Credit Utilized ₹0

Closing /Oustanding Balance ₹0

b. Particulars of income or expenditure of prior period credited or debited to the profit and loss account.

Sl. No. Type Particulars Amount Prior period to which it relates (Year in yyyy-yy format)

No records added

28. Whether during the previous year the assessee has received any property, being share of a company not being a company in No
which the public are substantially interested, without consideration or for inadequate consideration as referred to in section 56(2)
(viia) ?

Please furnish the details of the same

Sl. Name of the PAN of the Aadhaar Name of the CIN of the No. of Amount of Fair Market
No. person from person, if Number of the company whose company Shares consideration value of the
which shares available payee, if shares are Received paid shares
received available received

No records added

29. Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair market No
value of the shares as referred to in section 56(2) (viib) ?

Please furnish the details of the same

Sl. Name of the person from whom PAN of the Aadhaar Number of No. of Amount of Fair Market
No. consideration received for issue of person, if the payee, if shares consideration value of the
shares available available issued received shares

No records added

A.a. Whether any amount is to be included as income chargeable under the head 'income from other sources' as referred to in No
clause (ix) of sub-section (2) of section 56 ?

b. Please furnish the following details:

Sl. No. Nature of income Amount

No records added

B.a. Whether any amount is to be included as income chargeable under the head 'income from other sources' as referred to in No
clause (x) of sub-section (2) of section 56 ?
Acknowledgement Number:313449040270923

b. Please furnish the following details:

Sl. No. Nature of income Amount

No records added

30. Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) repaid, No
otherwise than through an account payee cheque. [Section 69D]

Sl. Name of the PAN of the Aadhaar Address Address City Or Zip Country State Amount Date of Amount Amount Dat
No. person from person, if Number of Line 1 Line 2 Town Or Code / borrowed borrowing due repaid e of
whom amount available the person, if District Pin including Rep
borrowed or available Code interest ay
repaid on hundi me
nt

No records added

A.a. Whether Primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made during the No
previous year ?

b. Please furnish the following details:

Sl. Under which clause Amount (in Whether the excess money If yes, whether the If no, the amount (in Rs.) Expected date
No. of sub-section (1) of Rs.) of available with the associated excess money has of imputed interest of repatriation
section 92CE primary enterprise is required to be been repatriated income on such excess of money
primary adjustment adjustment repatriated to India as per the within the money which has not
is made ? provisions of sub-section (2) prescribed time ? been repatriated within
of section 92CE ? the prescribed time

No records added

B.a. Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature exceeding one No
crore rupees as referred to in sub-section (1) of section 94B ?

b. Please furnish the following details

Sl. Amount of Earnings before Amount of expenditure Details of interest expenditure Details of interest expenditure
No. expenditure by interest,tax, by way of interest or of brought forward as per sub- carried forward as per sub-
way of interest or depreciation and similar nature as per (i) section (4) of section 94B.(iv) section (4) of section 94B.(v)
of similar nature amortization above which exceeds
incurred(i) (EBITDA) during the 30% of EBITDA as per (ii)
previous year(ii) above.(iii) Assessment Amount Assessment Amount
Year Year

No records added

C.a. Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the No
previous year ?

b. Please furnish the following details

Sl. Nature of the impermissible avoidance Amount of tax benefit in the previous year arising, in aggregate, to all the parties to the
No. arrangement arrangement

No records added

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 :-

Sl. Name of Address Permanent Aadhaar Amount of Whether the Maximum Whether the In case the
No. the lender of the Account Number of loan or loan/deposit amount loan or loan or
or lender or Number (if the lender deposit was squared outstanding deposit was deposit was
depositor depositor available or taken or up during the in the taken or taken or
with the accepted account at accepted by accepted by
Acknowledgement Number:313449040270923

assessee) of depositor, previous year any time cheque or cheque or

the lender if available ? during the bank draft or bank draft,
or depositor previous year use of whether the
electronic same was
clearing taken or
system accepted by
through a an account
bank payee
account ? cheque or an
account
payee bank
draft.

1 BEENA DELHI ₹30,00,000 No ₹30,00,000 Yes-Net

AGARWAL banking

2 LALIT DELHI ₹1,39,96,298 No ₹1,33,43,568 Yes-Net

KUMAR banking
GUPTA

3 SUNITA DELHI ₹43,07,000 No ₹43,07,000 Yes-Net

banking

4 VISHAL DELHI ₹46,14,723 No ₹46,14,723 Yes-Net

IMPEX banking

5 SILVER Uttar ₹11,00,000 No ₹11,00,000 Yes-Net

LEAF & Pradesh banking
CO.

b.Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year:-

Sl. Name of Address Permanent Account Aadhaar Amount Whether the specified In case the specified sum was
No. the of the Number (if available Number of of sum was taken or taken or accepted by cheque or
person person with the assessee) the person specified accepted by cheque or bank draft, whether the same
from from of the person from from whom sum bank draft or use of was taken or accepted by an
whom whom whom specified specified sum taken or electronic clearing account payee cheque or an
specified specified sum is received is received, if accepted system through a bank account payee bank draft.
sum is sum is available account ?
received received

No records added

Note: 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.

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

Permanent Account Number (if

Sl. Name of Address of Aadhaar Number of Nature of Amount of Date of
available with the assessee) of the
No. the payer the payer the payer, if available transaction receipt receipt
payer

No records added

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:-

Sl. Name of the Address of the Permanent Account Number (if available with the Aadhaar Number of the payer, Amount of
No. payer payer assessee) of the payer if available receipt

No records added

b.(c). Particulars of each payment made 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 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

Permanent Account Number (if

Sl. Name of Address of Aadhaar Number of Nature of Amount of Date of
available with the assessee) of the
No. the payee the payee the payee, if available transaction payment payment
payee
Acknowledgement Number:313449040270923

No records added

b.(d). Particulars of each payment made 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 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

Sl. Name of the Address of the Permanent Account Number (if available with the Aadhaar Number of the payee, Amount of
No. payee payee assessee) of the payee if available payment

No records added

Note: 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

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:-

Sl. Name of Address Permanent Aadhaar Amount of Maximum Whether the In case the
No. the payee of the Account Number of repayment amount repayment was repayment was made
payee Number (if the payee, outstanding in made by cheque by cheque or bank
available with if available the account at or bank draft or draft, whether the
the assessee) any time during use of electronic same was repaid by
of the payee the previous year clearing system an account payee
through a bank cheque or an
account ? account payee bank
draft.

1 LALIT DELHI ₹21,28,730 ₹1,33,43,568 Yes-Net banking

KUMAR
GUPTA

2 SANDEEP NEW ₹1,50,000 ₹1,50,000 Yes-Net banking

DELHI

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:-

Amount of repayment of loan or deposit or any specified

Name of Permanent Account Aadhaar Number
Sl. Address of advance received otherwise than by a cheque or bank draft or
the Number (if available with of the payer, if
No. the payer use of electronic clearing system through a bank account
payer the assessee) of the payer available
during the previous year

No records added

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:-

Amount of repayment of loan or deposit or any specified

Name of Permanent Account Number Aadhaar Number
Sl. Address of advance received by a cheque or bank draft which is not an
the (if available with the of the payer, if
No. the payer account payee cheque or account payee bank draft during the
payer assessee) of the payer available
previous year

No records added

Note: Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or deposit or 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 the extent available

Amount as Amount as adjusted by Amount as

returned (if the withdrawal of additional assessed (give
All
assessed depreciation on account of reference to
losses/allowances
Sl. Assessment Nature of depreciation is opting for taxation under relevant order)
not allowed under Remarks
No. Year loss/allowance less and no section
section 115BAA /
appeal pending 115BAC/115BAD(To be Order
115BAC / 115BAD
then take filled in for assessment Amount U/s &
assessed) year 2021-22 only) Date

No records added
Acknowledgement Number:313449040270923

b. Whether a change in share holding of the company has taken place in the previous year due to which the losses incurred prior No
to the previous year cannot be allowed to be carried forward in terms of section 79 ?

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 of the same. ₹0

d. Whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the previous No
year ?

If yes, please furnish the details of the same. ₹0

e. In case of a company, please state that whether the company is deemed to be carrying on a speculation business as referred in No
explanation to section 73.

If yes, please furnish the details of the same. ₹0

33. Section-wise details of deductions, if any admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA). No

Amounts admissible as per the provision of the Income-tax Act,1961 and fulfils the conditions, if any, specified under
Sl. Section under which
the relevant provisions of Income-tax Act, 1961 or Income-tax Rules, 1962 or any other guidelines, circular, etc, issued
No. deduction is claimed
in this behalf.

No records added

34.(a). Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII-BB, Yes
please furnish ?

Sl. (1)Tax (2)Sectio (3)Nature of (4)Total (5)Total (6)Total (7)Amount (8)Total (9)Amount (10)Amount
No. deduction n payment amount of amount on amount on of tax amount of tax of tax
and payment or which tax which tax deducted on which deducted deducted or
collection receipt of the was required was or tax was or collected
Account nature to be deducted or collected deducted collected not
Number specified in deducted or collected at out of (6) or on (8) deposited
(TAN) column (3) collected out specified collected to the credit
of (4) rate out of at less of the
(5) than Central
specified Government
rate out out of (6)
of (7) and (8) (10)

1 DELW05213F 194H Commission ₹75,000 ₹75,000 ₹75,000 ₹3,750 ₹0 ₹0 ₹0

or
brokerage

2 DELW05213F 194C Payments ₹1,45,59,004 ₹1,41,86,454 ₹1,41,86,454 ₹1,70,139 ₹0 ₹0 ₹0

to
contractors

3 DELW05213F 194J Fees for ₹5,03,983 ₹5,03,983 ₹5,03,983 ₹50,398 ₹0 ₹0 ₹0

professional
or technical
services

4 DELW05213F 194-IB Payment of ₹19,08,500 ₹16,87,500 ₹16,87,500 ₹1,68,750 ₹0 ₹0 ₹0

rent by
certain
individuals
or Hindu
undivided
family.

5 DELW05213F 192 Salary ₹1,42,40,702 ₹77,27,800 ₹77,27,800 ₹5,50,081 ₹0 ₹0 ₹0

(b). Whether the assessee is required to furnish the statement of tax deducted or tax collected ? Yes

Please furnish the details:

Sl. Tax deduction and Type Due date Date of Whether the statement of tax deducted or collected Please furnish list of
No. collection Account of for furnishing, contains information about all details/transactions details/transactions
Acknowledgement Number:313449040270923

Number (TAN) Form furnishing if which are required to be reported which are not reported.
furnished

1 DELW05213F 26Q 31-Jul- 27-Jul-2022 Yes

2022

2 DELW05213F 24Q 31-Jul- 01-Aug- Yes

2022 2022

3 DELW05213F 26Q 31-Oct- 25-Oct- Yes

2022 2022

4 DELW05213F 24Q 31-Oct- 25-Oct- Yes

2022 2022

5 DELW05213F 26Q 31-Jan- 31-Jan- Yes

2023 2023

6 DELW05213F 24Q 31-Jan- 31-Jan- Yes

2023 2023

7 DELW05213F 26Q 31-May- 30-May- Yes

2023 2023

8 DELW05213F 24Q 31-May- 31-May- Yes

2023 2023

(c). Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7) ? Yes

Please furnish:

Sl. Tax deduction and collection Account Amount of interest under section Amount paid out of column (2) along with date
No. Number (TAN)(1) 201(1A)/206C(7) is payable(2) of payment.(3)

Amount Date of payment

1 DELW05213F ₹ 8,570 ₹ 8,570 31-May-2022

2 DELW05213F ₹ 1,180 ₹ 1,180 07-Jul-2022

3 DELW05213F ₹ 800 ₹ 800 26-Jul-2022

4 DELW05213F ₹ 4,170 ₹ 4,170 29-Jul-2022

5 DELW05213F ₹ 1,000 ₹ 1,000 01-Aug-2022

6 DELW05213F ₹ 4,695 ₹ 4,695 21-Oct-2022

7 DELW05213F ₹ 1,407 ₹ 1,407 19-Nov-2022

8 DELW05213F ₹ 1,862 ₹ 1,862 19-Jan-2023

9 DELW05213F ₹ 4,763 ₹ 4,763 30-Jan-2023

10 DELW05213F ₹ 3,175 ₹ 3,175 28-Feb-2023

35.(a). In the case of a trading concern, give quantitative details of prinicipal items of goods traded;

Sl. Item Unit Opening Purchases during the Sales during the Closing Shortage/excess, if
No. Name Name stock pervious year pervious year stock any

No records added

(b). In the case of manufacturing concern,give quantitative details of the prinicipal items of raw materials, finished products and by-products.

A. Raw materials:

Purchases Sales
Consumption Yield of
Sl. Item Unit Opening during the during the Closing Percentage Shortage/excess,
during the finished
No. Name Name stock pervious pervious stock of yield if any
pervious year products
year year
Acknowledgement Number:313449040270923

No records added

B. Finished products :

Sl. Item Unit Opening Purchases during Quantity manufactured Sales during the Closing Shortage/excess, if
No. Name Name stock the pervious year during the pervious year pervious year stock any

No records added

C. By-products

Sl. Item Unit Opening Purchases during Quantity manufactured Sales during the Closing Shortage/excess, if
No. Name Name stock the pervious year during the pervious year pervious year stock any

No records added

36.(a). Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of clause (22) of No
section 2 ?
Please furnish the following details:-

Sl. No. Amount received Date of receipt

No records added

37. Whether any cost audit was carried out ? No

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

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 services as No
may be reported/identified by the auditor. ?

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. No. Particulars Previous Year % Preceding previous Year %

(a) Total turnover of the assessee 287171389 311576458

(b) Gross profit / Turnover 28278738 287171389 9.85 29255216 311576458 9.39

(c) Net profit / Turnover 2582197 287171389 0.90 1921950 311576458 0.62

(d) Stock-in-Trade / Turnover 72901368 287171389 25.39 39624680 311576458 12.72

(e) Material consumed / Finished goods produced 0.00 0.00

Acknowledgement Number:313449040270923

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.

Sl. Financial year to which Name of other Type (Demand Date of demand
Amount Remarks
No. demand/refund relates to Tax law raised/Refund received) raised/refund received

No records added

42.a. Whether the assessee is required to furnish statement in Form No.61 or Form No. 61A or Form No. 61B ? No

b. Please furnish

Whether the Form contains

Income-tax Department Type Date of If not, please furnish list of the
Sl. Due date for information about all details/
Reporting Entity of furnishing, if details/transactions which are
No. furnishing furnished transactions which are
Identification Number Form furnished not reported.
required to be reported ?

No records added

43.a. Whether the assessee or its parent entity or alternate reporting entity is liable to furnish the report as referred to in sub- No
section (2) of section 286 ?

b. Please furnish the following details:

Whether report has been furnished by the assessee or its parent entity or an alternate reporting entity?

Name of parent entity

Name of alternate reporting entity (if applicable)

Date of furnishing of report

c.Please enter expected date of furnishing the report

44. Break-up of total expenditure of entities registered or not registered under the GST.

Sl. Total amount of Expenditure in respect of entities registered under GST Expenditure relating to
No. Expenditure incurred entities not registered
during the year Relating to goods Relating to entities Relating to other Total payment to under GST
or services exempt falling under registered registered
from GST composition scheme entities entities

No records added

Accountant Details

Accountant Details
Acknowledgement Number:313449040270923

Name BALKISHAN CHHABRA

Membership Number 099437

FRN(Firm Registration Number) 016688C

Address 223 , SECTOR-1 , Vasundhra S.O , Vasundhra ,

GHAZIABAD , 31-Uttar Pradesh , 91-India , Pincode -
201012

Place 49.36.139.69

Date 26-Sep-2023

Additions Details (From Point No.18)

Description of the Sl. Date of Date Purchase Adjustments on Account of Total Value of
Block of No. Purchase put to Value(1) Purchases(B)
Assets/Class of Use subsidy or grant or (1+2+3+4)
Change in
Assets reimbursement, by
CENVAT(2) Rate of
whatever name called
Exchange (3)
(4)

Furnitures & Fittings 1 05-Sep- 05- ₹ 24,000 ₹0 ₹0 ₹0 ₹ 24,000

@ 10% 2022 Sep-
2022

Description of the Sl. Date of Date Purchase Adjustments on Account of Total Value of
Block of No. Purchase put to Value(1) Purchases(B)
Assets/Class of Use subsidy or grant or (1+2+3+4)
Change in
Assets reimbursement, by
CENVAT(2) Rate of
whatever name called
Exchange (3)
(4)

Plant and Machinery 1 07-Jul- 07-Jul- ₹ 22,373 ₹0 ₹0 ₹0 ₹ 22,373

@ 15% 2022 2022

2 14-Apr- 14- ₹ 28,600 ₹0 ₹0 ₹0 ₹ 28,600

2022 Apr-
2022

3 23-Jun- 23- ₹ 35,592 ₹0 ₹0 ₹0 ₹ 35,592

2022 Jun-
2022

4 03-Apr- 03- ₹ 7,881 ₹0 ₹0 ₹0 ₹ 7,881

2022 Apr-
2022

5 19-Oct- 19- ₹ 15,254 ₹0 ₹0 ₹0 ₹ 15,254

2022 Oct-
2022

6 31-Oct- 31- ₹ 26,695 ₹0 ₹0 ₹0 ₹ 26,695

2022 Oct-
2022

7 02-Mar- 02- ₹ 6,567 ₹0 ₹0 ₹0 ₹ 6,567

2023 Mar-
2023

Deductions Details (From Point No.18)

Description of the Block of Assets/Class of Sl. Date of Whether deletions are out of purchases put to use for less than
Amount
Assets No. Sale 180 days

Furnitures & Fittings @ 10% No records added

Description of the Block of Assets/Class of Sl. Date of Whether deletions are out of purchases put to use for less than
Amount
Assets No. Sale 180 days

Plant and Machinery @ 15% No records added

Acknowledgement Number:313449040270923

This form has been digitally signed by BALKISHAN CHHABRA having PAN AEXPC1077L from IP Address 49.36.139.69 on 27/09/2023 12:16:30 AM Dsc Sl.No and issuer
151565702389333CN=SafeScrypt sub-CA for Class 3 Individual 2022,C=IN,O=Sify Technologies Limited,OU=Sub-CA