Acknowledgement Number:100604300290321

FORM 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

1. I have examined the balance sheet as on 31st March 2021 , and the profit and loss account

for the period beginning from 01-Apr-2020 to ending on 31-Mar-2021 attached herewith, of

Name
CHINNAMANUR OM SAKTHI VEG
ETABLES & FRUITS

Address NO.15 ,
BUILDING SOCIETY STREET, ,
Chinnamanur S.O , Chinnamanur ,
THENI , 29-Tamil Nadu , 91-India ,
Pincode - 625515

PAN

AALFC7741D

Aadhaar Number of the assessee, if available

2. I 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

NO.15, BUILDING SOCIETY STREET, CHINNAMANUR, UTHAMAPALAYAM THENI - 625515. and 0

branches.

3. a. I report the following observations/comments/discrepancies/inconsistencies if any:

b. Subject to above,-

A. I have obtained all the information and explanations which, to the best of my

knowledge and belief, were necessary for the purposes of the audit.

B. In my opinion, proper books of account have been kept by the head office and

branches of the assessee so far as appears from my examination of the books.

C. In my opinion and to the best of my information and according to the explanations given to me

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 2021

; 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 my opinion and to the best of my information and according to the explanations given to me

, the particulars given in the said Form No. 3CD are true

and correct, subject to the following observations/qualifications, if any:

Sl. No. Qualification Type Observations/Qualifications

No records added
Acknowledgement Number:100604300290321

Accountant Details

Name BALASUBRAMANIAN PRABAKAR

Membership Number 028384

FRN (Firm Registration Number) 00028384

Address NO.11/6, SRI ANNAI MANASAROVAR F

LATS 2F
, THIRUVENGADAM STREET ,
West Mambalam S.O ,
West Mambalam , CHENNAI ,
29-Tamil Nadu , 91-India ,
Pincode - 600033

Date of signin Tax Report 29-Mar-2023

g Audit

Place 115.99.84.18

Date 29-Mar-2023

This form has been digitally signed by BALASUBRAMANIAN PRABAKAR having PAN AIXPP8870A from IP Address
115.99.84.18 on 29/03/2021 06:41:59 PM Dsc Sl.No and issuer
23683602CN=e-Mudhra Sub CA for Class 3 Individual 2022,C=IN,O=eMudhra Limited,OU=Certifying
Authority
Acknowledgement Number:100604300290321

FORM 3CD [See rule 6 G(2)]

Statement of particulars required to be furnished under section 44AB of the

Income-tax Act, 1961 PART - A

1. Name of the Assessee

CHINNAMANUR OM SAKTHI
VEGETAB
LES & FRUITS

2. Address of the Assessee NO.15 , BUILDING SOCIETY

STREET, ,
Chinnamanur S.O , Chinnamanur ,
THENI , 29-Tamil Nadu , 91-India ,
Pincode - 625515

3. Permanent Account Number (PAN) AALFC7741D

Aadhaar Number of the assessee, if available

4. Whether the assessee is liable to pay indirect tax like excise duty, No
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. No. Type Registration /Identification Number

No records added

5. Status Firm

6. Previous year 01-Apr-2020 to 31-Mar-

2021

7. Assessment year 2021-22

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

No records
added

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 Sharin Rati (%)

g o
1 P 50
MALAICHAMY

2 P NAGARAJAN 50
Acknowledgement Number:100604300290321

(b). If there is any change in the partners or members or in their profit sharing ratio No
since the last date of the preceding year, the particulars of such change ?

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

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 Retail sale of other products n.e.c 09028

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

Sl. No. Business Sector Sub Sector Code

11.(a). Whether books of accounts are prescribed under section 44AA, list of books so No
prescribed ?

Sl .No. Books prescribed

(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

Sl. Books Address Address City Or Town Or Zip Code / Pin Code Country
State No. maintained Line 1 Line 2 District

1 PURCHASE NO.15, B CHINNAM THENI 625515 91-India 29-Tamil

Nadu REGISTER, S UILDING ANUR, U
ALES REGIS SOCIETY
THAMAP TER, CASH V
STREET, ALAYAM OUCHERS,
P
AYMENTS,
R ECEIPTS
AN D
BANK REC
.
Acknowledgement Number:100604300290321

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

Acknowledgement Number:100604300290321

Same as 11(b) above

Sl. No. Books examined

1 PURCHASE REGISTER, SALES REGISTER, CASH VOUCHERS, PAYMENTS, RECEIPTS AND BANK
REC.

12. Whether the profit and loss account includes any profits and gains assessable on No
presumptive basis, if yes, indicate the 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- No
vis the method employed in the immediately 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 i profit Decreas i profit

n e n
0 0

(d). Whether any adjustment is required to be made to the profits or loss for No
complying with the provisions of income computation 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 i profit Decreas i profit Net effect

n e n
0 0 0

Total 0 0 0

(f). Disclosure as per ICDS:

Sl. NO. ICDS Disclosure

No records added

14.(a). Method of valuation of closing stock employed in the previous year At Market
rate
Acknowledgement Number:100604300290321

(b). In case of deviation from the method of valuation prescribed under section 145A, No
and the effect thereof on the profit or loss, 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. No. Description of capital asset Date of acquisition Cost of acquisition Amount at which the
(a) (b) (c) asset is converted
into stock-in
trade
(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

(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

No records added

(e).
Capital receipt, if any.
Acknowledgement Number:100604300290321

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 Considerati Valu Whether

No. of Property on e adopted provisio
propert Address Addres City Or Zip Code Country State received or ns of
y Line 1 s Line Town / Pin or assessed second
2 Or Code accrued or proviso
District assessable to sub-
section
(1) of
section
43CA or
fourth
proviso
to
clause
(x) of
sub-
section
(2) of
section
56
applicabl
e
?
1 0 0

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

1 Furnitures 10 37,800 0 0 37,800 0 0 0 0 3,780 34,020

& Fittings
@ 1
0%

2 Plant and 30 0 0 0 0 0 0 4,20,000 9,80,000

M 14,00,000 14,00,000
achinery
@ 30%
Acknowledgement Number:100604300290321

19. Amount admissible under section-

Acknowledgement Number:100604300290321

Sl.
Sectio Amount debited to Amounts admissible as per the provisions of the Income-tax
No.
n profit and loss Act, 1961 and also fulfils the conditions, if any specified
account under the relevant provisions of Income-tax Act, 1961 or
Income-tax Rules, 1962 or any other 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. No. Nature of fund Sum received from Due date for payment The actual amount paid The actual
date of
employees payment to the
concerned 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

1 0

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

Acknowledgement Number:100604300290321

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

Sl. No. Particulars Amount

No records added

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

1 0

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

1 0 0
Acknowledgement Number:100604300290321

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

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

Sl. No. Date of payment Amount

of Nature Name of Permanent Account Aadhaar Number of the Address Address City Or Zip Country State
payment of the Number of the payee, if available Line 1 Line 2 Town Or Code /
payment payee payee, if available District Pin
Code

1 0

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

1 0 0 0

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

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

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

1 0

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 of payment Nature Name Permanent Aadhaar Number Address Address City Or Zip Country State Amount Amount
No. payment of of Account of the payee, if Line 1 Line 2 Town Or Code of levy deposited
payment the Number of the available District / Pin deducted out of
payee payee, if Code "Amount
available of Levy
deducted"

1 0 0 0
Acknowledgement Number:100604300290321

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

1 0

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. Particular Sectio Amount debited to Amount Amount

No. s n admissible Remarks
P/L A/C inadmissible
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 Yes
documents/evidence, whether the 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. Please furnish the
details ?

Sl. No. Date of Payment Amount Name of Permane Aadhaar Number

Nature of the nt
Account Number of the payee, if
Payment payee available of the payee, if
available

No records added

B. On the basis of the examination of books of account and other relevant Yes
documents/evidence, whether payment 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. please furnish the details of
amount deemed to be the profits and gains of business or profession
under section 40A(3A) ?
 Acknowledgement Number:100604300290321

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

1 0

(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

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

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 Relation Nature of Payment
Made No. Person Person related person, if available Transaction

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
Acknowledgement Number:100604300290321

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 Computation if any
Transaction

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

b. not paid during the previous year;

Sl. No. Section Nature of liability Amount

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

b. not paid on or before the aforesaid date.

Acknowledgement Number:100604300290321

Sl. No. Section Nature of liability Amount

State whether sales tax,goods & services Tax, customs duty, excise duty or any No
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 No
utilised during the previous 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 & Loss/Accounts

No records added

b. Particulars of income or expenditure of prior period credited or debited

to the profit and loss account.

Sl. Typ Particular Amount Prior period to which

No. e s it relates (Year in
yyyy-yy

No records added

28. Whether during the previous year the assessee has received any property, being No
share of a company not being a company in 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 PAN of Aadhaar Name of CIN of the No. of Amount of Fair Market
No. the person the Number of Shares
the compan Receive value of
consideration the
from which person, if the payee, if compan y d paid shares
shares available y whose
shares
are

No records added

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) ?
Acknowledgement Number:100604300290321

Please furnish the details of the same

Sl. No. Name of the person

PAN of Aadhaar Number No. of Amount of consideration Fair Market value of
from
the of the payee, if share received the shares
whom
person, if available s
consideration
available issue
received for issue
d
of shares

No records added

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

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 No
interest on the amount borrowed) repaid, otherwise than through an
account payee cheque. [Section 69D]

Sl.
Name of PAN of Aadhaa Addres Addres City Zip Country State Date of Amount Amoun Date of
No
the the r s Line s Line Or Cod borrowin du t Repayme
. Amount g
person person, Numbe 1 2 Town e e repai nt
from if r of the Or / Pin borrowed includin d
whom availabl person, Distric Code g
amount e if t interest
borrowe availabl
d or e
repaid
on
hundi

1 0 0 0

A.a. Whether Primary adjustment to transfer price, as referred to in sub-section (1) of No

section 92CE, has been made during the previous year ?
Acknowledgement Number:100604300290321

b. Please furnish the following details:

Acknowledgement Number:100604300290321

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

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 crore
rupees as referred to in sub- section (1) of section 94B ?

b. Please furnish the following details

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

1 0 0 0 0 0

C.a. Whether the assessee has entered into an impermissible avoidance

arrangement, as referred to in section 96, during the previous year.
(This clause is kept in abeyance till 31st March, 2022) ?

b. Please furnish the following details

Sl. No. Nature of the impermissible avoidance arrangement Amount of tax benefit in the previous year
arising, in aggregate, to all the parties to the
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 :-
Acknowledgement Number:100604300290321

Sl.
Name of Address of Permane Aadhaar Amount of Whether Maximu Whether the In case the
No
the the lender nt Number of loan the m amount loan or loan or
.
lender or Account the lender or loan/depo outstanding deposit was deposit was
or depositor Number or deposit sit was in the taken or taken or
deposit (if depositor, if taken or squared account at accepted accepted
or available available accepte up during any time by cheque by cheque
with the d the during the or bank or bank
assessee) previous previous draft or use draft,
of the year ? year of whether the
lender or electronic same was
depositor clearing taken or
system accepted
through a by an
bank account
account payee
? cheque or
an account
payee bank
draft.

No records added

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

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

Sl. Name of the Address of the payer Permanent Aadhaar Number of Nature of Amount of receipt Date
of No. payer Account the payer, if available transaction
receipt
Acknowledgement Number:100604300290321

Number (if
available
with the
assessee) of
the payer

No records added
Acknowledgement Number:100604300290321

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

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

Sl. No. Name of Address of the payee Permanent Aadhaar Number of Nature
of Amount of payment Date of the payee Account the
payee, if transaction payment
Number (if

available available
with
the
assessee) of
the payee

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

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:-
Acknowledgement Number:100604300290321

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

No records added

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:-

Sl. No. Name of the Address of the payer Permanent Account Aadhaar Number of the Amount of
repayment of payer Number (if available with payer, if available
loan or deposit or any the assessee) of the specified advance
payer received otherwise than
by a cheque or
bank draft or use of
electronic clearing
system through a
bank account 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:-

Sl. No. Name of the Address of the payer Permanent Account Aadhaar Number of the Amount of
repayment of payer Number (if available with payer, if available
loan or deposit or any the assessee) of the specified advance
payer received by a cheque or
bank draft which is
not an account
payee cheque or
account payee bank
draft during the
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
Acknowledgement Number:100604300290321

32.a. Details of brought forward loss or depreciation allowance, in the

following manner, to the extent available

Sl. Assessme Nature of Amount as All Amount as adjusted Amount as Remarks

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

1 0 0 0 0

b. Whether a change in share holding of the company has taken place in the No
previous year due to which the losses incurred prior 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 No
73 during the previous year ?

Please furnish the details of the same. 0

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

Please furnish the details of the same. 0

e. In case of a company, please state that whether the company is deemed to No

be carrying on a speculation business as referred in explanation to
section 73.

Please furnish the details of the same. 0

33. Section-wise details of deductions, if any admissible under Chapter VIA or No

Chapter III (Section 10A, Section 10AA).

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

34.(a). Whether the assessee is required to deduct or collect tax as per the provisions of No
Chapter XVII-B or Chapter XVII-BB, please furnish ?
Acknowledgement Number:100604300290321

Sl.
Tax Sectio Nature Tota Tota Tota Amount of Tota Amount Amount of
No of
deductio n (2) of l amount l amount l amount ta l amount tax
.
n and paymen of on which on which x deducted on which ta deducted or
collectio payment tax tax or tax x collected
t (3)
n or receipt wa wa collected wa deducted not
Account of the s s deducted out of (6) s deducted or deposited
Number nature required or (7) or collected to the credit
(TAN) specified to collected collected on of the
(1) in column b at at less (8 Central
(3) e specified than ) Governmen
(4) deducted rate out of specified (9 t out of (6)
or (5) rate out of ) and
collected (6) (7) (8)
out of (4) (8) (10)
(5)

0 0 0 0 0 0 0

(b). Whether the assessee is required to furnish the statement of tax deducted or tax No
collected ?

Please furnish the details:

Sl. No. Tax deduction and Type of Form Due date for Date of furnishing, if Whether the Please furnish list of
collection Account furnishing furnished statement of tax details/transactions
Number (TAN) deducted or which are not
reported.
collected contains
information about
all details/
transactions
which are
required to be
reported

(c). Whether the assessee is liable to pay interest under section 201(1A) or section No
206C(7) ?

Please furnish:

Sl. No. Tax deduction and Amount of interest Amount paid out of column (2) along with date of
collection Account under section payment.
Number (TAN) 201(1A)/206C(7) is (3)
(1) payable
Amount Date of payment
(2)
0 0
Acknowledgement Number:100604300290321

35.(a). In the case of a trading concern, give quantitative details of

prinicipal items of goods traded;

Sl. Item Unit Opening stock Purchases during the Sales during the Closing stock Shortage/excess,
if any No. Name Name pervious year pervious year
Acknowledgement Number:100604300290321

1 0 0 0 0 0

(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:

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

No records added

B.
Finished products :

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

No records added

C.
By-products

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

No records added

36.(a). Whether the assessee has received any amount in the nature of dividend as No
referred to in sub-clause (e) of clause (22) of 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.
Acknowledgement Number:100604300290321

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 No
relation to valuation of taxable services as 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. Previous Year % Precedin previou Year %

g s
Particulars
(a) Total 41556380 4953555
6
turnover
of the
assessee

(b) Gross 6096644 41556380 14.67 6869309 49535556 13.87

profit
/
Turnover

(c) Net profit 240800 41556380 0.58 236745 49535556 0.48

/ Turnover

(d) Stock-in- 41556380 0 49535556 0

Trade /
Turnover

(e) Material 0
consumed /
Finished
goods
produced

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

No records added
Acknowledgement Number:100604300290321

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

b. Please furnish

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

No records added

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

b. Please furnish the following details:

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: (This Clause is kept in abeyance till 31st March,
2022)

Sl. Total amount Expenditure in respect of entities registered Expenditure

No. of Expenditure under GST relating
incurred during to entities
Relating to Relating to entities Relating to Total payment
the not registered
goods or falling other registered to registered
year under
services exempt under entities entities
GST
from compositio
GST n
scheme
No records added

Accountant Details

Accountant Details

Name BALASUBRAMAN PRABAKA

IAN R

Membership Number 028384

FRN (Firm Registration Number) 00028384

 Acknowledgement Number:100604300290321

Address NO.11/6, SRI ANNAI MANASAROVAR

F
LATS 2F
, THIRUVENGADAM STREET,
West Mambalam
S.O, West Mambalam,
CHENNAI, 29-Tamil
Nadu, 91-India,
Pincode - 600033

Place 115.99.84.18

Date 29-Mar-2023

Additions Details (From Point No.18)

Description of the Block

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

Furnitures & Fittings @ 10% No records added

Description of the Block

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

Plant and Machinery @ 30% No records added

Furnitures & Fittings @ 10%

Date Amoun
Description of the Block Sl. No. Deductions Details (From Point
of Assets/Class of No.18)
Assets
Whether
deletions
are out
of
purchase
s put to
of use for
less than
180 days
Acknowledgement Number:100604300290321

No records added
Acknowledgement Number:100604300290321

Description of the Block Sl. No. Date of Amoun Whether

of Assets/Class of Sale t deletions
Assets are out
Plant and Machinery @ 30% of
purchase
s put to
use for
less than
180 days
No records added

This form has been digitally signed by BALASUBRAMANIAN PRABAKAR having PAN AIXPP8870A from IP Address
115.99.84.18 on 29/03/2021 06:41:59 PM Dsc Sl.No and issuer
23683602CN=e-Mudhra Sub CA for Class 3 Individual 2022,C=IN,O=eMudhra Limited,OU=Certifying
Authority