FORM NO.

3CB
[See rule 6G(1)(b)]
Audit report under section 44AB of the Income-tax Act, 1961 in the case of a person referred to in
clause (b) of sub-rule (1) of rule 6G
xyz
1. We have examined the balance sheet as at 31st March 2019 and the Profit and loss account for the period beginning from 0
1/04/2018 to ending on 31/03/2019 attached herewith, of M/S HEDA ENTERPRISES ., INFRONT OF MANDI GATE, KH
IRKIYA, MADHYA PRADESH, 461441 AAOPH7629G,
xyz
2. We certify that the balance sheet and the Profit and loss account are in agreement with the books of account maintained at the
head office at .,INFRONT OF MANDI GATE,KHIRKIYA,HARDA, and 0 branches.
xyz
3. (a) We report the following observations/comments/discrepancies/inconsistencies; if any:
The Schedule of "Notes on Accounts" are attached herewith.
x
(b) Subject to above,-
xyz
(A) We have obtained all the information and explanations which, to the best of Our knowledge and belief, were necessary
for the purposes of the audit.
(B)In Our opinion, proper books of account have been kept by the head office and branches of the assessee so far as appears
from Our knowledge and belief, were necessary for the examination of the books.
(C)In Our opinion and to the best of Our information and according to the explanations given to Us the said accounts, read
with notes thereon, if any, give a true and fair view:-
(i) in the case of the balance sheet, of the state of the affairs of the assessee as at 31st March, 2019 ;and
(ii) in the case of the Profit and loss account of the Profit of the assessee for the year ended on that date.
4. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD.
5.In Our opinion and to the best of Our information and according to explanations given to Us the particulars given in the said
Form No. 3CD and the Annexure thereto are true and correct subject to following observations/qualifications, if any:-
xyz
Sl Qualification Type Observations/Qualifications
No.
1 Others. As per notes on accounts attached
xyz
Place Indore Name ASHOK SURJAN
Date 16/10/2019 Membership Number 074253
FRN (Firm Registration Number) 0027270C
Address 102 Shree Vardhan Complex, 4, RNT MA
RG, Indore, MADHYA PRADESH, 45200
1
 FORM NO. 3CD
[See rule 6G(2)]
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
xyz
1 Name of the assessee M/S HEDA ENTERPRISES
2 Address ., INFRONT OF MANDI GATE, KHIRKIYA, MADHYA PRA
DESH, 461441
3 Permanent Account Number (PAN) AAOPH7629G
4 Whether the assessee is liable to pay indirect tax like excise Yes
duty, service tax, sales tax, goods and services tax,customs
duty,etc. if yes, please furnish the registration number or,GST
number or any other identification number allotted for the
same
Sl Type Registration Number
No.
1 Other Indirect Tax/Duty PROFESSIONAL TAX 78484600862
2 Goods and Services Tax MADHYA PRADESH 23AAOPH7629G1ZL
5 Status Individual
6 Previous year from 01/04/2018 to 31/03/2019
7 Assessment Year 2019-20
8 Indicate the relevant clause of section 44AB under which the audit has been conducted
Sl Relevant clause of section 44AB under which the audit has been conducted
No.
1 Clause 44AB(a)-Total sales/turnover/gross receipts of business exceeding specified limits
9 a If firm or Association of Persons, indicate names of partners/members and their profit sharing ratios. In case
of AOP, whether shares of members are indeterminate or unknown ?
Name Profit Sharing Ratio
(%)
Nil
9 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.
Date of change Name of Partner/Member Type of Old profit New Remarks
change sharing profit
ratio Sharing
Ratio
10 a Nature of business or profession (if more than one business or profession is carried on during the previous year, nature
of every business or profession).
Sector Sub Sector Code
WHOLESALE AND RETAIL TRADE Wholesale of construction material 09011
WHOLESALE AND RETAIL TRADE Retail sale of other products n.e.c 09028
WHOLESALE AND RETAIL TRADE Wholesale of fertilizers and pesticides 09017
WHOLESALE AND RETAIL TRADE Wholesale of other products n.e.c 09027
10 b If there is any change in the nature of business or profession, the particulars of such change No
Business Sector SubSector Code
Nil
11 a Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed No
Books prescribed
11 b List of books of account maintained and the address at which the books of accounts are kept. (In case books of account
are maintained in a computer system, mention the books of account generated by such computer system. If the books of
accounts are not kept at one location, please furnish the addresses of locations along with the details of books of accounts
maintained at each location.) Same as 11(a) above
Books maintained Address Line 1 Address Line 2 City or Town or State PinCode
District
Cash Book (Computerized) MAIN ROAD KHIRKIYA HARDA MADHYA 461441
PRADESH
Ledger (Computerized) MAIN ROAD KHIRKIYA HARDA MADHYA 461441
PRADESH
Journal (Computerized) MAIN ROAD KHIRKIYA HARDA MADHYA 461441
PRADESH
Purchases Register (Compu MAIN ROAD KHIRKIYA HARDA MADHYA 461441
terized) PRADESH
Sales Register (Computeriz MAIN ROAD KHIRKIYA HARDA MADHYA 461441
ed) PRADESH
Bank Book (Computerized) MAIN ROAD KHIRKIYA HARDA MADHYA 461441
PRADESH
11 c List of books of account and nature of relevant documents examined. Same as 11(b) above
Books Examined
Cash Book
Ledger
Journal
Purchases Register
Sales Register
Bank Book
12 Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the No
amount and the relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule
or any other relevant section).
Section Amount
Nil
13 a Method of accounting employed in the previous year Mercantile system
13 b Whether there has been any change in the method of accounting employed vis-a-vis the method employed in No
the immediately preceding previous year.
13 c If answer to (b) above is in the affirmative, give details of such change , and the effect thereof on the profit or loss.
Particulars Increase in profit(Rs.) Decrease in profit(Rs.)
13 d Whether any adjustment is required to be made to the profits or loss for complying with the provisions of No
income computation and disclosure standards notified under section 145(2).
13 e If answer to (d) above is in the affirmative, give details of such adjustments.
ICDS Increase in profit(Rs.) Decrease in profit(Rs.) Net effect(Rs.)
Total
13 f Disclosure as per ICDS.
ICDS Disclosure
ICDS I - Accounting Policies Please refer annexed sheet of ICDS disclosure
ICDS II - Valuation of Inventories Please refer annexed sheet of ICDS disclosure
ICDS III - Construction Contracts Please refer annexed sheet of ICDS disclosure
ICDS IV - Revenue Recognition Please refer annexed sheet of ICDS disclosure
ICDS V - Tangible Fixed Assets Please refer annexed sheet of ICDS disclosure
ICDS VII - Governments Grants Please refer annexed sheet of ICDS disclosure
ICDS IX - Borrowing Costs Please refer annexed sheet of ICDS disclosure
ICDS X - Provisions, Contingent Liabilities and Contingent Please refer annexed sheet of ICDS disclosure
Assets
14 a Method of valuation of closing stock employed in the previous year. Finished Goods Cost or NRV
Whichever is lower Stock Val
uation Change - No
14 b In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on No
the profit or loss, please furnish:
Particulars Increase in profit(Rs.) Decrease in profit(Rs.)
15 Give the following particulars of the capital asset converted into stock-in-trade
(a) Description of capital asset (b) Date of (c) Cost of (d) Amount at
acquisition acquisition which the asset
is converted into
stock-in trade
Nil
16 Amounts not credited to the profit and loss account, being:-
16 a The items falling within the scope of section 28
Description Amount
Nil
16 b The proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added
tax, where such credits, drawbacks or refund are admitted as due by the authorities concerned
Description Amount
16 c Escalation claims accepted during the previous year
Description Amount
Nil
16 d Any other item of income
Description Amount
SAVING BANK INTEREST 8741
16 e Capital receipt, if any
Description Amount
LIC MATURITY 101250
INCOME TAX REFUND 7194
17 Where any land or building or both is transferred during the previous year for a consideration less than value adopted or
assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please furnish:
Details of Address Line Address Line City/Town State Pincode Consideration Value adopted
property 1 2 received or or assessed or
accrued assessable
18 Particulars of depreciation allowable as per the Income-tax Act, 1961 in respect of each asset or block of assets, as the case
may be, in the:-
Descript- Rate of Opening Additions Deductions Depreciation Written
ion of deprecia-WDV (A) Purchase MOD- Change Subsidy/ Total (C) Allowable Down Value
Block of tion (In Value (1) -VAT in Rate Grant Value of (D) at the end of
Assets/ Percent- (2) of Ex- (4) Purchases the year
Class of age) change (B) (A+B-C-D)
Assets (3) (1+2+3+4)
Furnitures 10% 27560 0 0 0 0 0 0 2756 24804
& Fittings
@ 10%
Plant & 15% 1327133 1225031 0 0 0 1225031 0 290948 2261217
Machinery
@ 15%
Plant & 40% 0 0 0 0 0 0 0 0 0
Machinery
@ 40%
* For Addition and Deduction Details refer Addition and Deduction Detail Tables At the End of the Page
19 Amounts admissible under sections :
S.No Section Amount debited to Amounts admissible as per the provisions of the Income-tax Act, 1961 and
profit and loss also fulfils the conditions, if any specified under the relevant 14provisions
account of Income-tax Act, 1961 or Income-tax Rules,1962 or any other guidelines,
circular, etc., issued in this behalf.
Nil
20 a Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable
to him as profits or dividend. [Section 36(1)(ii)]
Description Amount
20 b Details of contributions received from employees for various funds as referred to in section 36(1)(va):
Nature of fund Sum Due date for The actual The actual date
received payment amount paid of payment to
from the concerned
employees authorities
Nil
21 a Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital, personal,
advertisement expenditure etc
Capital expenditure
Particulars Amount in Rs.
Personal expenditure
Particulars Amount in Rs.
Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party
Particulars Amount in Rs.
Expenditure incurred at clubs being entrance fees and subscriptions
Particulars Amount in Rs.
Expenditure incurred at clubs being cost for club services and facilities used.
Particulars Amount in Rs.
Expenditure by way of penalty or fine for violation of any law for the time being force
Particulars Amount in Rs.
Expenditure by way of any other penalty or fine not covered above
Particulars Amount in Rs.
Expenditure incurred for any purpose which is an offence or which is prohibited by law
Particulars Amount in Rs.
(b) Amounts inadmissible under section 40(a):-
(i) as payment to non-resident referred to in sub-clause (i)
(A) Details of payment on which tax is not deducted:
Date of Amount of Nature of Name of the PAN of Address Address City or Pincode
payment payment payment payee the payee,if Line 1 Line 2 Town or
avaliable District
(B) Details of payment on which tax has been deducted but has not been paid during the previous year or in the subsequent year
before the expiry of time prescribed under section200(1)
 Date of Amount of Nature of Name of PAN of Address Address City or Pincode Amount
payment payment payment the payee the Line 1 Line 2 Town or of tax
payee,if District deducted
avaliable
(ii) as payment referred to in sub-clause (ia)
(A) Details of payment on which tax is not deducted:
Date of Amount Nature of Name of the PAN of Address Line 1 Address City or Town Pincode
payment of payment payee the Line 2 or District
payment payee,if
avaliable
(B) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in
sub- section (1) of section 139.
Date of Amount Nature of Name of PAN of Address Address City or Pincode Amount Amount out
payment of payment the payer the Line 1 Line 2 Town or of tax of (VI)
payment payee,if District deducted deposited, if
avaliable any
(iii) as payment referred to in sub-clause (ib)
(A) Details of payment on which levy is not deducted:
Date of Amount Nature of Name of the PAN of Address Line 1 Address City or Town Pincode
payment of payment payee the Line 2 or District
payment payee,if
avaliable
(B) Details of payment on which levy has been deducted but has not been paid on or before the due date specified in
sub- section (1) of section 139.
Date of Amount Nature of Name of PAN of Address Address City or Pincode Amount Amount out
payment of payment the payer the Line 1 Line 2 Town or of levy of (VI)
payment payee,if District deducted deposited, if
avaliable any
(iv) fringe benefit tax under sub-clause (ic)
(v) wealth tax under sub-clause (iia)
(vi) royalty, license fee, service fee etc. under sub-clause (iib).
(vii) salary payable outside India/to a non resident without TDS etc. under sub-clause (iii).
Date of Amount of Name of the PAN of Address Line 1 Address City Pincode
payment payment payee the payee,if Line 2
avaliable
(viii) payment to PF /other fund etc. under sub-clause (iv)
(ix) tax paid by employer for perquisites under sub-clause (v)
(c) Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration inadmissible under
section 40(b)/40(ba) and computation thereof;
Particulars Section Amount debited Amount Amount Remarks
to P/L A/C Admissible Inadmissible
(d) Disallowance/deemed income under section 40A(3):
(A) On the basis of the examination of books of account and other relevant documents/evidence, whether the Yes
expenditure covered under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank
or account payee bank draft. If not, please furnish the details:
Date Of Payment Nature Of Amount in Rs Name of the payee Permanent Account
Payment Number of the payee, if
available
(B) On the basis of the examination of books of account and other relevant documents/evidence, whether the payment Yes
referred to in section 40A(3A) read with rule 6DD were made by account payee cheque drawn on a bank or account
payee bank draft If not, please furnish the details of amount deemed to be the profits and gains of business or
profession under section 40A(3A)
Date Of Payment Nature Of Amount in Rs Name of the payee Permanent Account
Payment Number of the payee, if
available
(e) Provision for payment of gratuity not allowable under section 40A(7)
(f) Any sum paid by the assessee as an employer not allowable under section 40A(9)
(g) Particulars of any liability of a contingent nature
Nature Of Liability Amount in Rs.
(h) Amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to income which
does not form part of the total income
Nature Of Liability Amount in Rs.
(i) Amount inadmissible under the proviso to section 36(1)(iii)
22 Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act,
2006
23 Particulars of any payment made to persons specified under section 40A(2)(b).
Name of Related Person PAN of Related Person Relation Nature of Payment Made(Amount)
trasaction
RAMESH CHANDRA H AAEPH2010B BROTHER INTEREST 232689
EDA
SOURABH KUMAR HE ABBPH5651A NEPHEW INTEREST 29966
DA
SUMAN DEVI HEDA AEFPH9742F NEPHEWS WIFE INTEREST 21115
S.K.HEDA (HUF) AAVHS9518Q NEPHEW'S HUF INTEREST 88666
B.K.HEDA (HUF) AAIHB0081Q MEMBER INTEREST 243634
KALPANA DEVI HEDA AEFPH9739A WIFE INTEREST 95022
SOURABH KUMAR HE ABBPH5651A NEPHEW SALARY 360000
DA
KALPANA DEVI HEDA AEFPH9739A WIFE PLOT RENT 220000
SITA HEDA AEPPH7903E SISTER IN LAW GODOWN REN 172000
T
LATA DEVI HEDA ABBPH5652D SISTER IN LAW GODOWN REN 178800
T
MUDIT HEDA GRAND SON INTEREST 4102
RADHIKA HEDA BCSPH5684L GRAND DAUGHTER INTEREST 3955
ARPARNA HEDA AEFPH9752P DAUGHTER IN LAW INTEREST 13333
ASHISH HEDA ABBPH9494B NEPHEW INTEREST 17867
ROUNAK HEDA ALAPH0228E SON SALARY 174000
24 Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33AC or 33ABA.
Section Description Amount
Nil
25 Any amount of profit chargeable to tax under section 41 and computation thereof.
Name of Person Amount of income Section Description of Transaction Computation if any
Nil
26 (i)* In respect of any sum referred to in clause (a),(c),(d),(e),(f) or (g) of section 43B the liability for which:-
26 (i)A pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year
and was :-
26 (i)(A)(a) Paid during the previous year
Section Nature of liability Amount
Nil
26 (i)(A)(b) Not paid during the previous year
Section Nature of liability Amount
Nil
26 (i)B was incurred in the previous year and was
26 (i)(B)(a) Paid on or before the due date for furnishing the return of income of the previous year under section 139(1)
Section Nature of liability Amount
Tax,Duty,Cess,Fee etc GST 275772
26 (i)(B)(b) not paid on or before the aforesaid date
Section Nature of liability Amount
Nil
(State whether sales tax, goods & service Tax, customs Yes PROFESSIONAL TAX
duty, excise duty or any other indirect tax, levy, cess,
impost, etc., is passed through the profit and loss
account.)
27 a Amount of Central Value Added Tax Credits/ Input Tax Credit(ITC) availed of or utilised during the previous No
year and its treatment in profit and loss account and treatment of outstanding Central Value Added Tax Credits/
Input Tax Credit(ITC) in accounts
CENVAT/ITC Amount Treatment in Profit and
Loss/Accounts
Opening Balance
Credit Availed
Credit Utilized
Closing/Outstanding
Balance
27 b Particulars of income or expenditure of prior period credited or debited to the profit and loss account :-
Type Particulars Amount Prior period to which
itrelates(Year in yyyy-
yyformat)
 Nil
28 Whether during the previous year the assessee has received any property, being share of a company not being a
company in which the public are substantially interested, without consideration or for inadequate consideration as
referred to in section 56(2)(viia)
Name of the PAN of the Name of the CIN of the company No. of Shares Amount of Fair Market
person from person, if company from Received consideration value of the
which shares available which shares paid shares
received received
Nil
29 Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair
market value of the shares as referred to in section 56(2)(viib). If yes, please furnish the details of the same
Name of the person from whom PAN of the person, if No. of Shares Amount of Fair Market
consideration received for issue of available consideration value of the
shares received shares
Nil
A(a) Whether any amount is to be included as income chargeable under the head Income from other sources as No
referred to in clause (ix) of sub-section (2) of section 56? (b) If yes, please furnish the following details:
Sl No. Nature of Income Amount
Nil
B(a) Whether any amount is to be included as income chargeable under the head Income from other sources as No
referred to in clause (x) of sub-section (2) of section 56?(Yes/No) (b) If yes, please furnish the following details:
Sl No. Nature of Income Amount
Nil
30 Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) No
repaid,otherwise than through an account payee cheque,(Section 69D)
Name of PAN of Address Address City or State Pincode Amount Date of Amount Amount Date of
the the Line 1 Line 2 Town or borrowed Borrowing due repaid Repayment
person person, if District including
from available interest
whom
amount
borrowed
or repaid
on hundi
Nil
A(a) Whether primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made No
during the previous year.
(b) If yes, please furnish the following details
Sl Under which Amount (in Whether the excess If yes, whether If no, the amount (in Expected date
No. clause of sub- Rs.) of money available the excess Rs.) of imputed interest of repatriation
section (1) of primary with the associated money has income on such excess of money
section 92CE adjustment enterprise is been repatriated money which has not
primary required to be within the been repatriated within
adjustment is repatriated to India prescribed time. the prescribed time
made ? as per the provisions
of sub-section (2) of
section 92CE.
Nil
B(a) Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature No
exceeding one crore rupees as referred to in sub-section (1) of section 94B.
(b) If yes, please furnish the following details
Sl No. Amount (in Rs.) Earnings before Amount (in Rs.) of Details of interest Details of interest
of expenditure by interest, tax, expenditure by way of expenditure brought expenditure carried
way of interest or depreciation and interest or of similar forward as per sub- forward as per sub-
of similar nature amortization nature as per (i) above section (4) of section section (4) of section
incurred (EBITDA) during which exceeds 30% of 94B. 94B:
the previous year EBITDA as per (ii) Assessment Amount Assessment Amount
(in Rs.) above. Year (in Rs.) Year (in Rs.)
Nil
C(a) Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96,
during the previous year.(This Clause is kept in abeyance till 31st March, 2020).
(b) If yes, please furnish the following details
 Sl No. Nature of the impermissible avoidance arrangement Amount (in Rs.) of tax benefit in the
previous year arising, in aggregate, to
all the parties to the arrangement
Nil
31 a Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during
the previous year :-
S.No Name of the Address of Permanent Amount WhetherMaximum Whether the In case the
lender or the lender or Account of loan the amount loan or deposit loan or deposit
depositor depositor Number(if or loan or outstanding in was taken was taken or
available deposit deposit the account at or accepted accepted by
with the taken was any time during by cheque cheque or bank
assessee) or squared the previous or bank draft draft, whether the
of the acceptedup year or use of same was taken
lender or during electronic or accepted by
the the clearing an account payee
depositor previous system cheque or an
year through a account payee
bank account. bank draft.
1 KALPANA KHIRKIYA 250000 No 734786 Yes-Cheque Account payee
HEDA cheque
2 SHRI B.K. H KHIRKIYA 200000 No 1853964 Yes-Cheque Account payee
EDA HUF cheque
3 SARIKA HE KHIRKIYA 900000 No 900000 Yes-Cheque Account payee
DA cheque
4 MAHADHA KHIRKIYA 30000 Yes 3000000 Yes-Cheque Account payee
N SEEDS 00 cheque
31 b Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during
the previous year:-
S.No. Name of the Address of the person from Permanent Amount Whether the In case the
person from whom specified sum is Account of specified sum specified sum was
whom specified received Number (if specified was taken or taken or accepted
sum is received available sum taken accepted by by cheque or bank
with the or cheque or bank draft, whether the
assessee) of accepted draft or use same was taken
the person of electronic or accepted by
from whom clearing system an account payee
specified through a bank cheque or an
sum is account account payee
received bank draft.
Nil
(Particulars at (a) and (b) need not be given in the case of a Government company, a banking company or a corporation established
by a Central, State or Provincial Act.)
31 b(a) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in
a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person,
during the previous year, where such receipt is otherwise than by a cheque or bank draft or use of electronic clearing
system through a bank account
S.No. Name of the Address of the Payer Permanent Nature of Amount of Date Of receipt
Payer Account transaction receipt
Number (if
available
with the
assessee) of
the Payer
Nil
31 b(b) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in
a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person,
received by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the
previous year :-
S.No. Name of the Payer Address of the Payer Permanent Account Amount of receipt
Number (if available with
the assessee) of the Payer
Nil
31 b(c) Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate to a person
in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person,
 otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous
year
S.No. Name of the Address of the Payer Permanent Nature of Amount of Date Of Payment
Payer Account transaction Payment
Number (if
available
with the
assessee) of
the Payer
Nil
31 b(d) Particulars of each payment in an amount exceeding the limit specified in section 269ST, in aggregate to a person in a
day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, made
by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year
S.No. Name of the Payee Address of the Payee Permanent Account Amount of Payment
Number (if available with
the assessee) of the Payee
Nil
(Particulars at (ba), (bb), (bc) and (bd) need not be given in the case of receipt by or payment to a Government company, a
banking Company, a post office savings bank, a cooperative bank or in the case of transactions referred to in section 269SS
or in the case of persons referred to in Notification No. S.O. 2065(E) dated 3rd July, 2017)”
31 c Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified
in section 269T made during the previous year :-
S.No. Name of the Address of the Permanent Amount Maximum Whether the In case the repayment
payee payee Account of the amount repayment was made by cheque or
Number(if repayment outstanding in was made bank draft, whether the
available the account at by cheque same was repaid by an
with the any time during or bank account payee cheque or
assessee)of the previous draft or use an account payee bank
the payee year of electronic draft.
clearing
system
through a
bank account.
1 KALPANA H KHIRKIYA 102278 734786 Yes-Cheque Account payee cheque
EDA
2 SHRI B.K. HE KHIRKIYA 219270 1853964 Yes-Cheque Account payee cheque
DA HUF
3 SHRI RAMES KHIRKIYA 209420 1768437 Yes-Cheque Account payee cheque
HCHANDRA
HEDA
4 SARIKA HED KHIRKIYA 533133 900000 Yes-Cheque Account payee cheque
A
5 SHRI S.K.HE KHIRLIYA 79800 673866 Yes-Cheque Account payee cheque
DA HUF
6 SOURABH K KHIRKIYA 15146 1666840 Yes-Cheque Account payee cheque
UMAR HEDA 91
7 SUMAN HED KHIRKIYA 10626 1170000 Yes-Cheque Account payee cheque
A 44
8 MAHADHAN KHIRKIYA 31697 3000000 Yes-Cheque Account payee cheque
SEEDS 33
31 d Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section
269T received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account
during the previous year:—
S.No Name of the lender, Address of the lender, or Permanent Account Number (if Amount of repayment
or depositor or person depositor or person from available with the assessee)of the of loan or deposit or
from whom specified whom specified advance lender, or depositor or person any specified advance
advance is received is received from whom specified advance is received otherwise than
received by a cheque or bank
draft or use of electronic
clearing system through a
bank account during the
previous year
Nil
31 e Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section
269T received by a cheque or bank draft which is not an account payee cheque or account payee bank draft during the
previous year:—
 S.No Name of the lender, Address of the lender, or Permanent Account Number (if Amount of repayment
or depositor or person depositor or person from available with the assessee)of the of loan or deposit or
from whom specified whom specified advance lender, or depositor or person any specified advance
advance is received is received from whom specified advance is received otherwise than
received by a cheque or bank
draft or use of electronic
clearing system through a
bank account during the
previous year
Nil
Note: (Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or deposit or any specified advance
taken or accepted from Government, Government company, banking company or a corporation established by a Central, State
or Provincial Act)
32 a Details of brought forward loss or depreciation allowance, in the following manner, to extent available
S.No Assessment Year Nature of loss/allowance Amount Amount Order U/ Remarks
as as S and
returned assessed Date
Nil
32 b Whether a change in shareholding of the company has taken place in the previous year due to which Not Applicable
the losses incurred prior to the previous year cannot be allowed to be carried forward in terms of
section 79.
32 c Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year. No
If yes, please furnish the
details below
32 d Whether the assessee has incurred any loss referred to in section 73A in respect of any specified business No
during the previous year
If yes, please furnish details
of the same
32 e In case of a company, please state that whether the company is deemed to be carrying on a speculation business
as referred in explanation to section 73
If yes, please furnish the details of speculation loss if any
incurred during the previous year
33 Section-wise details of deductions, if any admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA) Yes
S.No Section Amount
1 80C 139044
2 80TTA 8741
3 80D 25000
34 a Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter Yes
XVII-BB, if yes please furnish
S.No Tax Section Nature of Total Total Total Amount Total Amount Amount of
deduction payment amount of amount amount of tax amount of tax tax
and payment on which on which deducted on which deducted deducted
collection or receipt tax was tax was or tax was or or
Account of the required deducted collected deducted collected collected
Number nature to be or out of (6) or on (8) not
(TAN) specified deducted collected collected deposited
in column or at at less to the
(3) collected specified than credit of
out of (4) rate out of specified the Central
(5) rate out of Government
(7) out of (6)
and (8)
1 BPLB026 194A Interest ot 1340701 967698 967698 96767 0 0 0
92E her than I
nterest on
securities
2 BPLB026 194-I Rent 570800 220000 220000 22000 0 0 0
92E
34 b Whether the assessee is required to furnish the statement of tax deducted or tax collected. If yes ,please furnish Yes
the details:
S.No Tax deduction Type Due date for Date of Whether the statement of If not, please
and collection of furnishing furnishing, tax deducted or collected furnish list of
Account Number Form if furnished contains information about details/
(TAN) all details/transactions transactions
which are required to be which are not
reported. reported.
 1 BPLB02692E 26Q 31/05/2019 15/05/2019 Yes
34 c Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7).If yes, please furnish Not
Applicable
S.No Tax deduction and Amount of Amount Dates of payment
collection Account interest under
Number (TAN) section
201(1A)/206C(7)
is payable
Nil
35 a In the case of a trading concern, give quantitative details of prinicipal items of goods traded
S.No Item Name Unit Opening Purchas- Sales Closing stock Shortage/
stock es during excess,
during the if any
the previous
previous year
year
Nil
35 b In the case of a manufacturing concern, give quantitative details of the principal items of raw materials, finished products
and by-products :-
35 bA Raw materials :
S.No Item Name Unit OpeningPurchases Consumpti- Sales Closing *Yield *Percent- Shortage/
stock during the on during during stock of age of excess,
previous year the the finished yield if any
previous previous products
year year
Nil
35 bB Finished products :
S.No Item Name Unit Opening PurchasesQuantity Sales during the Closing stock Shortage/
stock during manufactur- previous year excess,
the ed during if any
previous the previous
year year
Nil
35 bC By products :
S.No Item Name Unit Opening PurchasesQuantity Sales during the Closing stock Shortage/
stock during manufactur- previous year excess,
the ed during if any
previous the previous
year year
Nil
36 In the case of a domestic company, details of tax on distributed profits under section 115-O in the following forms :-
S.No (a) Total amount (b) Amount of (c) Amount of (d) Total tax (e) Total tax paid thereon
of distributed reduction as reduction as paid thereon Amount Dates of
profits referred to in referred to in payment
section 115-O(1A) section 115-O(1A)
(i) (ii)
Nil
A(a) Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of No
clause (22) of section 2.If yes, please furnish the following details:-
Sl No. Amount received (in Rs.) Date of receipt
Nil
37 Whether any cost audit was carried out Not
Applicable
If yes, give the details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by the cost auditor
38 Whether any audit was conducted under the Central Excise Act, 1944 No
If yes, give the details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by the auditor
39 Whether any audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable No
services as may be reported/identified by the auditor
If yes, give the details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by the auditor
40 Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:
Sl Particulars Previous Year Preceding previous Year
No
a Total turnover 214505832 169589102
of the assessee
b Gross profit / 5021388 214505832 2.34% 3933827 169589102 2.32%
Turnover
c Net profit / 2402564 214505832 1.12% 1889238 169589102 1.11%
Turnover
d Stock-in- 15150934 214505832 7.06% 7364148 169589102 4.34%
Trade /
Turnover
e Material 0 0 0% 0 0 0%
consumed/
Finished
goods
produced
(The details required to be furnished for principal items of goods traded or manufactured or services rendered)
41 Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than Income-
tax Act, 1961 and Wealth tax Act, 1957 alongwith details of relevant proceedings
Financial year to Name of other Type (Demand Date of demand Amount Remarks
which demand/ Tax law raised/Refund raised/refund
refund relates to received) received
Nil
42 Whether the assessee is required to furnish statement in Form No.61 or Form No. 61A or Form No. 61B? If No
yes, please furnish
Sl Income-tax Type of Form Due date for Date of Whether the Form If not, please furnish
No.Department furnishing furnishing, if contains list of the details/
Reporting Entity furnished information about transactions which
Identification all details/ are not reported.
Number transactions which
are required to be
reported.
Nil
43 (a)Whether the assessee or its parent entity or alternate reporting entity is liable to furnish the report as referred No
to in sub-section (2) of section 286
Sl Whether report has Name of parent entity Name of alternate Date of furnishing
No. been furnished by reporting entity (if of report
the assessee or its applicable)
parent entity or an
alternate reporting
entity
Nil
A(c) If Not due , please enter expected date of furnishing the report
44 Break-up of total expenditure of entities registered or not registered under the GST:(This Clause is kept in abeyance
till 31st March, 2020)
Sl Total amount Expenditure in respect of entities registered under GST Expenditure
No.of Expenditure Relating to goods Relating to Relating to other Total payment to relating to entities
incurred during or services entities falling registered entities registered entities not registered under
the year exempt from under GST
GST composition
scheme
Nil
x
x
x
Place Indore Name ASHOK SURJAN
Date 16/10/2019 Membership Number 074253
FRN (Firm Registration Number) 0027270C
Address 102 Shree Vardhan Complex, 4, RNT MA
RG, Indore, MADHYA PRADESH, 45200
1,
x
x
 x
Form Filing Details
Revision/Original Original
x
x
x
Addition Details(From Point No. 18)
Description of Sl.No. Date of Date put to Amount Adjustment on account of Total Amount
Block of Assets Purchase use MODVAT Exchange Subsidy
Rate Grant
Change
Furnitures &
Fittings @ 10%
Total of Furnitures & Fittings @ 10% 0
Plant & 1 31/12/2018 31/12/2018 1225031 0 0 0 1225031
Machinery @ 15%
Total of Plant & Machinery @ 15% 1225031
Plant &
Machinery @ 40%
Total of Plant & Machinery @ 40% 0
x
x
x
x
x
x
Deduction Details(From Point No. 18)
Description of Block of Assets Sl.No. Date of Sale etc. Amount
Furnitures & Fittings @ 10%
Total of Furnitures & Fittings @ 10% 0
Plant & Machinery @ 15%
Total of Plant & Machinery @ 15% 0
Plant & Machinery @ 40%
Total of Plant & Machinery @ 40% 0
x
x
x
x
This form has been digitally signed by BHARAT KUMAR HEDA having PAN AAOPH7629G from IP Address
103.103.214.63 on 2019-10-25 .
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Ltd.,C=IN