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MALAD CPE STUDY CIRCLE
OF WIRC OF ICAI
ISSUES UNDER TAX AUDIT U/S 44AB
OF THE INCOME TAX ACT
BY CA A.M SHETTY
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HIGHLIGHTS OF DISCUSSION
– AN OVERVIEW OF SEC 44AB
– ETHICAL ISSUES
– AUDIT REPORT IN FORM NO 3CA & 3CB
–
ISSUES ARISING FROM CERTIFICATION OFPARTICULARS IN FORM NO 3CD.
– ELECTRONIC UPLOADING OF AUDIT REPORT.
– JUDICIAL PRONOUNCEMENTS
– GENERAL ISSUES
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REVENUE RECEIPTS
MACRO FIGURES OF UNION BUDGET2012
18014141920
24!"3918!308
19!4
RS IN CRORES
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TAX REVENUE - PERCENTAGE CHANGE
PARTICULAR 2012#2013$RUPEES
INCRORES%
BUDGETESTIMATES
2012#2013
$RUPEESIN
CRORES%
REVISEDESTIMATE
S
2013#2014
$RUPEESIN
CRORES %
CHANGE
GROSS TA' REVENUE 10!!"12 103803! 1238!0 19
CORPORATION TA' 3!322! 388!4 41920 1!
TA'ES ON INCOME 19!8" 20"09 24!"39 20
WEALTH TA' 1244 8"" 90 10
CUSTOMS 18""94 1"483 18!308 14
UNION E'CISE DUTIES 1943"0 1!199" 19!4 1
SERVICE TA' 124000 132"9! 180141 3"
TA'ES ON UNIONTERRITORIES
2310 2"" 2!8 4
LESS#NCCD TRANSFERRED TO
NCCF(NDRF
4"20 43! 4800 10
LESS#STATE SHARE 301921 2914! 34"992 19
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TAX REVENUE- % CONTRIBUTION
PARTICULAR 2012#2013
$RS INCRORES%
BUDGETESTIMATE
2012#2013
$RS INCRORES%
REVISEDESTIMATE
2013#2014
$RS INCRORES %BUDGET
ESTIMATE
CONTRIBUTION
GROSS TA' REVENUE 10!!"12 103803! 1238!0
CORPORATION TA' 3!322! 388!4 41920 34
TA'ES ON INCOME 19!8" 20"09 24!"39 20
WEALTH TA' 1244 8"" 90
CUSTOMS 18""94 1"483 18!308 1
UNION E'CISE DUTIES 1943"0 1!199" 19!4 1"
SERVICE TA' 124000 132"9! 180141 1
TA'ES ON UNIONTERRITORIES
2310 2"" 2!8
LESS#NCCDTRANSFERRED TO
NCCF(NDRF
4"20 43! 4800
LESS#STATE SHARE 301921 2914! 34"992
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WHO SHOULD GET THEIR BOO*S OF
ACCOUNTS AUDITED U(S 44AB+S,-/ (G//
T G//
R567/5:
U7A.; 2010#11
A.; 2011#12&
A.; 2012#13
A.; 2013#14
B/6// R/ 40 L,5/ R/ "0 L,5/ R/ 1 C
P? ,//// 5-,6@/7/ ? S5 44AD 6/ ,77-65,-.•A:6 (/ 44AB 6/ 5//,= >? ,//// 5-,6@/
7/ 6/ -> ?, /756: U(/ 44AE 44BB 44BBB.
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INTRODUCTION
• A:6 6 5,/ < 57, 66/ – E6 ,:6 5:5:
– T ,: F,6 6> < F6,56,- S,@
• T, A:6 6 5,/ < C@7,6/ – O-= 7,65-,/ 6 F@ 3CD 56:
– R-6,5 7-,5: 7 < S,= A:6
– SA "00 # U/6 ? > < ,? ,:6
–
S@ ,::66,- 65,6 @,= 5//,= – C#-,6 < 7,65-,/ 6 6 F@ 3CD >6?
:6/5-// 6 F6,56,- S,@ $.. AS18$R-,: P,= D6/5-/% CARO 7 5.%
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ICAI CODE OF ETHICS
• COMMUNICATION WITH PREVIOUSAUDITOR – COMMUNICATION WITH PREVIOUS AUDITOR B;
REGISTERED A.D OR IN PERSON.
– NO NEED TO COMMUNICATE WITH STATUTOR;
AUDITOR.
• INDEBTED FOR MORE THAN RS 10000 – $ NOTIFICATION NO 1#CA$!% "3(2002 DT
2.08.2002 %
• PROFESSIONAL REASONS FOR NOTACCEPTING THE APPOINTMENT – NON#PA;MENT OF UNDISPUTED AUDIT FEES
– $6 5,/ < /65 6 ? , 7?666 <
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ICAI CODE OF ETHICS(contd..)
• $,% I ? 5,/ < , CA 6 7,565 ,776,= @ < CA 4 , ,:6,//6@/ 6 , ,56,- =, >?? 6/75 < 57, #57,
,/////.
• $% I ? 5,/ < @ < CA)/ 6 7,565 4, ,:6 ,//6@/ 7 7, 6 ?
@ 6 , ,56,- =, >?? 6 /75< 57, #57, ,/////.
•
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FORM OF TA' AUDIT PARTICULARS TO BE FURNISHED B; MEMBERS(FIRM
• R5: < T, A:6 A//6@/
• 1. Name o t!e "em#e$ accet&n' t!e a&'nment
• . "em#e$!& No.
• *. +&nanc&a, ea$ o ad&t accetance
•
/. Name and Re'&t$at&on No. o t!e 0$m 0$m o2!&c! t!e mem#e$ & a $o$&eto$ o$ a$tne$.
S.N
N,@ <?A:6
A.; <?A:6
D,O<A776@
D, <A557,5
N,@ <? F6@ >?/
?,-<?M@?,/,557:?
,//6@
D, <C@@65,6
>6? ?P6/A:6$ 6<,77-65,-%
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SEC 2!1B# FAILURE TO GET ACCOUNTSAUDITED
• W.E.F A.; 2011#12 THE PENALT; SHALL BETHE LOWER OF THE FOLLOWING AMOUNTS
• ,. 0. $ HALF PERCENT % OR
• . RS 10000(#
• UPTO A.; 2010#11 THE PENALT; WAS
– 0. OR
– RS 1 LAC WHICHEVER IS LOWER
ITO 5, :
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R,/,- 5,/
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DEFINITION OF BUSINESS &PROFESSION
• BUSINESS AS DEFINED U(S 2$13% OF THEACT BUSINESS INCLUDES AN; TRADECOMMERCE OR MANUFACTURE OR AN;ADVENTURE OR CONCERN IN THE NATURE OF
TRADE COMMERCE OR MANUFACTURE.
• SECTION 2$3"% OF THE ACT DEFINESPROFESSION TO INCLUDE VOCATION.PROFESSION IS A WORD OF WIDE IMPORT &INCLUDES VOCATION WHICH IS ONL; A WA;OF LIVING CIT V. RAM *RIPALTRIPATHI$1980%12ITR 408$ALL%
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T? 6 ,5666/ ?, ?-: /6//
• $6% A:6/6 ,
• $66% C-,6 ,:6 ,: /?6776 ,/ # CIT v. Jeevanlal Lallubhai & Co. [1994] 206 ITR 548 (Bo!.
• $666% C6/
• $6% I/,5 ,
• $% N/6 ?@
•
$6% S5 ,: /?, 6 ,: :,-6 6 /?,/ ,:/566/ # CIT v. Lallubhai "a#a$%a & 'on [199] 204ITR 9 (Bo!.
• $66% T,- ,
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WHO IS A SPECIFIED PROFESSIONAL+S5 44AA
EVER; PERSON CARR;ING ON
$6% A55,5=
$66% A5?65,-
$666% A?6: R7/,6
$6% C@7,= S5,=
$% E66
$6% F6-@ A6//
$66% I6 D5,6
$666% L,-
$6% M:65,-
$% T5?65,- C/-,5=
$6% I
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CLAUSE 9 BOO*S OF ACCOUNTS PRESCRIBED
U(S 44AA FOR PROFESSIONALS
W?, / < ,55/ , K6: @,6,6: = 7// 5: (/ 44 AA$1%A/ 7 R- "F$2% ? 6 / < ,55/,: :5@/ , K6: @,6,6:1% 5,/? 2% J,- 6< ? ,55/ , @,6,6: ,/ 7
@5,6- /=/@ < ,5563% -:4% 5, 576/ < 6--/% 66,- 6--/
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DEFINITION OF BOO*S OR BOO*S OF ACCOUNTSU(S 2$12A%
• I5-:/ -:/
• D,= /
• C,/? /
• A55 /
•
A: ? /• W?? 6 >6
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IS THE DATA *EPT IN ELECTRONICFORMAT CONSIDERED AS BOO*S OF
ACCOUNTS+
• S56 4 < ? I 76:/ ?,666 6 ? =7>6 76: 6?/,:6 ,=?6 5,6: 6 /5?-,> /5? K6@ /?,-- :@: ?, /,6/: 6< /5? 6
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TURNOVER SALES & GROSS RECEIPTS
• S,-/ ,: // 567/ /?-: 5/: 6 ,55:,5 >6? ? @?: <
,556 -,-= @7-=:.• C,/? @5,6- /=/@
• T,: :6/5 5, ::5:
•
VAT E56/ :6/ 5--5: /?-: ,6 ,55 6< ?= , 5:6: /7,,-=
• I 5,/ < /75-,6 ,/,56 ? 7 &-// 5/6:: ,/ .
• P5:/ < =@, 6/,5 7-65=
• I 5,/ < 7
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ITEMS TO BE INCLUDED IN GROSSRECEIPTS
• A:,5 56:
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ITEMS TO BE INCLUDED IN GROSS RECEIPTSCONTD..
• A:,5 56:
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ITEMS TO BE INCLUDED IN GROSS RECEIPTSCONTD..
• P/ /,- < 6@7 -65/
• R5= < 5?,/ ? ? ,: ,5= / /7,5 6@#/-/ 6 - & ? /--/ 5-6/
• R6@/@ < 7// 65: $#7,56 ,:6 5% 6< ? /,@ 6/ 5:6: , /7,, ,55& 7//65: , :6: ?, ,55 ? -=
? /7-/ /?-: ,::: ? ? ? /,@ 6/ ,////,- ,/
/6// 65@
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ITEMS NOT TO BE INCLUDED IN GROSSRECEIPTS
• A:,5
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ITEMS NOT TO BE INCLUDED IN GROSSRECEIPTS
• R6@/@ < ,:6/6 5?,/ 56: ,=/ 5
$65: ?,-< < 5-6/% 56: = , ,-,
• R,- 65@ >?65? 6/ ,////,- ,/ /6//65@
• S,-/ 75:/ < : ,/// 6/@/
• S?, < 7 < , 7, < ,- 65@ < , @(LLP 5-::
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WHETHER SALES TA' & E'CISE DUT; TOBE INCLUDED IN SALES TURNOVER
•S56 14A < ? I5@ T, A519"1 /,/ ?, 75?,/ /,- ,:6= /?,-- ,-: = ,6 6 ,55 ? ,@ < ,= ,:= 5//
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TURNOVER CASE LAW
• SHARES PURCHASED FROM IPO & SOLD WITHIN
30 DA;S# BUSINESS INCOME# SHR;AS M JHAVERIV(/ ITO 2013 $32% TA'MANN.COM $3"2% MUMBAITRIBUNAL
•
CIT V(/ HEROS PUBLICIT; SERVICES $2001% 248ITR 2"(118 TA'MAN "38 $BOM% IT HAS BEENDECIDED THAT WHERE THE ASSESSEE EARNEDMEREL; THE COMMISSION AS AGENT OF ITSPRINCIPAL THE ENTIRE AMOUNT OF THE
TRANSACTIONS COULD NOT BE TREATED ASHAVING ACRUED TO THE ASSESSEE FOR APPL;INGSECTION 44AB.
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AMOUNTS NOT CREDITED TO P & L A(C
• CLAUSE 13$:% # AN; OTHER ITEM OF INCOME
• F E5?, 5,6 I5@
• S?, < 7 6? ,= < 566 6/ ,-5,76,- -,=. F .. C,76,- I/@ S/6:=S5?@.
• $% G@ , 6 -,6 , /7565 : ,//
>? /5? , 6/ /?> ,/ , ::56
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CLAUSE 14 $, : , ? ,7/56: 6 I5@ T, A5.
• A: 6< ,// /: -// ?, 180 :,=/ ?:756,6 0
• U(/ 32$1%$66,% N> @,5?6= 7-,
$5-:6 /?67/ ,: ,65,
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CLAUSE 1"
MONTH AMOUNT$RS%
DUE DATE PAID ONDATE
4ANUAR5 167666 18.6.61* 18.6.61*
+EBRUAR5 167666 18.6*.61* 6.6*.61*
"ARCH 167666 18.6*.61* 8.6/.61*
C-,/ 1"$,% A= /@ 7,6: , @7-= ,// 5@@6//6 ? /5? /@ >,/ ?>6/ 7,=,- ?6@,/ 7/ :66::. S56 3"$1%$66%.
C-,/ 1"$% A= /@ 56: ,:/ 566/ ,= P.F ,= ?
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CASE LAW ON SECTION 2$24%$%
• DCIT VS. M(S TIRUPATI JUTE INDUSTRIES LTDC.C#''II *OL*ATA I.T.A NO. 1189(*OL(2011 A.;2008#09
• ITAT ?,/ 7?-: ? :56/6 < CIT$A77,-/% 6:-6 ? ,::66 @,: = ITO ,:6@7-=/ 566 < PF & ESIC 7,6: ,
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CLAUSE 1!$% # P,-=
• T :6/66/?: 6-- ?, /,:.• I< ? 6@7/ 6/ 7-= 5@7/,= 6
,# 7:
C- 1!$
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C-,/ 1!$6-- ,-->: ,/ ::56 6 //K=,.
C?,/ 6 F6,5 A5 2012# D:5
-/ ROI
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TRANSPORTS V. ADDL. CIT$2012%20
TA'MANN.COM 244$VISHA*HA.#TRIB.%$SB%
•
IT WAS HELD THAT SECTION 40$,%$6,% WOULD APPL;ONL; TO AMOUNTS O(S AS OF 31ST MARCH OFEVER; ;EAR ON WHICH TDS WAS NOT DEDUCTED &NOT TO AMOUNTS PAID DURING THE PREVIOUS ;EAR WITHOUT DEDUCTION OF TDS.
• THE GUJRAT HIGH COURT HAS REJECTED THEINTERPRETATION OF SEC 40$,%$6,% B; ITAT$SB% INMERIL;N SHIPPING $SUPRA%. IN CIT V.SI*ANDAR*HAN N TUNVAR $2013%33TA'MANN.COM 133$GUJ% IT WAS HELD THAT SEC40$,%$6,% WOULD COVER NOT ONL; TO THEAMOUNTS WHICH ARE PA;ABLE AS ON 31ST MARCHOF PARTICULAR ;EAR BUT ALSO WHICH AREPA;ABLE AT AN; TIME DURING THE ;EAR.
•
THE CALCUTTA HC ALSO REJECTED THEINTERPRETATION OF ITAT SB SEE CIT V. MD. A*IR
C-,/ 1!$%# I/ /,-,=
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C-,/ 1!$%# I/ /,-,=/ 5@@6//6
@,6 I,:@6//6-
U(/ 40$%(40$,%
• S,-,= / 5@@6//6 @,6 6 , ,:@6//6- -// ? 6
5:66/ , /,6/:• $,% R@,6 6/ 7,6: >6
7,$/%.
• $% R@,6 6 6/ ,?6/: = ?:: ,: 6/ 6 ,55:,5 >6? ? ::.
• $5% R@,6 6/ :/ 7,6 , 76: 76 ? :, < ::.
• $:% I/ @ ?, 12 7.,.
A : C : U(
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A//// >,:/ 7. C: U(/40A$3% & A@/ 6,:@6//6- U(/
40A$3% ,: >6? R- "DD• O-= R 7,=@/ 5:.
• A/ 7 ICAI 6:-6 6 5,/ 77 6:5
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C-,/ 1!$-%# E7// 6,:@6//6- 6 @/ </5 14A# 65: 6 -,6 @7 65@
•
S56 14A >,/ 6/: 6 C?,7 IV C@7,6 < ,- 65@ = ? F6,5 A52001 >6? /756 5
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C-,/ 1!$-% C:..
• Obtain management representation as to income
going to be claimed as exempt for the year.
• Obtain details of such expenses-like interest on
funds borrowed, personal cost, rent, travelling &
other relevant administrative cost
• If computation bases on particular interpretation,give basis of interpretation
• If there are no direct expenses then disallowance has
to be worked out as per Rule !
• In cases of companies having undertaking of thenature of "#$% "#% "#', then appropriate note be
given disclosing both income and expenditure as per
$udit Report issued u%sec "#$%"#
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C@@6//6 < I5@ T, /. W6/@ T6- I:/6/ L:.$2009% 319 ITR 204 $P&H%
• E 6< ::56 U(/ 3"$1%$666% 6/ :6,6-= ,,6-,-6 /75 < >: ?? ? ,//// ?,/@,: ? 6/@ 6 75?,/ < /?,/ <>: @= 6 ? 75?,/< /?,/ ? ? 6/ K/6 < ,=
:6/,-->,5 6 /75 < 6/ >: 6< ? >: ? 6/@ ?,/ @,: 6
? 5/ < /6// < ? ,//// ,: ?
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F@ 3CD# C-,/ 18 P,=@/ 7// /756:(/5 40A$2%$%
•
Obtain list of such specified persons from the$ssessee & details of expenditure incurred
• Review the relevant accounts to identify any
payments made to specified persons
•
In case of companies consider disclosure in theregister maintained u%sec (#" & as per $s-"
• )ive full particulars of transactions
• *ord used is +payment rational interpretation is
payment in respect of expenditure• !isclosure suggested where such information not
made available
MVAT O(S AMOUNT $ RS %
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CLAUSE 21$6%AE'AMPLE 43B
MVAT O(S AMOUNT $ RS %
OS AS ON 61.6/.61 667666
PAI9 ON *6.6:.61 1867666
BA;ANCE 867666
PAI9 ON *1.6*.61* 87666
BA;ANCE 87666
PRE#E'ISTED ON THE 1ST DA; OF THE PREVIOUS ;EARBUT WAS NOT ALLOWED IN THE ASSESSEMENT OF AN;
PRECEDING ;EAR AND WAS
A PAID DURING THE PREVIOUS ;EARNATURE OF LIABILT; AMOUNT $RS%
"VAT 87666
B NOT PAID DURING THE PREVIOUS ;EAR
NATURE OF LIABILT; AMOUNT $RS%
"VAT OS 87666
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EXA"P;EMVAT O(S AMOUNT $RS%
"VAT ;IABI;IT5 +OR +.561-1*
667666
PAI9 ON *6.1.61 867666PAI9 ON *6.6:.61* 1667666
BA;ANCE 867666
*$ I/'0RR1! I/ 231 4R15IO0 61$R $/! *$7
$. 4$I! O/ OR 18OR1 231 !01 !$21 8OR 80R/I3I/) 231
R120R/ O8 I/'O91 O8 231 4R5IO0 61$R 0% "(:;"<
NATURE OF LIABILT; AMOUNT RS%
"VAT 1667666
NATURE OF LIABILT; AMOUNT $RS%
"VAT 867666
B. NOT PAID ON OR BEFORE THE AFORESAIDDATE
CLAUSE21$6%BE'AMPLE
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CLAUSE 22$%# PRIOR PERIOD ITEMS• T? 6/ , :65 > 7:6
< ,= ,-6 =, :6: ? 7 &-// ,(5 & 7:6 -,6 ,=,-6 =, >?65? ?,/ 5=/,--6: :6? -, =,.
• M,6,- ,:Q/@/ 5//6,: =
565@/,5/ >?65? ?? -,: 76/ 76:/ :@6: 6 ?5 76: >6-- 5/6:: ,/76 76: 6@.
•I A/# ,/ ,-/ 6 A/$IT%#II 6: = ?G U(/ 14 6 ?,/ 7-,6: ?,@,6,- 5?,/ $7//% 5:6/$65@% >?65? ,6/ 6 ? 5=, ,/ , /- < @6//6/ 6 ? ,55/< ? ,-6 =,/ >6-- 5/6:: ,/
CLAUSE 24$,%# SEC 2"9SS# ACCEPTANCE
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CLAUSE 24$,% SEC 2"9SS ACCEPTANCEOF LOANS OR DEPOSITS OTHERWISE THANB; AN A(C PA;EE CHEUE ( BAN* DRAFT•
NO PERSON SHALL ACCEPT LOANS OR DEPOSITSOTHERWISE THAN B; AN ACCOUNT PA;EE CHEUE (BAN* DRAFT IF
• THE AMOUNT OF SUCH LOAN OR DEPOSIT OR HEAGGREGATE OF AMOUNT OF SUCH LOAN AND DEPOSIT
OR• ON THE DATE OF ACCEPTING SUCH LOAN OR DEPOSIT
AN; LOAN OR DEPOSIT ACCEPTED EARLIER B; SUCHPERSON FROM THE DEPOSITOR IS REMAINING UNPAIDTHE AMOUNT OR THE AGGREGATE AMOUNT REMAININGUNPAID OR
• THE AMOUNT OR THE AGGREGATE AMOUNT REFERREDTO IN CLAUSE $,% TOGETHER WITH THE AMOUNT ORTHE AGGREGATE AMOUNT REFERRED TO IN CLAUSE $%
•
IS RS 20000 OR MORE.
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E'CEPTIONS TO SECTION 2"9SS
•
THE FOLLOWING PERSONS ARE E'EMPTEDFROM THE PURVIEW OF SECTION 2"9SS
• $A% GOVERNMENT $B% AN; BAN*ING COMPAN; POST OFFICE
SAVINGS BAN* OR CO#OPERATIVE BAN* $C% AN; CORPORATION ESTABLISHED B; ACENTRAL STATE OR PROVINCIAL ACT $D% AN; GOVERNMENT COMPAN; AS DEFINED INSECTION "1! OF THE COMPANIES ACT 19"
$E% OTHER NOTIFIED INSITITUTIONS$F% WHERE THE DEPOSITOR AND THE ACCEPTORARE BOTH HAVING AGRICULTURAL INCOME ANDNEITHER OF THEM HAVE AN; TA'ABLE INCOME.
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C-,/ 24$,%# P,65-,/ -, :7/6# S5 2"9SS
"aeo/ *helen%e$ o$ %eoi* o$
)%%$eo/ *helen%e$o$ eoi* o$
)" o/ *helen%e$ o$ eoi* o$
)oun* o/ loano$ %eoi* *aeno$ )--e*e%
:he*he$ *heloan;%e oi*+a7ua$e% u%u$in#*he $eviou
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C-,/ 24$%# P,65-,/ <7,=@ -, :7/6# 2"9T
N,@< ?P,=
A:://< ?P,=
PAN< ?P,=
A@< -,:7/6,A557:
A@ ,/@,:?>6/?, =,,557,=, 5?K,55
C-,/ 2$,% D,6-/ < ? ,:
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$ % -// :756,6 ,-->,5 6 ?
6 @, ?
,,6-,-
S- N. A////@ ;,
N,,5$67/%
A@,/
:$67/%
A@ ,/,////
:$6?? , 5?, 6
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CLAUSE NO.2$%# >?? , 5?, 6/?,?-:6 < ? 5@7,= ?,/ ,
7-,5 6 ? 76/ =, : >?65? ?
-/// 65: 76 ? 76/ =,5, ,-->: 5,6: ,: 6@/ < /56 !9
•
C,= ,: < -// (/ !9• -// 65: 6 ,-6 =,
• 1 < ? 6 7>
• N ,77-65,- 6< ? 5?, 6/: :,? 6
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::56/ 6< ,= ,:@6//6- :C?,7 VIA.
• A. D:56 6 /75 <5,6 7,=@/.
• B. D:56 6 /75 <
5,6 65@/.
• C. O? D:56/.
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• C-,/ 2!$,% ,: $%
• $,% W?? ? ,//// ?,/ 5@7-6: >6?
? 76/6/ < C?,7 'VII#B ,:6::56 < , , /5 ,: ,:6? 7,=@ ?< ? 5:6 < ?C,- G@ ;/(N
•
$% I< ? 76/6/ < C?,7 'VII#B ?, 5@7-6: >6? 7-,/ 6 ?6 :,6-/X ,@-=#
$6% T, ::56- ,: ::5: , ,-- YY
$66% S?
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C-,/ 32 A556 ,6/>6? 5,-5-,6/ ,/ /#
• $,% G// 7 (T
• $% N 7(T
• $5% S5#6#,: (T
• $:% M,6,- 5/@: (F66/?::/ 7:5:.
-
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ANNE'URE I PART A
• 1. N,@ < ? ,//// YYYYYYYY
• 2. A::// YYYYYY.......
• 3. PAN YYYYYYYY• 4. S,/ YYYYYYYY
• . P6/ =, :: 31/
M,5?YYY.• ". A////@ =, YYYYYYY.Y
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ANNE'URE I PART B
S-.N
P,,@/ C. ;
P. ;
1 P,6:#7 /?, 5,76,-(5,76,- <7,(776
2 S?, A77-65,6 M=( CA55 < P, P76 6< A=
3 R// ,: S7-/( P ,: L//A55
4 S5: -,/
U/5: -,/
" C -6,6-66/ ,: 76/6/
S- P,,@/ C P
-
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S- P,,@/ C. ;
P. ;
! T,- < B,-,5 S?
8 G// ( // 567/9 G// 7
10 C@@6//6 56:
11 C@@6//6 7,6:
12 I/ 56:13 D756,6 ,/ 7 / < A55
14 N P $ -//%
-
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COMPLETION OFASSIGNMENT
• S6,/
• F@ 3CA ( 3CB /6: =C?,: A55,
•
M6 < F6@ R6/,6 N@$FRN%
• M6 < @@/?67 @
• F@ 3CD ,-/ /6: =
,////+• P
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CA A.M SHETT;
222.caam!ett.com
THAN* ;OU
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