Accounting of Taxes MAT

8/17/2019 Accounting of Taxes MAT

1/56

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


2/56

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


3/56

REVENUE RECEIPTS

MACRO FIGURES OF UNION BUDGET2012

18014141920

24!"3918!308

19!4

RS IN CRORES


4/56

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


5/56

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


6/56

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.


7/56

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.%


8/56

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 <


9/56

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, ,/////.

•


10/56

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,-%


11/56

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, :


12/56

R,/,- 5,/


13/56

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%


14/56

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,- ,


15/56

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


16/56

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--/


17/56

DEFINITION OF BOO*S OR BOO*S OF ACCOUNTSU(S 2$12A%

• I5-:/ -:/

• D,= /

• C,/? /

• A55 /

•

A: ? /• W?? 6 >6


18/56

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


19/56

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


20/56

ITEMS TO BE INCLUDED IN GROSSRECEIPTS

• A:,5 56:


21/56

ITEMS TO BE INCLUDED IN GROSS RECEIPTSCONTD..

• A:,5 56:


22/56

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@


23/56

ITEMS NOT TO BE INCLUDED IN GROSSRECEIPTS

• A:,5


24/56

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-::


25/56

WHETHER SALES TA' & E'CISE DUT; TOBE INCLUDED IN SALES TURNOVER

•S56 14A < ? I5@ T, A519"1 /,/ ?, 75?,/ /,- ,:6= /?,-- ,-: = ,6 6 ,55 ? ,@ < ,= ,:= 5//


26/56

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.


27/56

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


28/56

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,


29/56

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 ,= ?


30/56

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: ,


31/56

CLAUSE 1!$% # P,-=

• T :6/66/?: 6-- ?, /,:.• I< ? 6@7/ 6/ 7-= 5@7/,= 6

,# 7:

C- 1!$


32/56

C-,/ 1!$6-- ,-->: ,/ ::56 6 //K=,.

C?,/ 6 F6,5 A5 2012# D:5

-/ ROI


33/56

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/ /,-,=


34/56

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(


35/56

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


36/56

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


37/56

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

$udit Report issued u%sec "#$%"#


38/56

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// < ? ,//// ,: ?


39/56

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 %


40/56

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


41/56

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


42/56

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


43/56

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.


44/56

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.


45/56

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


46/56

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-/ < ? ,:


47/56

$ % -// :756,6 ,-->,5 6 ?

6 @, ?

,,6-,-

S- N. A////@ ;,

N,,5$67/%

A@,/

:$67/%

A@ ,/,////

:$6?? , 5?, 6


48/56

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


49/56

::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/.


50/56

• 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?


51/56

C-,/ 32 A556 ,6/>6? 5,-5-,6/ ,/ /#

• $,% G// 7 (T

• $% N 7(T

• $5% S5#6#,: (T

• $:% M,6,- 5/@: (F66/?::/ 7:5:.


52/56

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


53/56

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


54/56

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 $ -//%


55/56

COMPLETION OFASSIGNMENT

• S6,/

• F@ 3CA ( 3CB /6: =C?,: A55,

•

M6 < F6@ R6/,6 N@$FRN%

• M6 < @@/?67 @

• F@ 3CD ,-/ /6: =

,////+• P


56/56

CA A.M SHETT;

222.caam!ett.com

THAN* ;OU

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Accounting of Taxes MAT

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