R. J. JAJU.

CHARTERED ACCOUNTANT, BEED

TAX AUDIT PROGRAM

NAME OF THE ASSESSEE : P. A. NO. : ADDRESS :

AUDIT FOR THE F. Y. PURCHASES RS. AUDIT U/SEC. DATE OF START OF AUDIT SALES RS.

A. Y.

COMPLETION DATE

AREA OF VERIFICATION 1) VERIFICATION OF OPENING

BALANCES. 2) PURCHASE & PURCHAE RETURN ) SALES & SALES RETURN

DONE BY

DATE

CRIETERIA

PAGE NO.

!) CREDIT NOTE ") EXPENSES / VOUCHER FILE.

#) CASH BOO$. %) D.D. PAYMENT AND CORRESPONENCE BOO$. &) OTHER RELEVENT RECORD

') ALL BAN$ A/C

R. J. JAJU. CHARTERED ACCOUNTANT, BEED

1() JOURNAL ENTERIES 11) LEDGER SCRUTINY 12) LEDGER POSTING. )CASH BOO$ TO LEADGER). 1 ) TOTALING / CASTING. CASH BOO$ PURCHASE REGISTER ADAT REGISTER. LEDGER. 1!) BAN$ RECONCIALATION STATEMENT 1") TRAIL BALANCE TRACING FROM LEADGER. 1#) ADDITION * DELETION OF FIXED ASSETS 1%) COMPARE RATE +ISE VAT TAXES +ITH PURCHASE & SALES 1&) ANY OTHER VAT AUDIT POINTS 1') COMPARE +ITH LAST YEAR 1. TRADING ACCUNT 2. PROFIT & LOSS A/C . BALANCE SHEET !. G. P. RATIO ". N. P. RATIO

NAME OF THE ASSESSEE :

R. J. JAJU. CHARTERED ACCOUNTANT, BEED AUDIT FOR THE F. Y.

FOR TAX AUDIT , ADDITIONAL

AREA 1. CHEA$ T.D.S. PROVISIONS APPLICABILITY. COMISSION / BRO$AGE, RENT, TRANSPORTATION CASH PAYMENT ABOVE 2(((( ANY OTHER LOAN TRANCATION. DEPRECIATION CALCULATION. LAST YEAR AUDIT ADJUSTMENT. TRANSACTIONS +ITH RELATIVES. PAYMENT TO RELATIVES. CAPITAL EXPS ACCOUNTED AS REVENUE EXPS REVENUE EXPS ACCOUNTED AS CAPITAL EXPS PERSONAL EXPS ACCOUNTED AS BUSINESS EXPS PRIOR YEAR EXPS / INCOME DONE BY REMAR$ PAGE NO.

2. . ! ". #. %. &. '. 1( 11

CASH BASIS EXPS

12

VERIFY : 1. L. I. P. RECEIPTS 2. INCOME TAX CHALLAN . PROFESSIONAL TAX CHALLAN !. VAT / SALES TAX CHALLAN ". TDS CHALLANS

R. J. JAJU. CHARTERED ACCOUNTANT, BEED #. STOC$ VALUATION METHOD 1 . PROVISION FOR 1. AUDIT FESS 2. BAN$ INTEREST . TELEPHONE BILL !. SALES VAT TAX. ". CONSULTANCY FESS 1!. 1" 1# 1% 1& 1' 2( 21 PENALTY DEBITED TO P & L A/C -UANTIT+ISE PROFITABILITY PRECAUTIONERY POINTS FOR ASSESSEE CHEC$ ENTIRES T+ICELY ENTERED NEGATIVE CASH
CHEC$ ENTRIES IN MEMORANDUM IN TALLY

CH$ GROUP OF CREDITORS TO FIND LOAN ) DR & CR SIDES )

CH$ 2#AS FOR TDS ON NSDL +EBSITE