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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-rue (1) of rule 6G

*I/We have examined the balance sheet as at 31st March 2013 and the *profit and loss account for the
year ended on that date, attached herewith, of M/S. RAJENDRA TRADERS:TULARAM CHOWK,
JABALPUR (M.P) PAN NO. AEJPJ7803F
These financial statements are the responsibility of the concern. Our responsibility is to express an
opinion on these financial statements based on our audit.
2.

*I/We certify that the balance sheet and the *profit and loss are in agreement with the books of
account maintained at the head office at Tularam Chowk ,Jabalpur and branch at Wright
Town ,Jabalpur (M.P.).

3.(a)

*I/We report the following comments :


1/
Except as discussed in the following paragraph, we conducted our audit in accordance
with auditing standards generally in India. Those Standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement(s). An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used significant estimates made by
management as evaluating the overall financial statement presentation. We believe that
our audit provides a reasonable basis for our opinion.
2/

For verification of payments & receipts by crossed and account payee cheques and bank
drafts we have relied on the entries and particulars contained in the books of account.

3/

Balances of debtors, creditors, deposits, loans and advances are subject to confirmation
and reconciliation.

4/

Accounting Policies & Notes:


(a)
Books of account are maintained as per double entry system of accounting.
(b)

Valuation of Stock: At Cost Price (As determined by the Assessee.)

(c)

As informed all expenses and income are accounted for on mercantile basis.

(d)

There are no significant extra ordinary items in the final accounts.

(e)

No provisions or liability is created in respect of disputed liability if any in


respect of income tax or any other tax or duty.

(f)

There are no significant contingencies and events occurring the Balance Sheet
date brought to our notice.

(g)

Fixed Assets are stated at Cost Less Depreciation.

(b) Subject to above: (A)


*I/We have obtained all the information and explanations which, to the best of *my/our
knowledge and belief, were necessary for the purposes of the audit.

5.

(B)

In *my/our opinion, proper books of account have been kept by the head office and
branches of the assessee as far as appears from *my/our examination of the books.

(C)

Subject to the effects of such adjustments, if any, as might have been determined to be
necessary had we been able to satisfy ourselves as to physical inventory quantities, in
*my/our opinion and to the best of *my/our information and according to the
explanations given to *me/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, 2013 and

(ii)

In the case of the *profit and loss account of the *profit /loss or
*surplus/deficit of the assessee for year ended on that date.

The statement of particulars required to be furnished under section 44AB is annexed herewith in
Form No. 3CD in *my/our opinion and to the best of *my/our information and according to
explanations given to *me/us, the particulars given in the said Form No. 3CD and the Annexure
attached thereto are true and correct.

For Rahul & Co.,


Chartered Accountants.
Jabalpur.
Dated :

(Rahul Bardia)
Partner
M.No.077087
PAN No. AAFFR0249D
ICAI Regn. No. 008138C