Name of the firm

NOTES FORMING PART OF FORM 3CD

FOR THE YEAR ENDING 31st MARCH, XXXX

a) For Clause 14(b) :- The valuation of purchase & sale of goods and inventory does not include the amount
of taxes actually paid or incurred by the assessee. As per our assessment and to the best of our knowledge
there is no impact on the profit/loss of the business of the assessee.
b) For Clause 21(d):- In respect of payments made by cheques or bank drafts, We have to state that it is not
possible for us to verify whether the payments in excess of amount specified in the section 40A(3) and
40A(3A) have been made otherwise than by account payee cheque or account payee bank draft as the
necessary evidences are not in possession of the assessee.
c) For Clause 31: In respect of transactions as enumerated in Clause 31, we have to state that it is not
possible for us to verify whether the transactions have been made otherwise than by an account
payee cheque or account payee bank draft or electronic clearing system, as the necessary
evidences are not in possession of the assessee . Since the columns have to be compulsorily filled we
have used transaction by cheque or account payee cheque or nil as a reply wherever necessary even if we
have not been able to verify the same.

d) For Clause 34(a) (4&5):- The amount in this column only pertains to the amount on which TDS is
deducted.

e) For Clause 41:- The details of demand raised or refund issued if any during the previous year
under any tax laws other than Income Tax Act, 1961 and Wealth tax Act, 1957 has not been
made available by the assessee during the course of audit.
f) The particulars submitted in the form No. 3CD are given on the basis of various information and
explanations given to us by the assessee

.
As per Our Report Annexed
For Name of the firm For Name of the firm
Chartered Accountants
Reg. No.

Name of the proprietor Name of the CA

(PROPRIETOR) (Partner/Proprietor)
M.NO. : 418565
Place: -
Date: -