To,

ADITYA SONI & CO

Chartered Accountants
Near Basantpur Naka,
Rajnandgaon (C.G.)

Declaration for Tax Audit under section 44AB of Income Tax Act, 1961 For Financial Year 2021-22 (Assessment
Year 2022-23)

We hereby Declare that :-

01. We declare that we are liable to pay indirect taxes which are mentioned below with the registration numbers :
TIN :
GSTIN :

02. There is no change in the nature of business of the concern.

03. There is no change in the constitution of the firm.

04. The firm adopts the Mercantile Method of accounting and there is no change in the method of accounting
employed in the immediately preceding previous year.

05. The firm valued its stock at……………… There is no deviation in the method of valuation employed in the
preceding year.

06. The Closing stock have been valued at Rs. ………………………………

07. No capital or personal expenditure has been debited to the Profit and Loss account of the year.

08. Payment relating to any expenditure in excess of Rs. 10,000/- have been made only by Account payee Cheques
or Bank draft.

09. No Contingent liability has been debited to Profit & loss A/c of the year.

10. No item of income or expenditure of earlier years, has been credited or debited to the Profit & loss account of
the year.

11. Any loan or deposit of Rs. 20000/- or more has been taken or accepted only through account payee cheque or
Bank draft.

12. Any loan or deposit of Rs. 20000/- or more has been repaid only through account payee cheque or Bank draft.

13. No amount more than Rs. 35000/- has been paid in cash for plying, hiring or leasing goods carriages in a day
during the year.

14. Where payment in the nature of payment to a contractor( Transporter/ contractor) exceeds the ceiling limit (Rs.
35000/- in a day and aggregate exceed Rs. 100000/- in a year ) we have obtained PAN invariably in all cases.

15. Where the PAN is not available we declare that in such cases payment made to each contractor (transportation )
were below the limit of Rs. 35000/- in a day or Rs. 100000/- in a year.

16. In other cases where TDS liability arises, we declare that we have obtained PAN invariably in all the cases.
17. There is no material events occurred after the Balance Sheet date.

18. There is no credits, refunds of any taxes and duty admitted as due by any authority concerned.

19. No interest payable and has been paid to any creditor for purchase.

20. In our opinion all known tax liabilities have been provided for the year.

21. During the previous year, any land or building or both has not been transferred for a consideration less the value
adopted or assessed or assessable by any authority of a state government.

22. We do not have any information from any of the party from which we are dealing of being covered under Micro
Small and Medium Enterprise Development Act, 2006.

23. During the previous year, we have not received any shares of a company not being a company in which the
public are substantially interested, without consideration or for inadequate consideration.

24. During the previous year, we have not received any consideration for issue of shares which exceeds the fair
market value of the shares.

25. Any loan or deposit of Rs. 20000/- or more have been taken or accepted only through account payee cheque or
Bank drafts.

26. Any loan or deposit of Rs. 20000/- or more have been repaid only through account payee cheque or Bank drafts.

27. During the previous year, any cost audit, audit under Central Excise Act, 1944, or any audit under the Finance
Act, 1994 has not been conducted.

28. During the previous year, no demand has been raised and no refund issued under any tax law other than the
Income Tax Act, or Wealth Tax Act.

29. The other particulars/contents given in 3CD report is material and complete. The contents therein is based on
the information provided by us to you. All material discloser have been made therein. We certified that the
contents in 3CD report and annexure thereof are true and correct.

30.We maintained the books of accounts at our office, address : DR. JAVED ALI KHAN , RAIPUR(C.G.).

I hereby declare that the above particulars are true and correct.

For, DR. JAVED ALI KHAN

Date :01.09.2022 (Proprietor)

To,
ADITYA SONI & CO
Chartered Accountants
Near Basantpur Naka,
Rajnandgaon (C.G.)

Certificate for Tax audit under section 44AB of Income Tax Act, 1961 For Financial Year 2021-22 (Assessment
Year 2022-23)

CERTIFICATE

We hereby certified that :-

1. Payment relating to any expenditure in excess of Rs. 10000/- (in case of transportation Rs 35000/-) have been
made only by account payee cheque or Bank drafts.

2. Any loan or deposit of Rs. 20000/- or more have been taken or accepted only through account payee cheque or
Bank drafts.

3. Any loan or deposit of Rs. 20000/- or more have been repaid only through account payee cheque or Bank drafts.

For, DR. JAVED ALI KHAN

Date :01.09.2022 (Proprietor)