In order to process your application u/s 197, it is requested to provide point wise reply to the

following queries along with necessary supporting documents:-

1. TAN No. of the company/Trust/Society/Firm/AOP

2. Brief note on Nature of business.

3. Whether you have received LDC in FY 2019-20, 2020-21, 2021-22 and 2022-23. Please provide
copy of LDC last received.

4. Whether the application filed by the counsel? If yes, furnish Power of Attorney. Also file Affidavit
in prescribed format on Rs.10 stamp paper.
5. Copy of Trial Balance of last month preceding the month in which application filed, duly certified
by Principal Officer(s)/Partner(s) /Proprietor /Managing Trustee/Director of the company.
6. Copy of complete ITR Form and its Acknowledgment for F.Y. 2019-20 to 2021-22 and also provide
the detail on following points for F.Ys. 2019-20 to 2023-24: Sl. No. Particulars 2019-20 2020-21 2021-
22 2022-23 2023-24 a. Date of Filing of Return b. Returned Income c. Assessed Income d. TDS/TCS e.
Advance Tax Paid f. Self Asst. Tax Paid g. Refund Claimed h. Refund Determined i. Gross
Receipts/Turnover j. Direct expenses k. Indirect expenses l. Gross Profit% (See Point 40 of Form 3CD)
m. Net Profit % n. Tax of Returned Income o. Book Profit p. Tax under MAT, If applicable

7. Assessment order u/s 143(3)/148 of the I.T Act, 1961 for FYs. 2019-20 to 2021-22 or otherwise
copy of last assessment order.

8. Audit report along with Balance Sheet and Profit and Loss a/c including all schedules and notes to
accounts for the F.Y. 2019-20 to 2021-22.

9. Form 10B/3CD/3CA/3CB for FY 2019-20 to 2021-22.

10. Signed copy of Computation of Total Income with Computation of MAT Income for the F.Ys.
2019-20 to 2023-24 and also Profit and Loss Accounts and Balance Sheets for the F.Y. 2022-23
(Provisional) and F.Y.2023-24(Projected) along with all the respective schedules i.e notes to
accounts, duly certified by Principal Officer(s)/Partner(s)/Proprietor/Managing Trustee/ Director of
the company.

11. Provide details of TDS/TCS/Advance Tax (quarter wise) for F.Y.2023-24 and submit 26AS.

12. Please furnish the intimation u/s 143(1) for FY 2019-20 to 2021-22 issued by CPC. Provide details
of Refund claimed and issued/ allowed in these years.

13. Details of demand on PAN for different years (u/s 143(1), 143(3), 148 or penalty or transfer
pricing adjustment) and explanation thereof. Also furnish copy of stay of demand, if any.

14. Details of pending Scrutiny Assessment, 148 proceedings, Transfer Pricing proceedings, DRP
Proceedings and Penalty Proceedings, If Any.

15. Details of demand on TAN and explanation thereof.

16. Furnish details of any proceedings pending i.e. u/s. 201(1)/201(1A)/ Penalty/ Prosecution
pending.
17. Details of current year losses, brought forwarded losses and assessed losses (u/s 143(1)/143(3))
for FY 2019-20 to 2023-24, if any.

18. Details of Exempt income, if any.

19. Quarter wise details of TDS payment for F.Y. 2022-23 and F.Y.2023-24 in below format along with
TDS Return Acknowledgment and form 27A. Statement Q-1 Q-2 Q-3 Q-4 24Q and 26Q Due Date Date
of filing TDS Amount
20. Section wise consolidated figure of projected receivables (amount) for which LDC is sought [Also
provide Excel Version of the same].

21. Contract agreements with major parties for receivables u/s 194C/194J (For Technical and
Professional Services)/194H/194I of the Act. Please furnish excel format too.
22. In case of trust/ society, furnish copy of Exemption Certificate valid on date, issued by CIT
(Exemption)/ CCIT (Exemption).

23. Please provide Form 26AS for the FY 2019-20 to FY 2022-23.