Audit Under Fiscal Laws Flashcards
1
Q
Name of assessce
A
1
2
Q
address
A
2
3
Q
PAN
A
3
4
Q
IDT Reg no.
A
4
5
Q
status
A
5
6
Q
previous year
A
6
7
Q
assessment year
A
7
8
Q
Clause of 44 AD
A
8
9
Q
Partners and PSR
A
9
10
Q
business/ profession
no. of partners
A
10
11
Q
books of accounts
A
11
12
Q
presumptive basis
A
12
13
Q
method of accounts
A
13
14
Q
method of valuation of closing stock
A
14
15
Q
capital asset to SIT
A
15
16
Q
amount not credited to P and L
A
16
17
Q
section 50C/
43CA
A
17
18
Q
DEPRECIATION
A
18
19
Q
weighted deduction
A
19
20
Q
Bonus / Commission etc contribution for various funds
A
20
21
Q
cap/personal
Amount debitted to P and L A/c
A
21
22
Q
MSMED interest
A
22
23
Q
payment to related parties
A
23
24
Q
deemed profit u/s 33
A
24
25
profit chargeable in tax u/s 41
25
26
section 43B payments
26
27
cenvat credit and prior period expenses
27
28
shares received without inadequate consideration
28
29
shares issued at a price exceeding FMV
29
30
Hundi
30
31
loan/deposit >20,000
31
32
B/f losses/depreivation
32
33
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chapter VI (sec. 10)
deduction
```
33
34
TDS/TCS
34
35
Quantative details
35
36
Tax on distributed profits
36
37
cost audit
37
38
Excise audit
38
39
Service/GST tax audit
39
40
accounting ratios
40
41
demand raised/ refund issued
41
42
Form 61 /61A /61B
42
43
REPORT U/S 286(2)- IF YES FURTHER DETAILS
43
44
BREAKUP OF TOTAL EXPENDITURE OF ENTITIES REG/UNREG UNDER GST
44
