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