Professional Documents
Culture Documents
PART A
PART B
(b) If there is any change in the nature of business or There is no change in the nature of
profession, the particulars of such change. business.
9 (a) Whether books of account are prescribed under No book of accounts has been
Section, 44AA if yes, list of books so prescribed. prescribed in section 44AA.
(b) Whether there has been any change in the method AS PER ANNEXURE "C"
of accounting employed vis-à-vis a method ENCLOSED
employed in the immediately preceding previous
year.
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H. MEHTA & ASSOCIATES CHARTERED ACCOUNTANTS
AUDIT REPORT U/S 44 AB OF M/S MANOHAR BUILDERS --- ASSESSMENT YEAR 2007-2008
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H. MEHTA & ASSOCIATES CHARTERED ACCOUNTANTS
AUDIT REPORT U/S 44 AB OF M/S MANOHAR BUILDERS --- ASSESSMENT YEAR 2007-2008
16 (a) Any sum paid to an employee as bonus or Rs. NIL paid as bonus &
commission for services rendered, where such Rs. NIL as commission to
sum was otherwise payable to him as profit or employees which is not other
dividend [Section 36 (1)(ii) ] wise payable as profit or
dividend.
Rs. NIL
(g) interest, salary, bonus, commission or
remuneration inadmissible under section 40(b)/40
(ba) and computation thereof:
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H. MEHTA & ASSOCIATES CHARTERED ACCOUNTANTS
AUDIT REPORT U/S 44 AB OF M/S MANOHAR BUILDERS --- ASSESSMENT YEAR 2007-2008
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H. MEHTA & ASSOCIATES CHARTERED ACCOUNTANTS
AUDIT REPORT U/S 44 AB OF M/S MANOHAR BUILDERS --- ASSESSMENT YEAR 2007-2008
* (These particulars need not be given in the case of a Government company, a banking company
or a corporation established by a Central, State or Provincial Act).
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H. MEHTA & ASSOCIATES CHARTERED ACCOUNTANTS
AUDIT REPORT U/S 44 AB OF M/S MANOHAR BUILDERS --- ASSESSMENT YEAR 2007-2008
(The particulars (i) to (iv) at (b) and the Certificate at (c) above need not be given in the case of
a repayment of any loan or deposit taken or accepted from Government, Government
Company, banking company or a corporation established by a Central, State or Provincial Act.)
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H. MEHTA & ASSOCIATES CHARTERED ACCOUNTANTS
AUDIT REPORT U/S 44 AB OF M/S MANOHAR BUILDERS --- ASSESSMENT YEAR 2007-2008
(b) In the case of a manufacturing Concern, give a Quantative details not possible
quantitative details of the principal items of raw due to livestock and no relation
materials, finished products and by-products. between raw material consumed
and finished product
A. Raw Materials :-
30 Whether any cost audit was carried out, if yes, enclose a NOT APPLICABLE
copy of the report of such audit [See Section 139(9)]
31 Whether any audit was conducted under the Central NOT APPLICABLE
Excise Act, 1944, if yes enclose a copy of the report of
such audit.
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H. MEHTA & ASSOCIATES CHARTERED ACCOUNTANTS
AUDIT REPORT U/S 44 AB OF M/S MANOHAR BUILDERS --- ASSESSMENT YEAR 2007-2008
(HARISH MEHTA)
Proprietor
Place : Indore Membership No 400014
Dated : 07.07.2007
M/S MANOHAR BUILDERS INDORE
ANNEXURE ‘A’
ANNEXURE ‘B’
1. CASH BOOK
1. LEDGER
2. SALES REGISTER
3. PURCHASE REGISTER
4. BANK BOOK
5. JOURNAL BOOK
ANNEXURE “C”
There has been no change in the method of accounting employed during the year than the
method of accounting employed in the immediately preceeding previous year.
ANNEXURE ”D”
The Closing stock has been valued at cost or market values whichever is less and the same has
been taken as certified by the proprietor.
There is no change in the method of valuation of stock as compared to that employed in the
immediately preceeding previous year.
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H. MEHTA & ASSOCIATES CHARTERED ACCOUNTANTS
AUDIT REPORT U/S 44 AB OF M/S MANOHAR BUILDERS --- ASSESSMENT YEAR 2007-2008
ANNEXURE ‘F’
The extent of personal element if any, in the expenditure of vehicle, telephone etc., are not
ascertainable by us, however to the best of our knowledge and belief and as per the explanations
given to us no personal expenses have been debited to profit and loss account except as
allowable in the line of trade and business.
ANNEXURE ‘G’
…………..NIL……………… …..NIL…………
Note :This information is based on the particulars furnished by the proprietor we have been
informed that no payment made to person specified u/s 40A (2)(b) of the Income Tax Act, 1961
except stated as above.
ANNEXURE ‘H’
PARTICULARS OF SUM REFERRED TO IN CLAUSE (a), (c), (d),(e) & (f) OF SECTION 43B