I mportant Clause in TAR Vs ITR

S No.	Clause in TAR	Particulars	Schedule in ITR
1	Form 3CA	In Statutory Audit was carried out by other Audit Firm, mention statutory audit was conducted by "M/s" otherwise "US"	NA
2	3CD-9(b)	Change in Partners / Members	PartA-General 2
3	3CD-10	Nature of Business, Change in Business	PartA-General 2
4	3CD-12	Presumptive Profits	PartA-P&L, Schedule BP
5	3CD-13e	Adjustmemts to ICDS	Schedule ICDS
6	3CD-14	Valuation of Stock U/s 145A	Schedule Part A - OI
7	3CD-16	Amount not credited to P&L A/c a.  Items falling U/s 28 b.  Proforma Credits, drwbacks, refund c.  Escalation claims, Capital Receipts etc	Schedule Part A - OI
8	3CD-18	Depreciation U/s I T Act	Schedule BP, DPM, DOA (Compare last year closing WDV with TAR and ITR)
9	3CD-19	Amounts admissible U/s 32AC - 35E	Schedule BP, ESR, RA
10	3CD-20	Amounts admissible U/s 36(1)(va) (Employee contribution to PF, ESI)	Schedule Part A - OI
11	3CD-21(a)	In TAR, it is only a disclosure. Don’t try to link all disallowance U/s 37 in ITR	Schedule Part A - OI
12	3CD-21(b)	Details of payments on TDS not deducted, TDS unpaid Vs Clause 34(a) of TAR	Schedule Part A - OI
13	3CD-21(c)	Salary, commission, interest paid to partner U/s 40(b)	Schedule Part A - OI
14	3CD-21(d)	Disallowance U/s 40A(3)/(3A)	Schedule Part A - OI
15	3CD-21(e)	Disallowance U/s 40A(7)	Schedule Part A - OI
16	3CD-21(f)	Disallowance U/s 40A(9)	Schedule Part A - OI
17	3CD-21(h)	Disallowance U/s 14A	Schedule Part A - OI
18	3CD-21(i)	Disallowance U/s 36(1)(iii)	Schedule Part A - OI
19	3CD-23	Disclosure of PAYMENTS made to persons covered U/s 40A(2)(b) (Have to disclose all payments made to above parties and it is not limited to expenses)	PartA-BS, Schedule AL (Verify with Related Party Disclosures in Financials)
20	3CD-24	Deemed Profits U/s 32AC, 32AD, 33AB, 33AC, 33ABA	Schedule Part A - OI Schedule BP
21	3CD-25	Deemed Profits U/s 41	Schedule Part A - OI
22	3CD-26(i)(A)(a)	Disallowed U/s 43B in earlier years and paid in current year	Schedule Part A - OI
23	3CD-26(i)(A)(b)	Disclose amounts disallowed U/s 43B in earlier years and not paid in current year	Schedule Part A - OI
24	3CD-26(i)(B)(a)	Disclose payments related to current PY and paid in current PY - U/s 43B	Schedule Part A - OI
25	3CD-26(i)(B)(b)	Disclose payments related to current PY and UNPAID upto filing of ROI - U/s 43B	Schedule Part A - OI
26	3CD-26(i)(A)(a)	Disallowed in earlier years and paid in current year	Schedule Part A - OI
27	3CD-27(a)	Provide details of ITC as per books of accounts	NA
28	3CD-27(b)	Details of Prior Period Income / Expenses	Schedule Part A - OI
29	3CD-29B(a)	Income U/s 56(2)(x)	Schedule OS
30	3CD-30	Amounts borrowed / repaid U/s 69D	Schedule OS
31	3CD-32(a)	Details of Brought Forward Losses	Schedule CFL, UD
32	3CD-32(b)	Change in shareholding U/s 79	PartA-General 2
33	3CD-32(c)	Losses in Speculative Business U/s 73	Schedule BP, BFLA, CFL
34	3CD-32(d)	Losses in Specified Business U/s 73A	Schedule BP, BFLA, CFL
35	3CD-32(e)	Deemed Speculative Business U/s 73	Schedule CFL, UD
36	3CD-33	Deduction U/s Chapter VIA, Section 10A, 10AA	Schedule 10AA, 80G, 80GGA, 80, VIA
37	3CD-34a,b	Details of payments on TDS not deducted, TDS unpaid Vs Clause 34(a) of TAR (verify with Financials, TDS returns)	NA
38	3CD-34c	Interest paid U/s 201(1A), 206C(7)	Schedule Part A - OI
39	3CD-35	Quantitative details of Inventory	Schedule Part A - OD
40	3CD-36	Details of Distributed Profits U/s 115O	Schedule DDT
41	3CD-36A(a)	Details of deemed dividends U/s 2(22)e	Schedule AL
42	3CD- 40	Details of various ratios	PartA-Trading A/c, P&L