|
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
|
Monday, 28 October 2019
I mportant Clause in TAR Vs ITR
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