FORM NO.

3CD
[See rule 6 G(2)]
Statement of particular re!uire" to #e furni$e" un"er ection %%&' of t$e
(ncome)ta* &ct+ ,-6,
.&R/ 0 &
,. Name of t$e aeee
2. &""re
3. .ermanent &ccount Num#er
%. 1$et$er t$e aeee i lia#le to pa2 in"irect
ta* li3e e*cie "ut2+ er4ice ta*+ ale ta*+
cutom "ut2+etc. if 2e+ pleae furni$ t$e
re5itration num#er or an2 ot$er i"enti6cation
num#er allotte" for t$e ame
7. Statu
6. .re4iou 2ear
8. &ement 2ear
9. (n"icate t$e rele4ant claue of ection %%&'
un"er :$ic$ t$e au"it $a #een con"ucte"
.&R/ 0 '
-.
(a)
If frm or Association of Persons, indicate
names of partners/members and their,
proft sharing ratios.

(b
)
If there is any change in the partners /
members or their proft sharing ratios, the
particulars of such change. Since the last
date of preceding year, the particulars of
such change.

,;.
(a)
Nature of business or profession. If more
than one business or profession is carried
on during the pre!ious year, nature of
e!ery business or profession"
(b
)
If there is any change in the nature of
business or profession, the particulars of
such change.
11.
((a)
#hether boo$s of account are prescribed
under section %%AA, if yes, list of boo$s so
prescribed
(b
) &ist of 'oo$s of account maintained and
the address at (hich boo$s of accounts are
$ept (In case boo$s of account are
maintained in a computer system, mention
the boo$s of account generated by such
computer system. If the boo$s of accounts
are not $ept at one location, please furnish
the addresses of locations along (ith the
details of boo$s of accounts maintained at
each location)
(c
)
&ist of boo$s of account and nature of
rele!ant documents e)amined.
,2. #hether the proft and loss account
includes any Profts and gains assessable
on presumpti!e basis, if yes, indicate the
amount and the rele!ant section (%%A*,
%%A+, %%A,, %%', %%'', %%''A, %%''' or
any other rele!ant section.)
(a) -ethod of accounting employed in the
pre!ious year.
(
b)
#hether there has been any change in the
method of accounting employed vis-a-vis
the method employed in the immediately
preceding pre!ious year.
(
c)
If ans(er to (b) abo!e is in the a.rmati!e,
gi!e details of such change, and the e/ect
thereof on the proft or loss.
Sl No. Particulars Increase in proft
(0s.)
*ecrease in proft
(0s.)
(
d)
*etails of de!iation, if any, in the method
of accounting employed in the pre!ious
year from accounting standards prescribed
under section 1%2 and the e/ect thereof
on the proft or loss.
(a) -ethod of !aluation of closing stoc$
employed in the pre!ious year.
(
b)
*etails In case of de!iation, if any, from
the method of !aluation prescribed under
section 1%2A, and the e/ect thereof on the
proft or loss, please furnish
Sl No. Particulars Increase in proft
(0s.)
*ecrease in proft
(0s.)
,7.
&
3i!e the follo(ing particulars of the capital
assets con!erted into stoc$ in trade.
(
a)
*escription of 4apital assets
(
b)
*ate of ac5uisition
( 4ost of ac5uisition
c)
(
d)
Amount at (hich the asset is con!erted
into stoc$6in6trade.
Amounts not credited to the proft and loss
Account, being, 6
(
a)
the items falling (ithin the scope section
789
(
b)
the proforma credits, dra(bac$s, refunds
of duty of customs or e)cise or ser!ice
ta) or refunds of sales ta) or !alued added
ta)", (here such credits, dra(bac$s or
refunds are admitted as due by the
authorities concerned9
(
c)
escalation claims accepted during the
pre!ious year9
(
d)
any other item of income9
(
e)
capital receipt, if any.
#here any land or building or both is
transferred during the pre!ious year for a
consideration less than !alue adopted or
assessed or assessable by any authority of
a State 3o!ernment referred to in section
%:4A or 2;4, please furnish<
*etails of property 4onsideration recei!ed or
accrued
=alue adopted or assessed
or assessed
Particulars of depreciation allo(able as per
the Income6ta) Act, 1>?1 in respect of
each asset or bloc$ of assets, as the case
may be, in the follo(ing form <6
(
a)
*escription of asset/bloc$ of assets.
(
b)
0ate of depreciation.
(
c)
Actual cost of (ritten do(n !alue, as the
case may be.
(
d)
Additions/deductions during the year (ith
dates9 in the case of any addition of an
asset, date put to use9 including
ad@ustments on account of66
i
)
-odifed 4entral =alue Added Aa) credit
claimed and allo(ed under the 4entral
+)cise rules, 1>%%, in respect of assets
ac5uired on or after 1st -arch, 1>>%,
ii
)
4hange in rate of e)change of currency,
and
ii
i)
Subsidy or grant or reimbursement, by
(hate!er name called.
(
e)
*epreciation allo(able.
(
f)
#ritten do(n !alue at the end of the year.
Amounts admissible under sections<
Section ::A', ::A'A, ::A4((here!er
applicable), :2, :2A'', :2A4, :244A,
:244', :2*, :2+ <6
Section Amount debited to proft
and loss account
Amounts admissible as per
the pro!isions of the
Income ta) Act, 1>?1 and
also fulflls the conditions,
if any specifed under the
rele!ant pro!isions of
Income Aa) Act,1>?1 or
Income Aa) rules,1>?7 or
any other guidelines,
circular , etc issued in this
behalf.
:7A4
::A'
::A'A
::A4 (#he!er applicable)
:2(1)(i)
:2
:2(1)(ii)
:2 (1)(iia)
:2(1)(iii)
:2(1)(i!)
:2(7AA)
:2(7A')
:2A''
:2A4
:2A*
:244A
:244'
:2444
:244*
:2*
:2**
:2**A
:2+
(a) *ebited to the proft and loss account
(sho(ing the amount debited and
deduction allo(able under each section
separately)9
(b) Not debited to the proft and loss account
(a) Any sum paid to an employee as bonus or
commission for ser!ices rendered, (here
such sum (as other(ise payable to him as
profts or di!idend. Section :?(1)(ii)"
(
b)
Any sum recei!ed from employees to(ards
contributions to any pro!ident fund or
superannuation fund or any other fund
mentioned in section 7(7%)())9 and due
date for payment and the actual date of
payment to the concerned authorities
under section :?(1) (!a).
(
b)
*etails of contributions recei!ed from
employees for !arious funds as referred to
in section :?(1)(!a)
Serial
Number
Nature of
fund
Sum
recei!ed
from
employees
*ue
date for
payment
Ahe actual
amount paid
Ahe actual
date of
payment to
the
concerned
authorities
(( (a) Amounts Please furnish the details of
amounts debited to the proft and loss
account, being in the nature of capital,
personal, ad!ertisement e)penditure <6
i.
(a)
+)penditure of capital nature9
ii.
(b)
+)penditure of personal nature9
iii.
(c)
+)penditure on ad!ertisement etc in any
sou!enir, brochure, tract, pamphlet or the
li$e, published by a political party9
Nature Serial
Number
Particulars Amount in 0s.
Expenditure incurred at clubs being
cost for club services and facilities
used
Expenditure by way of penalty or fine
for violation of any law for the time
being force
Expenditure by way of any other
penalty or fine not covered above
Expenditure incurred for any purpose
which is an offence or which is
prohibited by law
i!.
(d)
+)penditure incurred at clubs, 66

(i
As entrance fees and subscriptions.

(ii
As cost for club ser!ices and facilities
used9

(i
+)penditure by (ay of penalty or fne for
!iolation of any la( for the time being
inforce9

(ii
Any other penalty or fne <

(ii
+)penditure incurred for any purpose
(hich is an o/ence or (hich is prohibited
by la(9
(b) Amounts inadmissible under section %;(a)9
(i) As payment to non6resident referred to in
sub6 clause (i)
(A) *etails of payment on (hich ta) is not
deducted<
*ate of payment
Amount of payment
Nature of payment
Name and Address of payee

(') *etails of payment on (hich ta) has been
deducted but has not been paid during the
pre!ious year or in the subse5uent year
before the e)piry of time prescribed under
section 7;;(1).
*ate of payment
Amount of payment
Nature of payment
Name and Address of payee
Amount of ta) deducted
(ii) As payment referred to in sub6clause (ia)
(A) *etails of payment on (hich ta) is not
deducted<
*ate of payment
Amount of payment
Nature of payment
Name and Address of payee
(') *etails of payment on (hich ta) has been
deducted but has not been paid on or
before the due date specifed in sub6
section (1) of section
1:>.
*ate of payment
Amount of payment
Nature of payment
Name and Address of payer
Amount of ta) deducted
Amount out of abo!e( deducted) deposited
, if any
(iii) Bnder sub6clause (ic), (here!er applicable
(i!) Bnder sub6clause (iia)
(!) Bnder sub6clause (iib)
(!i) Bnder sub6clause (iii)
*ate of payment
Amount of payment
Name and Address of payee
(!ii) Bnder sub6clause (i!)
(!iii) Bnder sub6clause (!)
(c) Amounts debited to proft and loss
account, being Interest, salary, bonus,
commission or remuneration inadmissible
under section %;(b)/%;(ba) and
computation thereof9
(i) (hether a certifcate has been obtained
from the assessee regarding payments
relating to any e)penditure co!ered under
section %;A(:) that the payments (ere
made by account payee che5ues dra(n on
a ban$ or account payee ban$ draft, as the
case may be, Ces / No"
(d) *is6allo(ance/*eemed Income under
section %;A(:), read
(A) amount inadmissible under section %;A(:),
read (ith rule ?** (ith brea$6up of
inadmissible amounts"9
Dn the basis of the e)amination of boo$s
of account and other rele!ant
documents/e!idence, (hether the
e)penditure co!ered under section
%;A(:) read (ith rule ?** (ere made by
account payee che5ue dra(n on a ban$ or
account payee ban$ draft. If not, please
furnish the details<
Sl no.
*ate of payment
Nature of payment
Amount
Name and PAN of the payee, if a!ailable
(') Dn the basis of the e)amination of boo$s
of account and other rele!ant
documents/e!idence, (hether the
payment referred to in section %;A(:A)
read (ith rule ?** (ere made by account
payee che5ue dra(n on a ban$ or account
payee ban$ draft If not, please furnish the
details of amount if a!ailable deemed to
be the profts and gains of business or
profession under section %;A(:A)9
Sl no.
*ate of payment
Nature of payment
Amount
Name and PAN of the payee, if a!ailable
(e) pro!ision for payment of gratuity not
allo(able under section %;A(E)9
(f) Any sum paid by the assessee as an
employer not allo(able under section
%;A(>)9
(g) Particulars of any liability of a contingent
nature.
(h) Amount of deduction inadmissible in terms
of section 1%A in respect of the
e)penditure incurred in relation to income
(hich does not form part of the total
income,
(i) Amount inadmissible under the pro!iso to
section :?(1)(iii).9
22. Amount of interest inadmissible under
section 7: of the -icro Small and -edium
+nterprises *e!elopment Act, 7;;?.
23. Particulars of payments made to persons
specifed under section %;A(7)(b).
2%. Amounts deemed to be profts and gains
under section ::A' or ::A'A or ::A4.
27. Any amount of proft chargeable to ta)
under section %1 and computation thereof.
26. In respect of any sum referred to in clause
(a), (b), (c), (d), (e) or (f) of section %:',
the liability for (hich<66
(A
)
Pre6e)isted on the frst day of the pre!ious
year but (as not allo(ed in the
assessment of any preceding pre!ious year
and (as
(
a)
Paid during the pre!ious year9
(
b)
Not paid during the pre!ious year9
(') #as incurred in the pre!ious year and (as
(
a)
Paid on or before the due date for
furnishing the return of income of the
pre!ious year under section 1:>(1)9
(
b)
Not paid on or before the aforesaid date.
(FState (hether sales ta), customs duty,
e)cise duty or any other indirect ta),
le!y, cess, impost etc. is passed through
the proft and loss account.)
28.
(a)
Amount of -odifed 4entral =alue Added
Aa) credits a!ailed of or utilised during the
pre!ious year and its treatment in the
proft and loss account and treatment of
outstanding -odifed 4entral =alue Added
Aa) credits in the accounts.

(b)
Particulars of income or e)penditure of
prior period credited or debited to the
proft and loss account.
29. #hether during the pre!ious year the
assessee has recei!ed any property, being
share of a company not being a company
in (hich the public are substantially
interested, (ithout consideration or for
inade5uate consideration as referred to in
section 2?(7)(!iia), if yes, please furnish
the details of the same.
2-. #hether during the pre!ious year the
assessee recei!ed any consideration for
issue of shares (hich e)ceeds the fair
mar$et !alue of the shares as referred to in
section 2?(7)(!iib), if yes, please furnish
the details of the same.
3;. *etails of any amount borro(ed on hundi
or any amount due thereon (including
interest on the amount borro(ed) repaid,
other(ise than through an account payee
che5ue. Section ?>*"
3,.
(a)
Particulars of each loan or deposit in an
amount e)ceeding the limit specifed in
section 7?>SS ta$en or accepted during
the pre!ious year <66
Name, address and permanent account
(i) number (if a!ailable (ith the assessee) of
the lender or depositor9
(i
i)
Amount of loan or deposit ta$en or
accepted9
(i
ii)
#hether the loan or deposit (as s5uared
up during the pre!ious year9
(i
!)
-a)imum amount outstanding in the
account at any time during the pre!ious
year9
(
!)
#hether the loan or deposit (as ta$en or
accepted other(ise than by an account
payee che5ue or an account payee ban$
draft.
F(Ahese particulars needs not be gi!en in
the case of a 3o!ernment company, a
ban$ing company or a corporation
established by a 4entral, State or
Pro!incial Act.)
(
b)
Particulars of each repayment of loan or
deposit in an amount e)ceeding the limit
specifed in section 7?>A made during the
pre!ious year< 66
(i
)
Name, address and permanent account
number (if a!ailable (ith the assessee) of
the payee9
(i
i)
Amount of the repayment9
(i
ii)
-a)imum amounts outstanding in the
account at any time during the pre!ious
year9
(i
!)
#hether the repayment (as made
other(ise than by account payee che5ue
or account payee ban$ draft.
(c
)
#hether a certifcate has been obtained
from the assessee regarding ta$ing or
accepting loan or deposit, or repayment of
the same through an account payee
che5ue or an account payee ban$ draft.
Ces/No"
#hether the ta$ing or accepting loan or
deposit, or repayment of the same (ere
made by account payee che5ue dra(n on
a ban$ or account payee ban$ draft based
on the e)amination of boo$s of account
and other rele!ant documents
(Ahe particulars (i) to (i!) at (b) and
comment at (c) abo!e need not be gi!en in
the case of a repayment of any loan or
deposit ta$en or accepted from
3o!ernment, 3o!ernment
company, ban$ing company or
a
corporation established by a 4entral, State
or Pro!incial Act)
32.
(a)
*etails of brought for(ard loss or
depreciation allo(ance, in the follo(ing
manner, to the e)tent a!ailable<
Serial
Number
Assessme
nt Cear
Nature of
loss/allo(ance (in
rupees)
Amount as
returned (in
rupees)
Amount as
assessed (gi!e
reference to
rele!ant order)
0emar$
s
#hether a change in shareholding of the
company has ta$en place in the pre!ious
year due to (hich the losses incurred prior
to the pre!ious year cannot be allo(ed to be
carried for(ard in terms of section E>9
(c) #hether the assessee has incurred any
speculation loss referred to in section E:
during the pre!ious year, If yes, please
furnish the details of the same.
(d) (hether the assessee has incurred any loss
referred to in section E:A in respect of any
specifed business during the pre!ious year,
if yes, please furnish details of the same.
(e) In case of a company, please state that
(hether the company is deemed to be
carrying on a speculation business as
referred in e)planation to section E:, if yes,
please furnish the details of speculation loss
if any incurred during the pre!ious year.
33. Section6(ise details of deductions, if any,
Admissible under 4hapter =IA or 4hapter III
(Section 1;A, 1;AA)
Section under
which
deduction is
claimed
Amounts admissible as per the provision of the Income-tax Act, 191 and fulfils the
conditions, if any, specified under the relevant provisions of Income-tax Act, 191
or Income-tax !ules,19" or any other guidelines, circular, etc, issued in this
behalf#
:%.
(a)
#hether the assessee has complied (ith the
pro!isions of 4hapter G=II6' regarding
deduction of ta) at source and regarding the
payment thereof to the credit of the 4entral
3o!ernment. Ces/No"
#hether the assessee is re5uired to deduct
or collect ta) as per the pro!isions of
4hapter G=II6' or 4hapter G=II6'', if yes
please furnish<
Aa)
deducti
on and
collecti
on
accoun
t
numbe
r (AAN)
Secti
on
Natur
e of
paym
ent
Aotal
amou
nt of
paym
ent or
receip
t of
the
nature
specif
ed in
colum
n (:)
Aotal
amoun
t on
(hich
ta)
(as
re5uir
ed to
be
deduct
ed or
collect
ed out
of (%)
Aotal
amoun
t on
(hich
ta)
(as
deduct
ed or
collect
ed at
specif
ed
rate
out of
(2)
Amou
nt of
ta)
deduct
ed or
collect
ed out
of (?)
Aotal
amoun
t on
(hich
(as
deduct
ed or
collect
ed at
less
than
specif
ed
rate
out of
(E)
Amou
nt of
ta)
deduct
ed or
collect
ed on
(8)
Amount
of ta)
deducted
or
collected
not
deposite
d to the
credit of
4entral
3o!ernm
ent out
of (?)
and (8)
(1) (7) (:) (%) (2) (?) (E) (8) (>) (1;)
If the pro!isions of 4hapter G=II6' ha!e not
been complied (ith, please gi!e the
follo(ing detailsF, namely<6
(hether the assessee has furnished the
statement of ta) deducted or ta) collected
(ithin the prescribed time. If not, please
furnish the details<
Aa) deduction
and collection
Account
Number (AAN)
Aype of
,orm

*ue date
for
furnishing

*ate of
furnishing, if
furnished
#hether the
statement of
ta) deducted or
collected
contains
information
about all
transactions
(hich are
re5uired to be
reported
(c) (i) (hether the assessee is liable to pay
interest under
section 7;1(1A) or section 7;?4(E). If yes,
please
furnish<
Aa) deduction and
collection account
number( AAN)
Amount of interest under
section 7;1(1A)/ 7;?4(E) is
payable
Amount paid out of column
(7) along (ith date of
payment
Aa) deductible and not deducted at all
(ii) Shortfall on account of lesser deduction than
re5uired to be deducted
(iii) ta) deducted late
(!i) ta) deducted but not paid to the credit of
the 4entral 3o!ernment
37.
(a)
In the case of a trading concern, gi!e
5uantitati!e details of principal items of
goods traded <
(i) Dpening Stoc$9
(ii) Purchases during the pre!ious year9
(iii) Sales during the pre!ious year9
(i!) 4losing Stoc$9
(!) Shortage/e)cess, if any.
(b) In the case of a manufacturing concern, gi!e
5uantitati!e details of the principal items of
ra( materials, fnished products and by6
products <
A. 0a( -aterials<
(i) Dpening stoc$9
(ii) Purchases during the pre!ious year9
(iii) 4onsumption during the pre!ious year
(i!) Sales during the pre!ious year9
(!) 4losing stoc$9
(!i) FCield of fnished products9
(!ii) F Percentage of yield9
(!iii) FShortage/e)cess, if any.
'. ,inished products/'y6products <
(i) Dpening stoc$9
(ii) Purchases during the pre!ious year9
(iii) Huantity manufactured during the pre!ious
year9
(i!) Sales during the pre!ious year9
(!) 4losing stoc$9
(!i) Shortage/e)cess, if any.
(FInformation may be gi!en to the e)tent
a!ailable.)
36.
In the case of a domestic company, details
of ta) on distributed profts under section
1126D in the follo(ing form< 6
(a) (a)Aotal amount of distributed profts9
(b)amount of reduction as referred to in
section
112D(1A)(i)9
(c)amount of reduction as referred to in
section 112
6D(1A)(ii)9
(b) (d)Aotal ta) paid thereon9
(c) (e)*ates of payment (ith amounts.
38.
#hether any cost audit (as carried out, if
yes, enclose a copy of the report of such
audit See section 1:>(>)".gi!e the details if
any, of dis5ualifcations or disagreement on
any matter/ item/!alue/5uantity as may be
reported/identifed by the cost auditor.
39.
#hether any audit (as conducted under the
4entral +)cise Act, 1>%%, if yes, enclose a
copy of the report of such audit. gi!e the
details if any, of dis5ualifcations or
disagreement on any matter/
item/!alue/5uantity as may be
reported/identifed by the auditor.
3-.
#hether any audit (as conducted under
section E7A of the ,inance Act, 1>>% in
relation to !aluation of ta)able ser!ices,
,inance Act,1>>% in relation to !aluation of
ta)able ser!ices, if yes, gi!e the details, if
any, of dis5ualifcation or disagreement on
any matter/item/!alue/5uantity as may be
reported/identifed by the auditor.
%;. Accounting ratios (ith calculations as
follo(s< 6
*etails regarding turno!er, gross proft, etc.,
for the pre!ious year and preceding pre!ious
year<
Sl No. Particulars Pre!ious Cear Preceding pre!ious
year
1 Aotal turno!er of the assessee
7 3ross proft/turno!er
: Net proft/turno!er
% Stoc$6in6trade/turno!er
2 -aterial consumed/fnished goods
produced
(Ahe detailsre5uired to be furnished for principal items of goodstraded or manufactured
or ser!ices rendered)
%,. Please furnish the details of demand raised
or
refund issued during the pre!ious year
under any
ta) la(s other than Income6ta) Act, 1>?1
and
#ealth ta) Act, 1>2E along(ith details of
rele!ant proceedings.

IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII
(Signature and stamp/ Seal of the
signatory)
Place< IIIIIIIIIII Name of the Signatory
*ate< IIIIIIIIIII ,ull address