Post on 31-Jan-2023
',R
Frahash S. Jain & Go.CHARTERED ACCOUNTANTS
Vilrag"3$ll, South Tukoganj
lndoreFhone{s}: 07il 2517S77
prakashsjaincs@gmail.com PAN; AABFP9589L
FORM NO.3CB
[See rule 6G (1Xb)]
Audit repo* under sectlon {4AB of the Incorne-tax Act, 1 961, in the caseOf a'person refeffed to in clause {b} of sub-rule {1 } of the' rulc 6G
1. We have examined lhe Balance $heet as on 31st March,?o2't and the Profit and Loss Account for the petiod begining
from 011041?020 t0 ending on 31103/2021,attached herewith, 0f BHARAT KUIIAR JAIN PROF. $VVASTIK ACENCY 204
SAMTA NAGAR NEMAWAR ROAO, PALDA INOORE MANHYA FRADESH PCIMANENT ACCOUNI NO, ABGPJ2656L
2. We ceriify that the balance sheet and the Profit and Loss Account are in agreement with lhe books of account
nraintained at the head ofiice a1 ?04,SAMTA NAGAR,NEMAWAR ROAD,PALDA,INDORE and 0 branche$.
3. (a) We report the following 0bseruali0nslccmmentsldiscrepancieslinconsistenciesi if any :
(b) Subiect to above -
(A) We have obtained all the in{ormation and explanalions which, to the best 0f our knowledge and beiief, were
necessary for the purpose of the audit.
(8)lnouropinion,pfopsrbooksofaccounthavebeenkeptbytheheadofficeandbranchessf theassessee sofaras appears from our examination of the books.
{C) In our opinion and to {he best of our informatlon and accordrng to the explanaiions given to us, the said
accounis, read with noles thereon, if any, give a lrue and fair view:-
(i) inthecaseofthebalancesheet,ofthestateoftheaffairsolthe asses$ee asat 31stMarch2021 and
(ii) in the case of the Prolit and Loss Acoount of the Profit of the a$se$see for lhe year ended 0n thal date.
4.Thestatementofparticularsrequiredtobelurnishedunder section44ABisannexedherervithinForrnNo.3CD.
5. ln our opinion and to the best of our information and according to explanations given t0 us, the pariiculars given in lhesaid Form No. 3CD and annexure thereto are true and correcl subjecl to following obervations/qualilications , il any
1. (04) Proper etock records are not maintained by ihe assessee.As per annexure altached
FOR BHARAT KUMAR JAINAs per our report of even date annexedFOR PRAKASH S. JAIN & CO.(0HARTERED ACC0UN"|ANTS)Firrn Reg. No, 002423C
PROPR TORCA. GAU
Place:
Oaie :
PARTNER
PAN ACWPT2928A
Fim PAN No.AABFPSSSSL
f i?i ;ot;;t-, iij #r
U0rn]| L\qo sgLL fino A\\gtx RrF*r *w*stlk
For Swastik Agencigs.
,3|r*Y">Fr*priet*n
Proprietor.
I
f.ri't "1
,{nnexure forming part of Forrn No, 3CB
0bservationfcomments
1. The cash in hand arrd stock in hand at the ciose of the year were not physically verifierl by us
The sarne is taken as certified bv the Proprietor'
2. The balance confirmation letters of accaunts receivables ancl payables were not made
avaiiable for our verification.
3. Some of the vouchers & their supporting of petty cash expenditures have not been made
available for our verification.
4. lt is informed to us that no personal expenditures are debited to the Profit &Loss Account of
tire assessee. However In the absence of any positive evidence we are unabie to report
whether any personal expenditure are debited to profit &Loss Account of assessee or nol.
5. ltisinformedtousbytheasseseethatalmostallthepaymentsof Rs.10,0001'tRs35,A00l'in
case of Freight Expenses )or mofe w€re made through account payee cheque or 3ccount
payee bank draft. However in the absence of any positive evidence we could not verify the
6. As the adequate evidences are not in the possesion 0f the assessee hence we are unable to
report whether loans or specified advances taken or accepted or rep:id otherwise than an
eccount payee cheque or draft or not in respect of 5ec. 269 55 & T of Income Tax Act.
7, lt is informed to us that no payment was made to person covered under MSM tD Act 2006.
B. As the adequate evidences are ncl in the possession of the assessee hence, we are unable
to report whether arnounl taken in aggregate from a person in a day or in respect of a single
transaction or in respect of transaction relating to one event or occasion from a person
received otherwise than an account payee cheque or clraft or not in fespecl of 26g5l"of
lncome Tax Act.
9. Quantity details has not been maintained by the assessee.
For Swastik Ag€ncies,.
fikwProPrietor.
Prrkash S. Jain & Ce.
C}{ AI{TEREO ACCOUT{TANTSi'ln :AABFP9589Lliirnr licgisfrxtion I\o :002,1?3C
Vttf itg'30/i, Souih hkoi:arrj
Lrrlnrc
MADIIYA TNAD[5IIPhonc :073 | 3527i?'l
errai I :prakashsjainco@grnai i_corl
js\
.lt:rtcme nt of particulars
Nanrc ofthe asscsses
Addr*ss
Perrnanent Accoun! Nunber
Wlrcthoi the a.lscssce is liablc t0 pay inriirect tax likeexcise duty, scfvice ts:, sirlcs tar, goods and service 1n"t,customs duty,ctc. ifyes, pleasc lirmish the registrationnunti:er or CST nultber or any otirer identificationnumber allotted for lle slme
Status
Previous Yeor
,\ssc:srncnt 1'r:rr
in<iicalc ihe reler.ant clause of'section 44AB under rvhichiho nrdit has been conducted\fhelher the asscssee has opted for tuntion Lrrrdcr seciion] lJBA/i ISBAA/I JSBAI]/I I5I]AC/ I I5]JA1]
FORMNO.]C}[See rulc 6ti(Z)]
required to be furnishcd undcr $ection 4,lAB of the Inconrc
I'AII.T *,'I- t:rr Act, 1961
: ili IAIlA'l'Kl.JigAlt "lAIi{
r lftOP. $WASTIK AO8N{:Y244
SAMIA NACAIT
NUMA\VAtt R0A1l, i'r\Ll)r\INDORE
fulAI)}IYA PRADI:S}I: AIICPjZ6J6l.
: Salus ]^AXlVAl' &4ADllYA i'RADEtiH ?.l4lJ 120061(i
0!her Indifcct "fa;r/du ry h4ADI.IYA PRAnlrStt CST?3AHGI'J26561.17j.
: lnriividual
; itrronr 0ll04/!02A tu 3llA3n02lt 2fr21-2422
; 44 A8(a) : '1'oral sllcslturnovcrr'grriss rcccipt.r ol busincs-r e :,cectlr;rLspccillcd linrits
:No
_i
(,
;&ffi
8e
FART - I}lffirm or Assc,ciaiion ofPcrsons, indicate nanr$s ofparlners y'membu's and rireir profil sharing ratios
t0l
l\ur illrj/lltiltg I '
. rrrt ,1".t. oipr..rai*g i.*Jh*__--**.-*---lprfl icu jJfs of such changc
I il.(a)
(i ) Il there is any change in the naturc of Business or profession, the particulars of ruch c6,nge
's.\.
NO
Nature of business or prollssion (if more llran ou. busines*-, profexiil ii**;.d ,ig tl1. p*r,ious ycar.nalurc of evc11, business or profession)
anitliiciure 0 l' o{hcr lirorl
ffl'oi. iri.il;','.1;;.,;;;;
ncc0unl :lre prc-rcribed
For
rJ"or#a---"
li,','li l)tsirihcJ
(b) List of books of account *sintrrinc i*i
;:"i:::t::.:.'"r:::::::,:"::||-T:f,:li:"",,:generatcd.byrucg *1n*",w.,";;,.;i;- boor,, of accouars are nor kepr ar uni:location, plta-sc furnish thc addresres oflocations along wirh the detaib ofbooks ifaccounls m&intained at cach locrlion. ]
Il,,,rLs ltllrint;rincd Adqra$t,Liiid1, ,\ilcir;cls l.inc: Cil1, { 0\r I ,rr l)rtlrrl cta{s I I'inin,l
Btnk Ilook
?04, SAh{TA NACAR,NEI''1/\wAR ROAII,
PAt.DA,
204, iAtttrA NAcAI{:I'lE[..1AWAn ROAD,
I'ALDA.
INDORE
rNDttRE-* * --
ijlil)r\ri' | '.,,r.i , ll,.I . .:..J \, :
,irut;rt11, ' n.n, ,,r. - r, L- .
I i t,f{,l{)i:Sil j
Lcdger 204, SAMT^ NAGAIT,
NEMAWAIi ROAD,
PAI"DA,
INDOI{E l] MADIIYA I JSrfrrrrPR^DLsfl I
--"-
J ournal 30{, SAMTA N.1CAR.
NEMAWAR ROAD,PAl,Drl.
INDORE i.11X)nn MADIIYA i t i"rrrrrll?rltllltll I
rlr'cl)asc Kcglslel t04, sAhlTA NA6Ajl,UEMAWAR ]TOAD,
?AI,DA.
INDORE'NDont
i\..l/lDllY;1 I {-:Z(ili;ijnnDrisl r I
Sales Rcgister 204, SAMTA NASAR.,
NEMAWAR ROAD,
PALDA,
INDOR-[ INDO]IE l\4^DfliA I 4i2020PRADItSil I
lI
i
;"-":-l-r'l',*t:
l,ist of books of account and nalufs of relevant documsn* exnmtned.
chcck llirsrs
; lr'lcfcalllilcsystdnl
: Nt)
tl \!ll(illcr lnc prolrt :uld loss:lccounl incltrdcs any profils and gains assr:ssablc on prcrLrnptivc basrs. ilthe anrount arid lhe rclcvant scction (44AD, 44Ag, 44AF, 4411, 4488. 44llllA. 44lJl)l]. (.irilDref x lt-Schedule cr any otl.ier rclevant scction)
i\1)
i3ia) \'{ethod ofaccor.rnting ctnployctl in the prcvior:s yetr.
(bl \\ihcthcr there had bcen any change in thc mcrhod ofaccountirrgerr:pioyod vi.s-i-vis thc nrethod cmploye.d in tlrc immediatclyprcced ing prcvious,r.ear.
ic) If answer l0 {b} abov$ is in the aflirmative, give tletails of suclr clrange, ancl rhe sllect rhtreof ,n 15e pro {it or loss
nei:retse iir PrLrl
/..1 \ i\ur l\\rhctheranyadjustnrrntisrequiredtobcmadet0theprofitorlossforconrylyingrvirhtlrccompuiation anddjsclousrc standards notified under section 145 12)
Ifansryer to (d) abovc is in fhe afirmative,give details ofsuclr arliustrnqnts
Increasc ifi*,.s.] ilr lr,,,lil
11\ ll-risciousrc as pcr ICDS
..\s pcr Arrrrc,rurc I
f.i.ir) N,icrhod of valuation ol'closing stock frnploycd in the prcvious ycar. Closing Stook is vnlucd ar Cost or NitV l,lriche vcr ir
it,) In cit-se ofdcvialion fri>rn thc rn€lhod 0fvalusfion pr*scribed unrler
-reciion l,l5A, and the e lfuct thereof on f hc pfollt or 1oss, plersellrnish:
I-u rvcr
NO
-- I
li ijiv*hc follorving pirfriculnrs ot'the capiral asset Fgfrtct$tbJfifi[i,k,
Dtcrcasr iri l'rrrtit
' , t) Cosl.oll
, ---_ ltrq u is itinrr
d) Arnount irl rvh,cl, fl,c iLrs,,t r..
cr)ny-df{cd ini0 slocl:_ifi,lf niir
I 6 . Amounts nol crcditcd ta the profit and loss accoLrnt, bcing -
(a) thc items talling wirlrin rhe sr:ope of secrion 2g;
(b)
{ir l escalation ciaims accepted during thc previous yuarl
l)rseLiprion
't;,
r ri!::iii:'t:
Cltr;liii|','rrir';. rircircrl J IaluL'J{i, tted 0'
r), :rc( I ltJ\l J .r5)e: JCrl r)f
J lsscss.tl:l
I "Whetllrfl.i.r ,.,r .,
l: Ul'OYlSlOl')S 0l. sccodfl provlsl
rio'*ub: sectior'{l) ofsctrit,rr
J3C;\ rr liiLrrrr
l;r0t'istr tirciirsue {x) ol'srr
sillion {j)irisct:ti0n -j6
1.\f\'i;,,,^':^)Nil
I; nl
I
I
|arrrcurer,s cf dcprcciarion allorvablc as pcr rhc.lncoino-rax act, 1t6lin,r$Itec, r,l-rii0iyis*ror biock ofassets, as the ca-se rnay bc, in the following ibrm :-
Intcresl on Saving Bank
lfltorcst Income "l.ax Refl:ncl
ArilbuolInconre Tzlr l{efund
Whereal1landorbuildingorbolhist'un';;;.l,,lx"jo'"'-r*..l.'asse.ssable by ony arrlhority of a Staie Covemment referred to in seclion 43CA or 50C, plcasc fL*nish:
: A-s pcr i\llllr\rit{ -l
t8
20 (r)
t!) Anrounr admissibrc undcr secrions: 32AC,3?AD, r3AIl,ljABA, j5(lxj), j5(rxii). 35(l)(iiir), l5(l;1iji), j5(1xiv), j j(2Ai\)3 5 (2AB), 35A8A, 35ABB, 35AC, 3 sAD. 3 5CCA, 35CCB, 35CCC, 35CCD, : sn, ::nr:, 3 5'D;\, 15[
Yjl;,T*liii:, n';:iilffi - bonus o*o** inffi @ i" r, ;,,*;;- l
Dutti1sofconLributionsreceiyurjtiomenrptffi;*'{,*i 6i I ){va):
'lllePerfonnacredits'drarvbacks,refunddr,,ty-
added tax rvltsr{: such crsdits, drawbacks or refunds are adnriited a.s ciric by ths aLrthoriiics conc:crncd
any oihcr itenr of inconrc;
capilai reccipt, ifnny
{til
ill) cxpcnditlirc {.)f pcrli0n;}l n31ll,'ei
tillJ c.rncndinrrconudvcrtisemcolinanysouv*nir,broclrurc,tract,pltrrphlctorthclihr:'publirhcelbyapoli{ieilll;lli,v
il \')t i) c\lrtnditurc incurred lt ciuirs Lrring cnllllncc lies rntl rrthscriptiotts
i ,{,tlorill
iNrl
i\i) ir) cxpcndiiurc i:v *,al,ofpcnalty or finc for violirtion 0J'dll lo\e lbf tllc liilte bi:ing iil forcc:
; "i.':!.:
I,.' J----"'--
1 ii) li\f cnditufc Lry rvay of ary olher pentlty or {ine nol tovercd above
{irii rrpcndilurc incurrcd fbt any purposc rvhich is an offcncs 0r rvllich is prohihitctl Il1 lttu;
r\rrr)lrl(
2 ilh) anounl: inadmissiblc undcr scction.l0{a);
{ i) is paynrent t0 non-rcsident rtlerred to in strb-clause {iJ
(Al Dclails olpaytltcnt on which ltlx is not dedtl{.ted;
. {I]] Dctrils olpayrncol on rvhich tu has bcen dcducled bu! hos not buun pairl tinring thc
i)t(vrous )car or uj thc suhiicquent yiar bcfore thc crpiry of tinre ptcscrlb*l uulct
scction 200(l)
(ii) rJ pr)'mcnr rclcned to in sub-clausc (ia)
(A) Dclails ofpaynent an rvhich ta,{ is n01 deducted:
{B) i)clails 0l payulenf on rvhiclt la.t l}as been dedilcted bul has not becr J.'nid en or
bclorc tlrc duc datc specifi ed ilr sub- seclion ( i ) of section I 3!
(iii) ar pa_varent rcfcrred to in sub-clausc (ib)
i,rr) D:t:ils of laynrent on rvhich levy is nol doduclqd:
(llj Di:lriis 01'F'rysr*nt on rvhich lcvy has bccn dcduclcd bul hiN nol bccn piill un or
brfor. the duc ddtr spccincd in sub'scction (l) cfreclion 139
iirl l:iinngc b!nelll lax 0ndsr iub.clause (ic) [Whr:tr:vcr appiicnltle]
{ v) nr:lih tru rnricr sub-clausc (iia)
(yr ) lt0l'all-v.i,icencc l'cc,Service ibe etc.undcr sub-ulause {iib)
:l;rJrry l)r,rablc oniside fnida,,to a nor retident \\';thilut TOS elc.rlldcr srrb-cllrlru iiii;
( \ i;; I .i'itr rrlrni to i'l' ,'Olhcr fund clo. unde. sub-clausc (iv)
r i . I l'rr lri..i b.t errtpltll.'cr for pcrqr.iisitcs under iub'clause (\')
l.lot Alpli(tblc
Nol Ai)Fli*abi.
Nol Applicablc
Nil
Nrtt ilJrrrlir:;lillc
Nor Appliciltrlc
Nil
Nrl
hil
NI'
Nil
Nil
jiiL]i.|j|0inlsdeir'lcd{opr0ftandi05!3ccouftbcjn8'intercst.s0lary.[}0l1$'
a 0{b)ld0(ba) ft rd conrpiltaliOil lhcreol';
li ii'jrli;ttt r\nri:rr3t i)rl:iirri r,' I'11, Aic I
'\irtcutl
,i'ut.\pplicrbltr
J i i !l j il i \rr I lr,\vr|cc,lLJccr ncil incornc undcr secuon 40r\(3)l
fri-qbProPfietor'
For SwastiK
i;\l 0n lhc basis olthe erantinatiou ofbooks ol*ccount and othe.r relevant documcntslcfirJcncr:, whctherlhc expeililiturc covcrcd under section 40A(3) reild tyith rulc 6DD tvcrc milde by accnurrl paycc chequcdratvn on ;r blnk or accouni p:rycc hrnk drnft, lfnol, plcirsc furnilh thc derails;
I ).rli \]l i'.t\ lllcrl{., ::::,: :,, :,:,:-..,: : j :,.
:; r:.c ol {'a),cc
{B) On lhs basis *fthe exanination ofbooks of'account and othcr rclcvanr d,.tcLlrrcnts; iiliG*li rrhcrherlhc paymcni relerrtd to in section 40A{3A) read rvith rule 6DD were maclc by acccunr pnyee chcqut drarrn0n a bank 0r 0ccounl payee bank draft Ilnol, please fumislr tire delails ofarnounl deemcd ro bc thr: proiirsand gains ofbusiness or profession und* section ,10A(lA);
prsvision i'or payrrent r:rfgratuity not allorvbale under secti0n 40A{T);
Anv sun paid by the asscsseu *s m employ*r not allolable under section 40Aig);
parlicultrs ofany iiability of n c0ntingent nature.
YES
| ['AN ilf thc i'airi""-j-l$iLlhl .
Yt{
.rl
Nil
NiI
(e)
(1)
{sl
i.);lii o1- l'ii,\ ixirltlii:r:r: r,\filiiui!i Niti;rc 0{ l)it',,c* i }rA^- nf tl}e Ih!j
,,*,,ilrlrl,j
N(ll',JI( 0l l-rii!rlil( 1*-_,_,.- r\ilorir)t ,NitIt"__i
{ir)anrountofdcduc|ioninadnlissibIeintet.ntso|scction14A|nrc5Dect0||iteexnendit|lreincLrrtciJintejaljnntttnol forn part ofthe total incoine,
l):ir trculars Anlilrrnt
{11
::
ti:,1
urount inadnissible undcr rire proviso r0 sccrion 36(l)tiij).;
i\rnount ofintcrest inadnrirsii;le undsrsection 2l ofthe Micro.Srnall and fulecliurn
Entcrprisfs Devclopnenr Act,?006
I'aniculirrs ofpaynrents made to persons specificd tnder: secrion 40A(2){b)^
Arnoun{s de(n'lcd t0 Lre profits and gains ulder sectitin J2AC or l2AD r:r ]JAIJ or
; Nil
: lrlil
As pcr Annexurc 5
2tr
:_i
i) ln fs.\pccr 0l'ilnysum rctcrrcd ro in clarsc (a), {b),(c),(rJ), (o) {t) or {g) otscciion l.ifl, rhc liabilil), ibr rrl:ruh
ul'arry : Nil(A) Prc-cxi.srcd on tlre lirst day ofthc previoLrs yeaf but lvas nor ajlcrveil in rhr assessri:cnr
preceding previous year and rvas
{a) Paid during tho pievious year;
1l') Not |;id riririn,: the prcr i6xi y(.;1
(13) \\/as incuned in lhe previr:us year and rv.as ; As pcr ,Airnc;ttrre 6
ia)Paidonorbeforcthe duedartibrfumishingthcreturnol'incomcofrhepieviousyeilrundcrsi:orron t.J9ll);
i
i
(b) Not paid on or be{bre rhe aforesaid date.
{5irfe rihcihrr siles tllx, custours duty, exeisc dutv or ary othsr indirsct filr, lgyy. etrss, inrntsf,r:fc., is ir;rsscd throuqh ihc profif ;rnd loss account.)
Nrl
iliii),'\nl0unl0fCentralVafueAddcdTaxcrodits/lnputToxCLedit(lTC)availed0f0ruriliscilduringthcprcvious yuar ard i{s tfrltrilcnt in the profit and loss account arrd lrcatment r.:l'outslanrling Cuntra)Vaiue Added Tox credits I Input'l'ax Credit il1 {l) in thc accounts.
llx'Jtr9lll^Ng:ia,l:)r\/'{l AVAlLID
I 62J639
8268 i2.t
F'r swaEtiKffJq.;I
I]ABA or llAC.
inv Amour)l ofprofir chargeable to tax undcr scction 4l anrj corlrDulallolt lhor.rof
.,lrirr fl l)('is0{l Autotrrrl ul' ]lccrrnrrr ":" )rrctl0.U .., 'r,: D*,t|ripliQn ol'"I'uiri,sirclio;r ,': ConrpL: irif ion,i f ar':r,l.lrl
7it:84t
CLOSING BA'ANCIi
(h)r%priorperior1credilcdordcbit$dtothcprufit&iossauroun|.
riJ
l'iiu I'lrjorl ro uhieh ii rclatcs i
Nct ipplicrblc
Nct Applicablc
NO
Ari't0iJrll
Nil
?{nt AFpiictbie
l(ol z\l:flruirblr
NO
19 \\rhctlrer during the prcvious yenr the assessee receiyed any considcrarion lbr issue ofsharcstthicli excer:rls the rair rnarkct value ofthe shares as rere*ed l0 in secri'n 56(2)(viib), ifyes,please furnish rhe details oithe srme.A(a) \\Ihethcr any anrount is r<l be incrudcd as incomc criargatrre undrr rhe hcac'iriconr lionr
oLher sources'as reierrcd to in clausc (ix) ofsub_scctiJn (2) ofscction 56?(b) l1'ycs, plcasc furnish the tbii0rytrlg dorilils :
trlitile oi lnlinrc
.s:.- et
Il{a) \!ltelirer any amount is to be incrucred as income chargable uncier trrc leari ,ilconrs Jronr
orhcr sources' as refsrred to in clau:e (x) ofsuir-sectioi {2) ofsection 56?(b) Iiyes, ple,i-re fLrrnish the following clehils :
i0 Dcrnils ofany anrounr bonorvcd on hundi or any am'unt due thefe'n {incrurling interesr onthe amount borrowe<ii repnid, othe'ise than elrrough an acccunt payee chcque fsection 6gI)1
r\(al whethei pfimary adjustnent r0 ransrer price, as rererred to in sub-section ( r ) or.scction!:CE, has becn modc during the 1,ear
tLr) lfycs, plca:e lurnish the folkrrving detailsB(r) \vhether rhe lssessee has irrcrrncri cxpendirrr:c during rrrc pre'rous year br r'a_r, oi.irrcrc\r
exceedtng on€ cfors fupees as rcferred to il sub-scction ( I ) of sectkrn 948(b) If ycs, pleilsc t"urnisl.i thc Jbllowing dctails
tlia) \vholher thc asse'Scc has entered inro an impcrmissble avorcance agreerncr){, as rcl}rrcd {o inr'cri'' 96' during rhe previous year- {This ctau*c is appricrbrc fronr !st April, 2{122i
J1,fa) Parrirularsofcachloanordcpositinanam'unrcxccedingthcrinritspecirieiii'seclion2695S iakcn 0r accspfed during lire pcn,ious ycar
"lliLt) l)articuJirrsofeachspccifiesumjrtanilmounrcrceedingthclirllit specificdilsctirrn2(r9SStr]:cn 0r accepted during the prer,ious vear
bir) Partictllar's ol'each reccipi il irr anrount cxcccrling the lintit spcciiicri in sgctiorr )6rJi.l. inaggregate lrom a pcrson in a day or in respect ol.a singlc transaclion or in rc.cpgct ol.iransarti0ns reiilring til on. cvfnt 0r occasion liorn a person, ,uring the prcvious ;,ear, lvrrcrcsuch receipt is orherwise than by a chequc or bzurk dran or usc ofeieclroni.
"t.rri',g ,y.t.u.,
ilricugh a bank account"
Fto
W
.\t)t,'un{ i;lt li r i 'ir;1r I'c.1grl1i
i1.ibr: prer,i*,ri 1,e*.i1.isirrg. in l
ilg",lfrl!{at{ t0 iril the pariics ic j
tlr. ar;irtg.rrt:(';tl.
AJ p(:f Atlltc\ur{ ?
;.-il
xil
(b) Ifycs, pleasc liunish thc flrllorving detaiis
rRi4
0i}:4 ?3C
tHn0R*
;rasfJ
For SwastlK
Nliirilr l
Nil
Pirfliculars 0f each receipi in an rmount exceeding the limit specified in section 269sr, inilggrcgatc fron a person in n day or in respect ofa single transacti0n 0r in fcspect 0ftliinsactions relating t0 onc elent or cccasion from l person, receivcd hy n chrqLrc or l:mkdnift. not bcing an nccounl payee clirquc or *n acc0unt payee bank rJra{I, cluring {hu previous)'crr
Prniculars ofeach paynrcnt made in an amount excecding rfic limit speciliccl jn scclion2695T, in aggregatc t0 a pcrson in a day or irt respecl ofa single transaction ur in respr:ct of'lransrctions relcting to on eycnt or occasion to a peison, olhcrlvisc lhan Lry a choqlo ot bafikdmft or use ofelectronic clearing systcm through a bank account dilring the previous year
b{ 0l
irid) Particulars ofeach payment in an anrounl excecrling the linrit spccilictl irr sr:r{ion 36vSl-. rrr
aggrcgate to a person in a day or in rcspect oftranstctir:ns rclating {o or)e cvcilt or Qcczrsion iita pcNon, made by x chequc or bank drail, not being an $ccornt payc{.: cheque 0r iln il0coufitpalcc bank draft dLrring the prcvious year
"(l)aiticulars at (ba), (bb), (bc) tnd {bd) ileed not to be given in thc cLse o!.receipt by ofprynrent to aconrPiny 0r a post olllce silving bank, a cooperative brnk in case oftransaclions referred to in sectionro il *-orillcarion No. S.O. 2065{e) tJatsd jred july,20li}"
3lic) Particularsofcachrcpaynrentofloanordepositorirnyspecifiedadyanccinanailorntcxceeding the iimit spucificd in section 2591'nrade during the prcvious ycor
ii(rl) Pirrticularsofrcptl'rlentofloanordepr;silorany;prcifirri aclvanceinananmuntexcecrjingthe limit spccifiqd in seclion 269T receivcd otlrerwise than by a chcque or blnk <irafl or u:;eofelcctronic clcaring systeil through a barrk account during thc pruvious ycar
N'l
Oovcilmeni conpany, a balrkrng
?69St or in crse ofpcrsons rcl"crrctl
l 11s pcr Anncxurc ll
: Nil
Ilcnrai ks )
'll(ci Pnrticularsofrep$),rnenlofloiinorCeposilora*yspccificdarir,anccinrnxrttoglt crcecrlrqg : \rlthc Ijrnjt spccilled in section 269'l^rcceived trl,a clretlrrt gr bank dririi *,lrich is rrrt trnaccoi)rt paycc chcque nr accounl payee bartk dr.rlt riuring lhu prcviuus ycal
iiJrrtirtli:ir:;at(c.),{d)rrnd{cJnccdnot|ogivenirrthccaseofrcpaymentofanyIrlanrldc.posi|illr- C0veinl)lcnl, Covemn]enl company, bilnking cornpany or a corporation cstrblisherl by il Clentral, Slnta or provincirl i\ct]
l:''rl l'r'laiisofbroughtlunvartJlossoreleprcciirtionallowanccinthefollorvingn.jasner,tothccxtcptavaliable
;a):: t::'l::iti
'\:r.'ssrrrcn | \'cirr' ,)'irf|lu ol1,,
f.r1v.1gori1111
i\Jl0unl iis '. ;..,
rClilllleil I ll lnL': :
ils5c5:iC(l::::: t: ltlt I ,t .
dcprcciitli0n is. l:: .: : : : .. :: :: - :i :i .:t:::::l' icis iilt(i lior "l. . : ':'irl)11!iltl t)tnding,::,. lltcJl tilj.:c . i
iticcsslird t ' :
.'\ll l0s.!Cr
yi lllr.lr';;rr lei:s,1
:iicureciNli{:Jl !rol
,.plloli'ti uA
:," lliljl"ii l,: , ;., I lil],,\r'tr
l lSil D',,'::N'i
tltiiacc i,l ttrer;:,.,*- i".*t;;;f{ IJ,}
\rrrch the rosscs ificurcd prior io the previous 1,ear cannor be ar|:wcd rir be cairied i,orv,,arllrn lerrns ofsection 79 I\A
ii ) \\jheihrr rhe a;sessee has incuned any specLilation ross referrecr ro in seclion 13 cruring the ; NOprri,iou:-.vear, Ifyes, pl*ase jurnish the dclails olthe same.
rrij rihcirrer rhe a.\scssee hirs inr:urred any ross referred t0 in secri'n 7JA in rcspcc{ {lr.rn}. : Nos|eciiicd business during rhe prcvious yr:ar, ifyes, prease ii1.lish tretairs oriLhc :ranrc,
iel In care uf a ci:mpa'y, please srarc tha{-rvherher rhc compsny is ticenrerJ ro he carryi'6 on ir : NA For Swastik Agelptel
.1,;:lm:Xa*'ff::J;rufm*l''i''li''*''pt'n"run'rur'ri'?a.ruiru : NA
kV'$!13Se rlion-rvise dcfa jls tlf deductions, if any, admissible under chapter VrA or Chaprer ilr i : ,i:i: _. proprietor,(Sectiol l0A, Section 10A,,1). , _ ..
l-.-.: , --;-.-,-__.l- -%-
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\\'htthcr rlrt ilrl*rruiltrl i,tr tir.iL;cluti 0r
ci)ll.rf ir.J diri)lrli{rg
illlirntirlirr;i al)orli I il
lr;lttj:rel i,rrr.' li lri"il iii.i.
rC{lrri( {j'{) l.j iai,)rlciJ
: : :r::,] lln()tillexsc iirrrislr liit r: 1
dcLlils,'lruusriltion:i \!ilii:li i:ri rr)l'
't''o'^'* t
BPLBO:] I42C 26q t)3ll 1/?0? I 47t31ft430 0
iiPLB0l r 426 26Q 03ll ll?02 i I 0/l 4/?020 ]cs {J
i IlPLB0l142C 26Q 0 lil l/?02 l 0r/r 4/20:1 Y LIS i1
iiPLB03 I {2G 26Q 06/i0/20? I 0st21t2021 Yo, 0
I BPI-n0t rr2c 24Q ay31i202l 0?/31t?024 Yrs
IPl.B03 l42G ?11(l 03tJ1 t2021 I 0/ I 4/?020 Yes
BPLBO] 1 42C ?,1Q au31t20?1 0vl4/2024 Ycs 0
BPi-B0t i 4?0 ?4Q 06t30!2421 05/? llt02t Yes 0
li {a) Wliethcr lhs a.ssessee is rgquired to deduct 0r coilsct tax as per thu provisions ofChapteiXVll-B or Chaptcf XVII-BB, if ycs plcase furnish:
(b) tvhcther thc ffsessce is rcquired to lunrisir thc $lslement oftax deductcd 0r tan c0llcctod, llyes, 0lease fumislr thc details:
YES, As pcr Anrcrrrrc 9
YE5
iI
:
'a-'t::i....
-,
(c J viircther the ilssessee is liable to pfiy interest Lrnder section 201 { I A) or scction ?06C(7)ycs, plcixc Iunrirh:
if yEs
)iitc I,fIt,.j]l"n1.
0'7/20t2024
35 (rl In the ci.rsc ofa tracling concem, giye q[antitative detajls ofprincipal itctns ofgoods iradcd i Not Applici]bl'
iiroduots.(..\) Rr'.v trf rterills : Ngr ..\ir. jrrrrir j.,
(B) Firishcd producls / By-products : Nor Applir,ble
i0A wllcthci tilc as:eisee has receir,cd alry flmourl in ths nature 0fdividcnd as rcfcn'rd to in sutr- : ],jO(r) clause (c) ofclause (22) ofseclion 2
ls
\\rh.:ther any' cost audit rvas canjed out, ifyrs, give the details, if : N;\ail)', 0i'dis qualitlurlion or disagreement on any
metlerlilemlvalue/quantitv as may be fspoftcdlidentified by the
[osl audilof
Whcther any oLrdit rvas conducied under the Central ExciscAcl, I NAi 941, if.yes, gjve th6 delails, ifany, ofdisqualification ordisl::rc€nrcnl 0n any matter/iten/ vaiuel quantity as may be
f ri,orlcdr'iijcnirlied by thc aud itor.
\\iircthcr any audji rvas conducleC under.sccLion ??A ol : N{)tlrcFinance Acl,l99t4 in ielaLion lo yaluation oftaxablc ren,ices,
l:irrrnce Acr, I 994 in relation to vaiuation ol lalable services,ify.1\, give the detrils, ifan1., 0i"disqutl ilication or disagrcement
oJr nny fictlfrliterll/ valuell[i|I]tity a$ lnay be repotled/ jrjuntill|)rl
bi,the ruditor.
Drtriiis rcglidingl rurnolcf, gfts.s pftilrr! etc., lor the previous 1,enr itnrl prcccding prcvious -ucnr.
Fon Swastik Agenciffi' r
s.wl$-+::--"-FroPrietcr";1)
li,
i':ul dcdr:ctinn andj.o
t t..ri.jhl rri.:f i,ur'i
I l; r ilh.r ('l'AlJ) :i,.]:i.
RPLBO:] I42C
(b) ifyes, please fumish the follou'ing delails
Yr:*r.'I:1T::iToliri lumo!er clf tll€ l 4704 I 658
iri,i!!,r:w**.-"--lC:oss profitlTumover *7""1- r4?rl4i?isJ tl:6 2 I ?70003 ill0lll:6
1 fict prnfit I Tuntover4-*------*-------i Stock - in ' tradc il*I
I umovcr
i i'latrrill consunrcd /
i l'iui,hcri goo,ls produced
6356592 I 4704 | 658 4,32 4652900 iri0il156
r 891 0259 l 4?04 I 65& 12.86 t568't174 lll03ll56 I4 t)
I
I r \.'r
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t,_-lc
4l
IO]I 8I]AII,\'I KUN4AR JAN'I
iar Swaslik
litii)ll{ll,i lllii
lliric I I '-' ", l. 'i' i ' .1 t':
I'lrcr:iNiloR{r ' ! t
: Nil
: Not APP|icable
: l^,iO
: Not APPlicablc
: Not Applicrblt:
As per our rcporl ofevcn date annexed
I''or I'lRAI(ASII S' JAIN & CO.
CTI^RTEREO ACCOIJNI'ANTS
Finn Rcgisttation No. 00?1?lC
Firm PAN No. AABFl9589l.
n,'f ,{in{ tv t''
cA cAUMvltllir^DIAPARI-NER fnlr4emtrership &ro.,{05326Pan AClVl'}l?928,{
\)olnli- 2\ U o53 t*6 ff SfiSil R\\ tr
j'icrisc iirrnislt the rlelails ofdemlnd raiserj cr relund issued during lhc prevjous ycnr rtnricr
rnv rr-r larvs olhir lhal Income ta,r Act, 1961 and Wcalth ra'l Acr' 195? illongwith delails ot
rclcrrnl proceedings.
(a) Whcther the asscssee is requircd to furnish stntcili'nt in fonn No' 6l or Form No' 6 lA or
Fonn 6lB
{ir) l1'ycl. plcase furnish
irrr \\,'hether lhe l.-csesJee or il; parcnt en1itl or *tternate reponing enlily is Iilble to iumish
i r) i fi.lot tlrre, plea,sc cntcr erpectcd date 0f furnisiling tlte report
i)rratl-up oltr:tal expenrliiure ofentilies registcrcd or nol registered rrnd*r OS'1'
'l'hi: Citusc is rpplicnblc frorn lst April, 2022)
:tI
&geWies,
fik{ryFrcpri*tonrY&.
Forswasrikffl:ry
r'i,t ,tporr as referrcd to in sub-scclion (2') ofscction 28i;
ll)l lfycs. p)casc lurnrsh tlrc tlrllOwing delailr
ProPrietor"
Annexure - 1
Pleasr: furnish thc Discluusre as per lCl)S:Forming Part of Form N0,, 3CP-CI,AUSll, ll(t)
i&*-*--l
Thc aocounlo are prepared on mcrcantile systetti of accountltncy trndcr hislr:ricll cosf
ICDSI -AccountingPolicies conventioninaccordancewitlttheaccountingstandat'risissuedbytltclnrtilrrttofClhanercdAccountanlr of Indir.
jl;: iCDSil - Valuaticn ofirrvcntoi'ics
lCDSlll - Constnrctic,n
Contract
ICDSIV - Rcvcnuc
I{ccognistion
ICDSV -l'engibleFiixedAsscls
iCDS\t1l - Government Crants Not Applicablc
ICDSI\ BorrorvingCosts
ICDSX - Provisions,
{lonlingent Liahilites and
[.ontingent Assets
Inventories are Vahle d at cost or Nef Realisablc V:rlile (NRV) rvhichevcr is lorver,
Not Applicable
i) Itevenue form Sale ofGoods is reeonized wlrcrr ;rll Lhc significitrt risk rtrii territrLls i.,i
orvnership arc lransferred to thc buycr and scller rciains no cffcctivc conttttl ,.rl tlir gLtttJr
Ilansferrqd tu clegree usually associatcd willi olvnrrship.iiJ i"{o signilicanl LinccrlainlY ext:ir
Legarding the anrount oflhe consideraticrr tbal rvill bc derived fiortt t.lte sirlc olgoods.
Fixed Assek arc stated at historieal cost less ncnrnruia(cd d*prcciationiiJ Csst of fixcd assstii
eomprisesitspurchasepriceantlnny attributabi*cxpenditure(bo{lrr}ircclrndintiircct}ftr
brirrging an r$set to ils working condition for its intendetl use
i.w,.i&
Bono*,ing cost that are direetly attributable to the acquisition or construction rrl quafifying
assel,s is capitaliz.cd as a part ofcost 0fassel5, Other borrowing cost are rccognizcil as an
cxpcn$s in lhe period in which they are incurted.
i)frovisionarrrccognized(forliabilitieslltatcanbenrcasuredby usingasubstanrial rlcgrr:ci'festita*tion) when ; a) the conrpany has a presonl obligaiion as a lcsult of a pirsl cvrnt; ll)a probable outflorv ofrEsor:rccs cmbodying cconornic burctii.r is cxpceteci to s{{tld rl)L
obligation I and c) lhe arnounl of thc oblig,;rtion ran be reliablv esriuralcri
For swasrikdw
ProPrietor"
)\,)\
s&\Eq.gio*q' rDl Psrr lovl'Fro
I(ol7i{'tr-icl
s6g{-*n
nih*s OC)t'-T*3
aail\.1 m C-l€s6!n r c.l
@
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;do Nar€odooo6do+-:\l'd:45 v;+bo+i'.|ooo\o+oo\o\f, 66;+ F+ci sooqno-ooQor-lq;.i, -;$+-sNrQhnngq:h:lfi" F-'; ;:*19 c'lva{€nn
6S
n(>
ER RHRRHRHaRtHnFRRRF:a :Hr;fEE;ifinSF:::xRNRINNRRRTiKFTRRFFddbobboo-oooaaoqq{{{$rqSlqqaSSSSSS€A€aaAAEia€ase<eg:gSgS335SSii1R535s
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Ori0
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"/7
3<:
\:iture of lrrntl
For rhc monrh of Apdli020lior the nronrh of May'?02t)For tlrc nronth ofJunc,Z020[or lhe nronth ofJuly,2020|].rr ti," u,ou,,, of AugLrsl2020f r,i ritr ll)0nth 0f Septe{nbrr,2020l:,:* tiru rnonth of 0etober'?02Oi:ur tlrc morrrh of Noven:ber,2020I:or the month of December,2020For the month ofJanuary'Z0ZlIror thc rnonih of February'?O21lror rire nonfi of lvlarch,?03i
Annerure - 3
{NNUIURE IiOR IPF ItORIlltNc PART OF FOIillt I'JO. jCI]-CLAUSIi 20{tr)
la993 ts19517fi2014624 tst06t202a
9426 fitt?t2A2At5121 t7l18t20?0l3:30 r5/09/2020
15238 r51r0t2020
1848J r6lr r/2010
156t6 tsltzqa2a14798 $ftll2A2ltnga t5la2n02116584 15tA3l2A2l
20150 t5/03t2 21
Tlre nehal tl*{c of
p$Yfient l0 the
c$nfsrned auih0rilics
r.&1y-\
10893 201lJ5na2a
t.r6:'l ltir06l10:0\)42{t t3i*"1J20311
I .{?? l l.{.,(llti 2{}10
I j2.li) | rdl(]rl{}ltlI 5lil {}lirl{}rl{)lit
ft{.lti.i l.ii I lr:(}:{}r 56 r 6 {}li/1 ?120:0
14798 \ilAtn02l19390 t5l$2nil2tt6584 l6/03/207t2A350 t2!A4l2ry2t
i-]ST T)}i D I]LAY!,D I NON PAYMETTS FOR EPF I'()RMNGPART0}-F()RM NO, JCN.O.NO.AIUIlrrr lirc rlonih of April'?0?0i"or rir. n'tonth ofN{ay'2020i:i'r tite ntonth of Fcbruary'2021
10893 15/$5ft420
t4624 W46t7fr2016584 15103/2021
10993 ?0t05/?020
14624 18J06/207{J
16s84 taa3tz$21
For swastikil"il"$4_
ProPriet'or'
'l'he nc{ral,rmourlt plrid
Annsxsrc - 4
&NI{EXURE FOR ESI FORMINC PART OF FOI{['{ FIO, JCD-CL.!U$Ii r0{b)
fl,r,*t,,rl i '\clrr;tlrl;rtt "fhrticuilrs
For thc month of April'2020For thc rnonth of May'2020
I'or thc month of iune'2020irLrr the month of July'2020
i'or rhe month of August'?020
l:or rhc month of Septernber'2020
iror the nonlh of Octobef'20?0
i:or ihe nonth of NovembeC?020
Iror the month of DecenbeC2020iior thc monlh ofJanualy'202 I
F'rr the moil1h of Februrq/2021FL.rr ihe month of lr4arch'?02tr
1744 l'laltzaTl27(15 l5l0ll202l
l74tl l5fill212l2491 tsl\tnazl2488 \sfilnaTl2416 l5lrcl?1?a2945 l6ll1n0za24:14 t511212024
2339 tsfill?{tll2128 13t8212021
4t33 t5l04fta2l4&06 tsl05l202l
rrnourr I t,:ritl -l -'+i::'L1741 tllitll\lJ\ttu
2765
17 44
2493
24!t,2416
2q45
2474
2339
29284t334$,06
r8i06/1020tll()7/2428
']la8/20?afi1a9t1020
a\l10fta2at3/l 1 l2$2il
0sll 212010
09/0 li?02 I
lva1n02l16ra3n02l1y$4t2821
For Swastik Agencies'
s.R.s*2ProPrietor'
Due 0*tc ol I'itYllte nt
-!i
l
i.. - d**lRnuu.<642".".44l;;-qo;E€e:.l:.l(rOiXc!o6;-OOl:::NNlNll\o\o!1$6coXX9$tidiU-:-(rill:-:-HliEglE*ililEEEIa;ePElfrt68H???nfrH;;-r<<{<<<c.m{<<<:"iERERSBBRBnRo;:nsRf,s3:3$:1:6!E{cl@@n_6d'. \C ct r v, t e{ t\ cn * r.l
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l: l=rItlrfifi{1FF1Fi{Ft;lrtt??tEQqF77lL eee66{:26(:MqEl-]
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Amoilnl Ineurrcddrrring the prev" yr.But rcmtining OISas on thc lflst dtry of
rJrcv, yr.
Anncxure - 6
ANNEXURE FOR LIAI}ILITY IITCURRTD DURil,i$ YRSYIOUS YAAN TO AN, FOR}ItNCI'ART Or FORM NO. 3C0_CLAUS0 26(U)
Anrount ptldlset off bcfsrc tltc durdltt ol filing ruhrnldatc uplo whicir
rcporlrd i0 thc (tx s!rdii rcpnrl
r\rrrounl (tnpaid ou | \r,lrcttntllrc dur rlltr of I prrred
lilirg rt{rrrr/rJrre i r trrorgh l,l; !
Itplo u,l:i{h til Iildit i ,\l('
IlPF
ESIC
PROFESSIONAL TAX]'DS ON INTf,RESTTt]S ON CONT}TACTl1]S Oii SALi\RY'lcs 1,,,\\'.{BLEir1,.\Ni)i IAX(;st' PA\,..\ilLE
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9427 0s/44t2021319r9 05/04/20?l
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SWASTIK A6THCIES
Z[4,S&MTA I'IAGA&,NEMAWAR ROAB,pAlnA,lN]0BE
Salance Sheet as on 31st March ?021
{.As peichedule-Vl atiached)
lt.lNvtsMtllTs
ffii s.tt.arte'Vll attached)
rfr" DEP0slrs
Electricit\l (MPPKWCL)
.,.\i}ITAI. AND LlABILITIES
:' I LC,:l,liToR s CAPITAL
j', i, , .' eeule.l attacheol
(Amorint Rr
AMOUr'lr
1,36,68,1 I ;
i)
;o/ a1 nliio'l,uttv)/ '
.W
. lnventories
As per certified bY Proprietar)
S. Receivabler
(As per Schedule'Vlll attachcd)
C. Advance on Curr€nt Account
(As per Schedule-lX attachedi
D, loans & Advances
{As par Schedule"X attachedi
[. Cash & Bank Balances
(As per Schedule-Xl attached)
4,48,i
b/J 5,U5,ri j: '
As oer our report of even date attchcr:;
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tI
1.89.10,? 59 iI
iII 6l Gq, ilr.
')l,Q{.i:i :
-' lr-r1f:-V a i.ta chedl
ia. Cti''e; Current Liabilities
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For PRAKASH 5. JAIN & CO' t
CHARTERED ACCOUNTAN I SI
FRN.oo24 2 3C IF*r Swnstik &6ene$s,
I r#*.v-ProPrietcr:
,. . ' ,: r:: 'i'l
EPADIA
ARTN I R
M.NO 405326
For Swasrik- .il,v::
pRoprnrtrs AND ASSETS
2,10,37,599
ll,bI,L tu
2,26,L4,471
1,67, i9,857
i Lr,,Luit{. s-EgBsqlu$ sglA 5ecui"eri loans
i{.,, p.r Schedule-ll attachecl)I
I1 l',. ".iitrecuied Loans
- . ::.l: lll rttached)I
ProPrietor'
SWASTIK A6TNCIES
2O4,5AMTA NAGAft,NIMAWAR ROAD,PALDA, INDORE
For The Year Ended on 3Xst March i021
AMOIJNTii, .1[ricuLARS
,li: Ope ning Stock
iil:k {i,'ies;la)
ii,Lrtl.; iitts;le)i,t Puri:liSC
i
I
iTo Direcl IxpensesI
lCartage & Freightl-,,-
, ' 'l _\tc r-a Lnarges
ilr':;lrciiy g. Water Expenses
I i,, t.;i l : ,l 'l r-,r:.: I i
t.--il|rail
ill l nx
;'.t ages
I lrrilan sag
I ilc Gas Charges| .' ..ne Rtpairs & Maintainance
l'-rr-l:3r !r,vlard
Gross Profit
Fsr Swaslik
I4,14,i\
38,1S,18i
1,18,68,537
By Sales
8V Closing 5t0ck
Siock {Mosala)
Strrck {Resale}
1,$r,1tl,:5 t
I
45,83,02s
7,43,27 ,234
90,343
9,94,955
7,818
80,796
1,80,711
8,73,691
41,311
98,30:
317 t7B1( l? R01
For Swastik Agenciqsa
sR.Proprieto
--F'
r.
Trading Account
PAftTICUtARS
11,91,68,730
36,19,712
?,54,76,75L 16,59,5r,917
5WA5T{tt AGlNclts
17,71,257
104,5AMTA f',{A6Anfi EMAWAR ngAD'PAtDA1lN00Rr
Frofit and loss Account
For The Year Ended on 31st March 2021
Gross Profit
3lffiHl'Jffi:lromBankBy Inte,est Received
By Round otf
T,Ea,ts,zstraooQ94
69,610
t9,64830
**i
i , ' ;,.. ,-.':niing iliarges
il.r il.,l,tlr i ilainlainance
I il i tl,,.,i: l'le l:i;lenses
I I -i l{l,.til iij€:
llr Err C,-r'.je [xpenses
I io {,itslgning ExPen:e:
{ro t-egal E;rPenses
i io Prcpt'rY Ta*
j,.:r'"tr.rol Ei;Penses
' l:r ,t,.^::lilt & [cuiier [xPenses
111 illit::lllaiTax, I ':, ''., 'tti l.i i.lirj,:re iiilgel! lu -ii;riiilrr;r',' Sr Priiltint
l';e i siephcne & l'vlobile Expenses
lTc Cc*rputer Repair & Maintenance
iTc t'aci ing ir'laierial Lxpenses
1
'. vrl ltt* Running & Maintainance
i ri' i'litr",lslcn & grokrage
ilc, irlllrait ln'iDS
1i,. rul; ites on TD5
I i'' r:1,'rrltonY Testing ExP'i,i li" r-:ie I 3!s t) I
iTo Licer:e l'ees
lTc Fe;iival ExPenses
I Ir' irluianon Cess{FY' 19-?o}
l
i ;'. ir irqr''qr-!culil-q&Pe-!$l
ii': -';l::rii t.r st;,ii tt"elilre ExP€nses
.- il.i;t:: i iira8i:
i.-lgrrr;ialion & Amortisation Expenses
1c Nrr, Pfofit {Tr3nsferred to proPrietor's Capiial
::i liwestlk
i iJ i,...r : i i.l i,t Lrll I
iJrlt:i
2,70,65,5 3z
*i ler our rePort of even date auac
For PRAKASH 5' JAIN & C0'
Char'rered Accountant5
FR|.i.002423C
ADIA
Pa rtnel405326
For 5*u"'kjs.ff$>^ -^^rtatof,
As on 31st March 2021
Ani0uf{TiSf HIDULE-I ..::,],.
iLR0PRTETOR'S [Aen
l{l''ron. tsharat Kumar Kesharimal Jaini
t
Iopening Balanee as on 0X,l$4lt020
lAdd : eredit During The Year
i Profit during the year
lncome Tax Refund
i interest lilcome Tax Refund
1,,55,a2,\87
63,56,557
:,68,330380
2,88,386
2,24,15,870
i,18,794
12,00,0005,000
18,809
23,245
fi,1341 ?q?
- B,,n,ni
lnterest Received on Saving Eank T'TAI {A
!Less : Debit During The Year
I Drawing
I Rdvance Tax
i r.0,5 Receivable
i r.c.s Receivable
Life lnsurance Premlurn
Mediclaim
PropertY TaxrorAl {B}
T0TAL tA-s)lalori,,3 Balance as on 3Uo3/20212,!0,37,599
swAsTil{A6EN{!rs
?O4,9AMTA N&GAR, ru[MAWAR ROAO.PALPA'IND9Rq
SCHESULE TORMIN6 PART OF ANP ANNEXTO TO gALATCE
'HEET
'iiHlouLE'ttisrcunrp tonr'ls
lUnion Bank Alc -00016 (Car Loan)
I union aank Alc -}AAfi iCar Loan)
!nank ol Baroda ifiouse Loan)
jt,.,oo t,uuh'ndra sank (cash Credit)
SrfiiDutl-ltt
UI{5TCURID IOANS
Sharat Kunrar Keshrimal Jain [H'U'F]
i'rirrcv thafat Kumar Jaln
i;,.rrav Jain llUF
japra Shailendra Jain
5iiaiie ncira B.JainI H.U'F']
i:.iirliv Suiana
,ir,rni Surana
Swastik Agencies,-r l-r N,
$"t<"$-e*'<-e'F'
Proprietor.
3,17,9311l r7 q]] i
4,48,7
12,17,038
40,51",559
29,84,481
? a? )q1
45,01,038?q Rq ?1ci
29,45,474
37,A9,4?4
24,
20,000
20,000
20,000
2,26,t4,42L
SWASTIl( A6ENCt[5204,SAMTA NAGAfi ,N6MAWAR fi 0A0,pALDA,nJD0R E
SCHEDULT FORMIN6 PANT OF AND ANNEXED TO sAtANCg 5HETT
As on 31st March 20?1
sUNDRY CRIDITOR5"i
J K Electrocon
National Datia Transport Agency
Uma Shakti Road Lines Gondal
Agrawal Plastic Industries
Apurva Pulses Pvt. Ltd.
Arihant Sales
ARORA ROAD LINES
S R G Amar Cold Chain
Cekatailers International
Daulatlndustries Sangli
l'airdeal Salt Suppliers
Gopalan Foods
Gwalior Delhi Freight Carrter
1-larda lndore Roadways
lniinity Automated Solutions Pvt. Ltd'
Jay Shankar TransPor Services
(ala ,Agencies
Karihik FnterPrises
Madhuram Pulses Pvt' Ltd'
l,4ahalaxmi NaraYan Trading Co'
Mls. Radha Krishna Acua Pvt'Ltd'
ilukta Prasad Rameshwar Prasadt--'j i',it u ngiya Transport ComPanY
1,i"lior.i.nt Roed Transport corporation
Patisharam EnterPrise
Patel Transport Services
Pavan Traders 6untur
RAKASH 5.JAIN & CO.
Rajneesh CreatiorlS
5agar Traders
5arikhlecha EnterPrises
5irakun Devi Cold Storej
5hilpi Vijayvargiya (PF & ES|C Vakil)
5hirdi Sai thaskar Lorry Transport
Siddharth Agro Industries
S,L.Jain & Co.
iri 6anesh Trading ComPanY
i'AJ Engineering Works
l,:run 5ales CorPoralion
'iaitech Ingineerings
Less: Creditors Having 0ebit Balance
Parshrvnalh Solutions
Ljrresl.. Yadav
\.r;iSAS Products 6untur
Swastik A9:Rcits,
sR"xg
1.5,541
69,1 10
L,A0,jaa
11,50,6s1
5,880
1],750
76,A35
?3,677
5 1.200
38,873
47,178
4,48,875
4,340
21,8I52,00,aoj
9,000
8r,6a4
42,43t488
4,0a,776
35,354
3,72,958?o aF(
53,000
22,35,994
1,550
66,86,500
46,02fi
8,000
6,600
4,91,015
65,226
2 1,600
7,45,443
1,000
28,74,750
38,000
9,37,832
13,500
Sub Total {A}
Toial {A-B
Proprietor.
r
'4,sArvrTA -^ Jf#ilX,*ffii:i, rA LDA, I N D o RESCHENUU FORMINC PART OF AND ANNEXID TO BALANCE 5HEET
Ar un 3lst March ?0Zt
it:t
g,qztlI
4.03,708 |'lZA35rt1'
2,\At',:i
31,91 I l i
Yl,d'Lt'll
57,Se4lt/ anctI
1 1711'l!
20,00c
1",98,006i
3,10,61l
47,03,56:i
23,4A,667
5,000
3,000
2,A6,747
1,50,62 3
1 Ad qqr)
1,12,8881 ?q 1qqL'J1]JJJ
1,,46,313
47,952
10,000
1,32,362
12,000
scHEpuLE-v -lqRpvlltoNq i-For Statutory duesT.C.S. Payable
T,D.S. Payable
EPF Payable
Professional Tax payable
MandiTax payable
Electricitv PayabieGST Payable
ESIC Payable
Masala Association
-For Others
Audit Fees Payable
Salary Payable8,42,930
INVTSTMFNTq
Flat at PardeshiPura
Plot at Basant Vihar ColonY
Plot at Anurag nagar
G ujarat Mercantile.Co.So. Bank iShare)
Gujarat Mercantile.Co.5a.Bank compulasory
FDR Bank of Baroda -ll
FDR Bank of Baroda -lll
FDR Bank of Baroda-lV
FDR Bank of Baroda-V
Tax Saving FDR
FDR State Bank of india
FDR Krishi UPaj Mandi
Reliance [quity Advantage Fund
FDR{245s0300035572}
Vyaparik Udhyogik Co, 5o. Bank L' (Share)
94,81,515
{: i:il.l
S0!:X23CI
ti'{ns{?r
SWASTIK AGE|\JOTS
2O4,SAMTA T{A6AR, N TMAW,AR ROAD. PA LDA, I FJ SOR E
SCHEDULI FORMINfi PART OT AND ANNEXFD TO sAtANCg 5HTTl
,4s on 31st March 2021AMOUNI5rHInuL[-vilt
)) q)?&t,/..v
5,00,400
J.0,49,145
8,710
1,73,473
7 4,917
13,890
26,36,744
1,17,99429,057
3.,93,389
7,73,629
n,88,A642,48,586
40,439
2,94J'ze88,47C
2 ]2,6A583, i 7tl
6,22,243
12,553
21-,554
2,a6,234
12,9A7
2,33,68332,869
!,26,326
7,A4,448
J.,58,504
57,974
5,97,57975,944
11,38s
1,25,717
1,00,373
98,480
L,aL,776
L,28,004
84,T78
RECEiVABLgS
S.S.D. Agencies
Swastik Soap Stares
Ratanraj Kirana Stores
Ratanlal Murar,ilal
Bhagrimal Chhitarmal
Pratima Traders
!atish Kumar Shashikant
Maniram ieneral Stores
Bhumi Interprises
5hree Krishana Kirana Stores
5hri lee Traders
f,4ittalKirana Stores
[,i. N'i.5a i es Age ncies
irlanish Traders
Rishi Traders
Rathore Traders
Deep Kirana Stores
Ra,,,indra Ku mar Budsen
Sagar Consingnine Pvt'Ltd'
Mohandas Indra Kumar
Shivshakti Agencies
Nayan Traders
Yash Marketing
Ashok Traders
'ianesh Agencies
f'lanro 5ales & Markettng
K.S.Marketing
Navkar Traders
Rahul Sales Agencies
ManoiTraders
Akash EnterPrises\r3rri(a tesh EnterPrises
llj;a Padnawati Trading Co'
Prashil Agenctes
Fiarsh InterPrtses
Balaji Traders
l(amalAgarbati & Co
vithaldas Agrawal
lll,,5 l'Jishl T;'aders
5lrti Sanesh Agencies
Laxriii Kirana Stores
Porr,val 5ales Corporaiion
Gariga Agencies
rttf*&*{ to?4t3* }f
niu''-'':*/ flc 3.,t9,79,947
s*'1#Kry
ProPriet
z'4,sAMTA N As;ilfl;ll,i:lHli, 'ALDA,
r N s s R E
scHEuuLE r0ffft4tNfr rfiffT flr f,ilfi A|\lf\lffitil I0 $AtAtI[r $li[[TAs on 31st March 2SZ1
2,31,055
43,239
72,a73
46,457
30,329
9,79,736i
v,a3,\'.:)'3?-,97 2
45,L06
fi,27310,517
73,267
21,474
1,33,47-5
41,59r
8,269
87,254
4,678
-)r9,?]5-''" t
28,658 I
51,691i40,317
I
1J1,,793]'
73,1571
37,941l
6,A6,941!34,931
57 ,80739,7t4
8,300
L6,573
12,625
3,390
7 .617
13,445
1,753
!,63,94,125
1,10,400
10,807
3J7A3,810
BlrShree Hari Traders
Shabd Pratap Kirana StnresRiya Sales Agencies
Amit Agencies
Aman Traders
Rajesh Kumar,Agrwal
Kratika Traders
Shripath Traders
Aakash Trading
Munot Trading Co
Ritesh Sales
f'laman Traders
Gaytri Krashi Sewa Kendra
Adinath Traders
Jai Durga Agencies
Pratima Marketing
Vaibhav LaxmiAgencY
Shiwani KaPil Jain IKukshi]
Garvi Agencies
D. P.Agencies
AAdinath Traders
P;:ras Traders
Adinath Agencies
Yamuna Agencies
Paras Traders
G.C. Treders
Pranjali Agencies
Chitoda Kirana Stores
Narmeda Agencies
fr4ahima Sales Agencies
Neetu Traders SuPer Bazzar
Paras Kumar Omka rlallTandal
Darshanlal GoPilal
Jen,.,ee Traders
Aiul Agencies
Arya Kirana Stores
Sub Tstal {A}
Less: Oebtors HauingCredit Balance
Garima Agencies
I ushar Traders
Santosh Kirana Stores
ShriAdinath Trding Co'
Sub Total {B}
For Swastik A9$ncies
r**J**f4;;{;ti*r*itI
Tstal{A-B}
7,L9,79,941
L,28,187
L,62,65,93B
etor.
il'lill* urx
f uRR[t[ nttiltlillPrepaid Insurance
lnterest on Housing Lnan under ConstructionGST Receivable
5l,a)L
330,65177,58,372
grtC€fri':
19,55,5803,89,29')
7 7,Ar'i '
T6s,atg:
nwtourur
sas! slAsslalasteGujarat Mercantile Bank
Bank of Baroda
State Bank Of lndia
Vyaparik UdhYogik Bank Lfd'
Bank Of Maharashira
Itlotak Mahindra Bank
Cash in Hand
:
/6r.i
7,4Srl
4,48,!01
1,68,114r1 ?aq
4,458
7,50,3445,b/n
swastik Agu,nfil"s.l
Svry-ProPrietor'
LOANS & ADVANCIS
Trirupati Starch & Chemical Ltd
Shailendra Bharat Kumar Jain
Akshat Jain
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5I G N IFICANT ACCOUNTIN6 FOLICI[5
l. N{efhod of Accountine: - Assessee follows Mercantile System of Accounting
2. Revenue Recognition:- Revenue is recognized only when it can be reliably measured and it is
reasonable lo expect ultimate collection.
J
lnventori-es: - The inventories are considerecl at cost or NRV whichever is lower'
i:i xed Assets : - Fixed Assets are stated 1 n:t::::i:lil: ;:if#:Hil) L:?: flil' :::
all iUentifiable expenditure incurred in their acqulsl
in clr.rdc s
other
related exPenditure r... Arr
5. pepreciation: - Depreciation is provided as per the rates prescribed under the Income I d^ hu!'
1961.
,:. lnvlslr'lgg!: lnvestments are carried at cost'
r lrorr'rqit(: - Deposits are stated at cost price'/ . L/:ts v'' --
ForewasrrKTffi
:.WASTIK AGENCIES
204, SAMTA NAGAR, NIMAWAR ROAN, PALCIA,IruDORT {M. P.}
Dare: 15/08/2021
iU
Prakash$Jain&Co.
Chartered Accountants
:0/1, South Tukoganj,
lndore
!g[:-Managem-*'lggffele$a'no'n course of Tax Audjl*u,-4i3p*stinlq'g-taz-Agl' 19-6-1'J"]Le Aqt:i
Assessment Year: 2021-22
l'n,, ,.or.r-rration ietter is provided in connection with your aucJit ufs 44AB sfthe Act in con'nection
r.vith the accounts of tfre business or professiot'-"n- O'''nce sheet "*'O"t't and loss account and
also of vour report in t;;;' 3cA/3cs and Form 3cD thereof'
\i'leconfirmtothebestofourknowledgeandbe|ief,thefollowingrepresentationsntadetoYou
Luring Your audit(s); , r:-n
]"'Thattheregistrationoridentificationnumber,ifany,uncierirrdirecttaxIawsincludingexctsedury, service rax, saies tax, cust'ms':#:i:#:l;::S ;l1 ff ::- *i: i'il: :of Fornt 3CD are correct and there ts r
cla us e'
2,ThattheListofbooksofaccountmaintaineclandtheadclressatwliiclrtlrebooksofaccoun|sare kept " '*O'UuJ-'n ''""
11{b} has been informed by us and there are no other books
and no other location at which bonks are kepl'
3.Thatthereisnochangeinnrethodofaccountingduringtheyearunderconsideration.
li'Thatthereisnodeviationfromthemethodofva|uationprescri!:edundersection]"45A.
5'Wefol|owapolicyofcapita|izinganassetoniyaftertheassethasbeenpurchasedandhasbeen put to ilse- file Uate on which the asset is put to use is as certified by us'
6, That there is no land cr bui|ding ot both which is iransferred during lhe previous ye;lr fot a
considerationIessthanvaIuearloptedorassessedorassegsablebyanyauthorityofaState
ffi
Government referred to in section 43cA or 50c, other than what is informed by us and has
7. We have not made any payments to an employee as bonus or commission for servidr
rendered, where such sum was otherwise payable to him as profits or divirjenrj {under clause
20(a) Section 36{1)(ii}).
- H::[1'?ilil'?:l'-0"'T'o'o'*o
to anv Revenue Accounts' other than those discroscd
rrrL- --..-,-^--:.-,..---J - forthepurposecf businessonly'I' All the expenses incurred on during the Year by us are
10. No cluh Payments have b'een debited in our accounts during the year other than th0se
disclosed under Clause 2l{a)'
ll.NoexpensesofpersonalnaturehavebeendebitedlotheprofitandIossi}CcoUntduringthe
Year'
l2.Therehavebeennoamountsinthenatureofpena|tiesorfinesIeviedonusotherthanwhat
has been disclosed in Clause 21{a)'
13. we have not made any payments otherwise than Account payee cheque, above Rs'10'0001-
{Rs.35,000 in case of Transporrers) covered uls 40A(3) or Section 40Ai3A) during lhe year
except those which have been disclosed in Clause 21{d}'
14'WehavenotincurrecjanyIiabiIityofacontingentnature'
I 15. The taxes deducted at source by us under the provisions of the Income-tax Act during the year
havebeenpaidtoiheCentraiGovernrnentexceptthosewhichhavebeendisc|osedinClause
34ia)'
15'AiIiransactionswithanyrelatedpartywithintherneaningofsection40(A)(2}(b)0ftheAct,
have been disclosed in Clause 23'
17. The statement of tax deducred or collected contains information about oll transactions whiclt
are required to be reported under Clause 3a{b} of the Fornr 3CD'
is. tnterest payable uis ?01{1Ai and ?06c{7} ofthe Act have bEen paid except from those cases
',';hich have been reported in Ciause 3a(c) of the Form 3CD'
19.That we have not accepted or repaid any arn,unt borrowecJ on hunclt ar anv arnturf' t1';'
thereon in contravention to section 26955 '; ;;;";;t Act (including interest on tric
am0unt borrowed), otherwise than through unlrrornt payee cheque except what has been
reported in Clause 30.
20. That we have not accepted anv amount in contravention to section 2:::l;f.|n:lfii:ii;;
that through an account payee cheque except what has been reporteo I
Tax audit report.
21. That the detaits nf demand raised or refund issued dTI: ;Hffi'ffi';:'T't'?:::iother than Income Tax Act' 1961 and *-:'*rt:il:'d:;^',n;;' rcfund othcr than rvhai ti
proceedings has informed by us and there is nt
rePorted in Clause 41'
For;
Swastik Agencies
{ProPrietori
Swastik A$eneies,A
., ' llJ'',/ ,A '1A+rll '' if" --*PnnPrfetcr.
For Swastik Agencies,
[,k"9*>ProPrietor