FORM 3CA [See rule 6G(1)(a)]

Audit report under section 44AB of the Income-tax Act, 1961 in a case where the accounts of the business or profession of a person have been audited under
any other law

1. We report that the statutory audit of

Name GEOSAFE TECHNOLOGIES PRIVATE LIMITED

Address Block D - 401 , Prathna Exotica Near Rudhrax Flats , Khodiyarnagar

S.O , Nikol , AHMEDABAD , 11-Gujarat , 91-India , Pincode -
382350

PAN AAHCG9231H

Aadhaar Number of the assessee, if available

was conducted by us MEHTA & MAISHERI in pursuance of the provisions of the Companies Act, 2013, Companies

and We annex here to a copy of our audit report dated 26-Sep-2023 along with a copy each of

a. the audited profit and loss account for the period beginning from 01-Apr-2022 to ending on 31-Mar-2023

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b. the audited balance sheet as at 31-Mar-2023 ; and
c. documents declared by the said Act to be part of, or annexed to, the profit and loss account and balance sheet.

2. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD.

3. In our opinion and to the best of our information and according to examination of books of account including other relevant documents and explanations given
to us , the particulars given in the said Form No. 3CD are true and correct subject to the following observations/qualifications, if any.

Sl.
No.

Accountant Details
Qualification
Type

Others
ie
Observations/Qualifications

Records pertaining to bifurcation of expenses incurred with GST Registered Vendors and others is not mandatorily required
under the Goods and Service Tax Act, hence, the same is not maintained separately. In the absence of such records, it is not
possible for us to verify and disclose the amounts required to be reported under clause 44 of 3CD for the year ended 31st
March 2023.
ev
Name Ashish Pareshbhai Mehta

Membership Number 189093

FRN(Firm Registration Number) 150531W

Address
33/B Ajanta Commercial Centre , Near Income Tax Circle Ashram Road ,
Navjivan S.O , Ahmadabad City , AHMEDABAD , 11-Gujarat , 91-India ,
Pincode - 380014
Pr

Date of signing Tax Audit Report 28-Sep-2023

Place AHEMDABAD

Date 28-Sep-2023
 FORM 3CD [See rule 6G(2)]
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961

PART -A

1. Name of the Assessee GEOSAFE TECHNOLOGIES PRIVATE LIMITED

2. Address of the Assessee

Block D - 401 , Prathna Exotica Near Rudhrax Flats , Khodiyarnagar
S.O , Nikol , AHMEDABAD , 11-Gujarat , 91-India , Pincode -
382350

3. Permanent Account Number (PAN) AAHCG9231H

Aadhaar Number of the assessee, if available

4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, goods and services tax,customs Yes
duty,etc. if yes, please furnish the registration number or,GST number or any other identification number allotted for the
same ?

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Sl. No. Type Registration /Identification Number

1 Goods and Services Tax 24AAHCG9231H1ZM

11-Gujarat

5. Status Company

6. Previous year 01-Apr-2022 to 31-Mar-2023

7. Assessment year 2023-24

8. Indicate the relevant clause of section 44AB under which the audit has been conducted

Sl. No. Relevant clause of section 44AB under which the audit has been conducted
vi
1 Clause 44AB(a)- Total sales/turnover/gross receipts of business exceeding specified limits

8(a). Whether the assessee has opted for taxation under section 115BA / 115BAA / 115BAB / 115BAC / 115BAD ? No

Section under which option exercised

PART - B
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9.(a). If firm or Association of Persons, indicate names of partners/members and their profit sharing ratios. In case of AOP, No
whether shares of members are indeterminate or unknown?

Sl. No. Name Profit Sharing Ratio (%)

Pr

No records added

(b). If there is any change in the partners or members or in their profit sharing ratio since the last date of the preceding No
year, the particulars of such change ?

Sl. Date of Name of Type of Old profit sharing ratio New profit Sharing Ratio
Remarks
No. change Partner/Member change (%) (%)

No records added

10.(a). Nature of business or profession (if more than one business or profession is carried on during the previous year,
nature of every business or profession).

Sl. No. Sector Sub Sector Code

1 MANUFACTURING Other manufacturing n.e.c. 04097

(b). If there is any change in the nature of business or profession, the particulars of such change ? No

Sl. No. Business Sector Sub Sector Code

 No records added

11.(a). Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed ? No

Sl. No. Books prescribed

No records added

(b). List of books of account maintained and the address at which the books of accounts are kept. (In case books of account
are maintained in a computer system, mention the books of account generated by such computer system. If the books of
accounts are not kept at one location, please furnish the addresses of locations along with the details of books of accounts
maintained at each location.)

Books Address Address City Or Town Or

Sl. No. Zip Code / Pin Code Country State
maintained Line 1 Line 2 District

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1 Sales Block D - Near Ahmedabad 382350 91-India 11-Gujarat
Register 401 Rudhrax
Prathna Flats
Exotica Naroda

2 Purchase Block D - Near Ahmedabad 382350 91-India 11-Gujarat

Register 401 Rudhrax
Prathna Flats
Exotica Naroda

3 Cash Book Block D - Near Ahmedabad 382350 91-India 11-Gujarat

401 Rudhrax
Prathna Flats
Exotica Naroda
vi
4 Bank Book Block D - Near Ahmedabad 382350 91-India 11-Gujarat
401 Rudhrax
Prathna Flats
Exotica Naroda

5 Journal Block D - Near Ahmedabad 382350 91-India 11-Gujarat

Register 401 Rudhrax
Prathna Flats
Exotica Naroda
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6 Debit Note Block D - Near Ahmedabad 382350 91-India 11-Gujarat
& Credit 401 Rudhrax
Note Prathna Flats
Register Exotica Naroda

7 Expense Block D - Near Ahmedabad 382350 91-India 11-Gujarat

Pr

Register 401 Rudhrax

Prathna Flats
Exotica Naroda

(c). List of books of account and nature of relevant documents examined.

Sl. No. Books examined

1 Sales Register

2 Purchase Register

3 Cash Book

4 Bank Book

5 Journal Register

6 Debit Note & Credit Note Register

7 Expense Register

12. Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the No
amount and the relevant section (44AD, 44ADA, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule or
any other relevant section.) ?

Sl. No. Section Amount

No records added

13.(a). Method of accounting employed in the previous year. Mercantile system

(b). Whether there had been any change in the method of accounting employed vis-a-vis the method employed in the No
immediately preceding previous year ?

(c). If answer to (b) above is in the affirmative, give details of such change , and the effect thereof on the profit or loss ?

Sl. No. Particulars Increase in profit Decrease in profit

No records added

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(d). Whether any adjustment is required to be made to the profits or loss for complying with the provisions of income No
computation and disclosure standards notified under section 145(2) ?

(e). If answer to (d) above is in the affirmative, give details of such adjustments:

Sl. No. ICDS Increase in profit Decrease in profit Net effect

No records added

(f). Disclosure as per ICDS:

vi
Sl. No. ICDS Disclosure

1 ICDS I - Accounting Policies As per Explanatory note attached to Tax Audit

2 ICDS II - Valuation of Inventories As per Explanatory note attached to Tax Audit

3 ICDS III - Construction Contracts As per Explanatory note attached to Tax Audit

4 ICDS IV - Revenue Recognition As per Explanatory note attached to Tax Audit

5 ICDS V - Tangible Fixed Assets As per Explanatory note attached to Tax Audit
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6 ICDS VI - Changes in Foreign Exchange Rates As per Explanatory note attached to Tax Audit

7 ICDS VII - Governments Grants As per Explanatory note attached to Tax Audit

8 ICDS VIII - Securities As per Explanatory note attached to Tax Audit

Pr

9 ICDS IX - Borrowing Costs As per Explanatory note attached to Tax Audit

10 ICDS X - Provisions, Contingent Liabilities and Contingent Assets As per Explanatory note attached to Tax Audit

14.(a). Method of valuation of closing stock employed in the previous year Lower of Cost or Market Rate

(b). In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on the profit or No
loss, please furnish:

Sl. No. Particulars Increase in profit Decrease in profit

No records added

15. Give the following particulars of the capital asset converted into stock-in-trade
Sl. Description of capital asset Date of acquisition Cost of acquisition Amount at which the asset is converted into stock-in
No. (a) (b) (c) trade (d)

No records added

16. Amounts not credited to the profit and loss account, being, -

(a). The items falling within the scope of section 28;

Sl. No. Description Amount

No records added

(b). The proforma credits, drawbacks, refunds of duty of customs or excise or service tax, or refunds of sales tax or value added tax or Goods & Services Tax,
where such credits, drawbacks or refunds are admitted as due by the authorities concerned;

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Sl. No. Description Amount

No records added

(c). Escalation claims accepted during the previous year;

Sl. No. Description Amount

No records added

(d). any other item of income;

Sl. No. Description Amount

₹0
vi
(e). Capital receipt, if any.

Sl. No. Description Amount

No records added
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17. Where any land or building or both is transferred during the previous year for a consideration less than value adopted or
assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please furnish:

Sl. Details Address of Property Consideration Value Whether

Pr

No. of received or adopted or provisions of

property accrued assessed or second proviso to
assessable sub-section (1) of
Address Address City Or Zip Country State
section 43CA or
Line 1 Line 2 Town Code
fourth proviso to
Or /Pin
clause (x) of sub-
District Code
section (2) of
section 56
applicable ?

No records added

18. Particulars of depreciation allowable as per the Income-tax Act, 1961 in respect of each asset or block of assets, as the
case may be, in the following form:-

Sl. Method of Description Rate Opening Adjustment Adjustment Adjusted Purchase Total Deductions Other Depreciation Written
No. Depreciation of the Block of WDV/Actual made to the made to written Value Value of (C) Adjustments Allowable Down
of Depr written the written down Purchase (D) Value at
Assets/Class eciat down value down value value(A) s (B) the end
of Assets ion under of of the
(%) section Intangible year(A+
115BAC/11 asset due B-C-D)
5BAD (for to
assessment excluding
year 2021- value of
22 only) goodwill of
 a business
or
profession

1 WDV Plant and 15 ₹4,50,383 ₹0 ₹0 ₹4,50,383 ₹2,04,566 ₹2,04,566 ₹0 ₹0 ₹96,906 ₹

Machinery @ 5,58,043
15%

2 WDV Plant and 40 ₹80,000 ₹0 ₹0 ₹80,000 ₹0 ₹0 ₹0 ₹0 ₹32,000 ₹ 48,000

Machinery @
40%

3 WDV Furnitures & 10 ₹14,040 ₹0 ₹0 ₹14,040 ₹0 ₹0 ₹0 ₹0 ₹1,404 ₹ 12,636

Fittings @
10%

19. Amount admissible under section-

Amount debited to Amounts admissible as per the provisions of the Income-tax Act, 1961 and also fulfils the
Sl.
Section profit and loss conditions, if any specified under the relevant provisions of Income-tax Act, 1961 or Income-tax
No.
account Rules, 1962 or any other guidelines, circular, etc., issued in this behalf.

ew
No records added

20. (a).Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend.
[Section 36(1)(ii)]

Sl. No. Description Amount

No records added

(b).Details of contributions received from employees for various funds as referred to in section 36(1)(va):
vi
Sl. Nature of Sum received from Due date for The actual amount The actual date of payment to the concerned
No. fund employees payment paid authorities

No records added
e
21.(a). Please furnish the details of amounts debited to the profit and loss account, Being in the nature of capital, personal,
advertisement expenditure etc.

Capital expenditure
Pr

Sl. No. Particulars Amount

No records added

Personal expenditure

Sl. No. Particulars Amount

No records added

Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party

Sl. No. Particulars Amount

No records added

Expenditure incurred at clubs being entrance fees and subscriptions

Sl. No. Particulars Amount

No records added

Expenditure incurred at clubs being cost for club services and facilities used.
 Sl. No. Particulars Amount

No records added

Expenditure by way of penalty or fine for violation of any law for the time being in force

Sl. No. Particulars Amount

No records added

Expenditure by way of any other penalty or fine not covered above

Sl. No. Particulars Amount

No records added

Expenditure incurred for any purpose which is an offence or which is prohibited by law

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Sl. No. Particulars Amount

No records added

(b). Amounts inadmissible under section 40(a);

i. as payment to non-resident referred to in sub-clause (i)

A. Details of payment on which tax is not deducted:

Sl. Date of Amount of Nature of Name of Permanent Account Number Aadhaar Number of Address Address City Or Zip Code Country State
No. payment payment payment the of the payee,if available the payee, if available Line 1 Line 2 Town Or / Pin
payee District Code
vi
No records added

B. Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub-
section (1) of section 139

Sl. Date of Amount Nature Name Permanent Account Aadhaar Number Address Address City Or Zip Country State Amount of
No. payment of of of the Number of the payee,if of the payee, if Line 1 Line 2 Town Or Code / tax
payment payment payee available available District Pin deducted
Code
e
No records added

ii. as payment referred to in sub-clause (ia)

Pr

A. Details of payment on which tax is not deducted:

Sl. Date of Amount of Nature of Name of Permanent Account Number Aadhaar Number of Address Address City Or Zip Code Country State
No. payment payment payment the of the payee,if available the payee, if available Line 1 Line 2 Town Or / Pin
payee District Code

No records added

B. Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub-
section (1) of section 139.

Sl. Date of Amount Nature Name Permanent Account Aadhaar Address Address City Or Zip Country State Amoun Amoun
No. payment of of of the Number of the Number of the Line 1 Line 2 Town Or Code / t of tax t
payment payment payee payee,if available payee, if District Pin deduct deposit
available Code ed ed out
of
"Amou
nt of
tax
deduct
ed"

No records added

iii. as payment referred to in sub-clause (ib)

A. Details of payment on which levy is not deducted:

Sl. Date of Amount of Nature of Name of Permanent Account Number Aadhaar Number of Address Address City Or Zip Code Country State
No. payment payment payment the of the payee,if available the payee, if available Line 1 Line 2 Town Or / Pin
payee District Code

No records added

B. Details of payment on which levy has been deducted but has not been paid on or before the due date specified in sub-
section (1) of section 139.

Sl. Date of Amount Nature Name Permanent Aadhaar Address Address City Or Zip Country State Amount Amoun
No. payment of of of the Account Number of Number of the Line 1 Line 2 Town Or Code / of levy t
payment payment payee the payee,if payee, if District Pin deducted deposit
available available Code ed out
of
"Amou
nt of
Levy
deduct
ed"

No records added

iv. Fringe benefit tax under sub-clause (ic) ₹0

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v. Wealth tax under sub-clause (iia) ₹0

vi. Royalty, license fee, service fee etc. under sub-clause (iib) ₹0

vii. Salary payable outside India/to a non resident without TDS etc. under sub-clause (iii)

Sl. Date of Amount of Name of Permanent Account Number of Aadhaar Number of the Address Address City Or Town Zip Code / Country State
No. payment payment the payee the payee,if available payee, if available Line 1 Line 2 Or District Pin Code

No records added

viii. Payment to PF /other fund etc. under sub-clause (iv) ₹0

ix. Tax paid by employer for perquisites under sub-clause (v) ₹0

vi
(c). Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration inadmissible
under section 40(b)/40(ba) and computation thereof;

Sl. No. Particulars Section Amount debited to P/L A/C Amount admissible Amount inadmissible Remarks

No records added
e
(d). Disallowance/deemed income under section 40A(3):

A. On the basis of the examination of books of account and other relevant documents/evidence, whether the expenditure Yes
covered under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank or account payee
bank draft. If not, please furnish the details ?
Pr

Sl. Date of Nature of Name of the Permanent Account Number of the Aadhaar Number of the
Amount
No. Payment Payment payee payee, if available payee, if available

No records added

B. On the basis of the examination of books of account and other relevant documents/evidence, whether payment referred Yes
to in section 40A(3A) read with rule 6DD were made by account payee cheque drawn on a bank or account payee bank
draft. If not, please furnish the details of amount deemed to be the profits and gains of business or profession under section
40A(3A) ?

Sl. Date of Nature of Name of the Permanent Account Number of the Aadhaar Number of the
Amount
No. Payment Payment payee payee, if available payee, if available

No records added

(e). Provision for payment of gratuity not allowable under section 40A(7); ₹0

(f). Any sum paid by the assessee as an employer not allowable under section 40A(9); ₹0

(g). Particulars of any liability of a contingent nature;

Sl. No. Nature of Liability Amount

No records added
(h). Amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to income
which does not form part of the total income;

Sl. No. Particulars Amount

No records added

(i). Amount inadmissible under the proviso to section 36(1)(iii). ₹0

22. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. ₹0

23. Particulars of any payments made to persons specified under section 40A(2)(b).

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Sl. Name of Related PAN of Related Aadhaar Number of the related Nature of Payment
Relation
No. Person Person person, if available Transaction Made

1 Mihir Pandya BWWPP4540B Director Remuneration ₹2,00,000

2 Darshan Panchal DTMPP9327M Director Remuneration ₹2,00,000

24. Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33AC or 33ABA.

Sl. No. Section Description Amount

No records added
vi
25. Any Amount of profit chargeable to tax under section 41 and computation thereof.

Sl. No. Name of person Amount of income Section Description of Transaction Computation if any
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No records added

26.i. In respect of any sum referred to in clause (a),(b),(c),(d),(e),(f) or (g) of section 43B, the liability for which:-
Pr

A. pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year and was

a. paid during the previous year;

Sl. No. Section Nature of liability Amount

₹0

b. not paid during the previous year;

Sl. No. Section Nature of liability Amount

₹0

B. was incurred in the previous year and was

a. paid on or before the due date for furnishing the return of income of the previous year under section 139(1);

Sl. No. Section Nature of liability Amount

1 Sec 43B(a)- tax,duty,cess,fee etc TDS ₹ 63,476

b. not paid on or before the aforesaid date.

Sl. No. Section Nature of liability Amount

1 Sec 43B(a)- tax,duty,cess,fee etc TDS ₹0

State whether sales tax,goods & services Tax, customs duty, excise duty or any other indirect tax,levy,cess,impost etc.is No
passed through the profit and loss account ?

27.a. Amount of Central Value Added Tax Credits/ Input Tax Credit(ITC) availed of or utilised during the previous year and Yes
its treatment in profit and loss account and treatment of outstanding Central Value Added Tax Credits/Input Tax Credit(ITC)
in accounts.

CENVAT /ITC Amount Treatment in Profit & Loss/Accounts

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Opening Balance ₹0

Credit Availed ₹ 26,89,501 Not routed through Profit & Loss Account as assessee follows Balance Sheet Approach

Credit Utilized ₹ 17,55,513 Not routed through Profit & Loss Account as assessee follows Balance Sheet Approach

Closing /Oustanding Balance ₹ 9,33,988 Not routed through Profit & Loss Account as assessee follows Balance Sheet Approach

b. Particulars of income or expenditure of prior period credited or debited to the profit and loss account.

Sl. No. Type Particulars Amount Prior period to which it relates (Year in yyyy-yy format)

No records added
vi
28. Whether during the previous year the assessee has received any property, being share of a company not being a No
company in which the public are substantially interested, without consideration or for inadequate consideration as referred
to in section 56(2)(viia) ?

Please furnish the details of the same

e
Sl. Name of the PAN of the Aadhaar Name of the CIN of the No. of Amount of Fair
No. person from person, if Number of the company company Shares consideration Market
which shares available payee, if whose shares Received paid value of
received available are received the shares

No records added
Pr

29. Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair No
market value of the shares as referred to in section 56(2) (viib) ?

Please furnish the details of the same

Sl. Name of the person from whom PAN of the Aadhaar Number of No. of Amount of Fair Market
No. consideration received for issue person, if the payee, if shares consideration value of the
of shares available available issued received shares

No records added

A.a. Whether any amount is to be included as income chargeable under the head 'income from other sources' as referred to No
in clause (ix) of sub-section (2) of section 56 ?

b. Please furnish the following details:

Sl. No. Nature of income Amount

No records added
B.a. Whether any amount is to be included as income chargeable under the head 'income from other sources' as referred to No
in clause (x) of sub-section (2) of section 56 ?

b. Please furnish the following details:

Sl. No. Nature of income Amount

No records added

30. Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) No
repaid, otherwise than through an account payee cheque. [Section 69D]

Sl. Name of the PAN of the Aadhaar Address Address City Or Zip Country State Amount Date of Amount Amount Dat
No. person from person, if Number of Line 1 Line 2 Town Or Code borrowed borrowing due repaid e
whom amount available the person, District / Pin including of
borrowed or if available Code interest Re
repaid on hundi pa
ym

ew
ent

No records added

A.a. Whether Primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made during No
the previous year ?

b. Please furnish the following details:

Sl. Under which Amount (in Whether the excess If yes, whether If no, the amount (in Expected date
No. clause of sub- Rs.) of money available with the the excess money Rs.) of imputed of repatriation
section (1) of primary associated enterprise is has been interest income on of money
section 92CE adjustment required to be repatriated repatriated within such excess money
primary to India as per the the prescribed which has not been
adjustment is provisions of sub-section time ? repatriated within the
vi
made ? (2) of section 92CE ? prescribed time

No records added

B.a. Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature No
exceeding one crore rupees as referred to in sub-section (1) of section 94B ?

b. Please furnish the following details

e
Sl. Amount of Earnings before Amount of Details of interest Details of interest
No. expenditure by interest,tax, expenditure by way of expenditure brought forward expenditure carried forward
way of interest depreciation and interest or of similar as per sub-section (4) of as per sub-section (4) of
or of similar amortization nature as per (i) section 94B.(iv) section 94B.(v)
nature (EBITDA) during above which exceeds
Pr

incurred(i) the previous 30% of EBITDA as per

year(ii) (ii) above.(iii) Assessment Amount Assessment Amount
Year Year

No records added

C.a. Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during No
the previous year ?

b. Please furnish the following details

Sl. Nature of the impermissible avoidance Amount of tax benefit in the previous year arising, in aggregate, to all the parties to
No. arrangement the arrangement

No records added

31.a.Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year :-

Sl. Name of Address of Permanent Aadhaar Amount of Whether the Maximum Whether In case
No. the the lender Account Number of loan or loan/deposit amount the loan or the loan
Number (if the lender deposit was squared outstanding deposit or deposit
 lender or or available or taken or up during the in the was taken was taken
depositor depositor with the depositor, accepted previous account at or or
assessee) of if year ? any time accepted accepted
the lender or available during the by cheque by cheque
depositor previous or bank or bank
year draft or draft,
use of whether
electronic the same
clearing was taken
system or
through a accepted
bank by an
account ? account
payee
cheque or
an
account
payee
bank
draft.

1 Bajaj Ahmedabad AABCB1518L ₹20,83,734 No ₹20,76,951 Yes-

ew
Financia Electronic
Limited clearing
system

2 L&T Ahmedabad AACCA1963B ₹20,52,186 No ₹20,00,000 Yes-

Finance Electronic
Limited clearing
system

3 Darshan Ahmedabad DTMPP9327M ₹6,00,000 No ₹10,06,140 Yes-

Panchal Electronic
clearing
system

4 Mihir Ahmedabad BWWPP4540B ₹15,44,735 No ₹22,39,446 Yes-

vi
Pandya Electronic
clearing
system

b.Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year:-

Sl. Name of the Address of Permanent Aadhaar Amount of Whether the In case the specified
No. person from the person Account Number Number of the specified specified sum was sum was taken or
e
whom from whom (if available with person from sum taken taken or accepted accepted by cheque
specified specified the assessee) of whom or by cheque or bank or bank draft,
sum is sum is the person from specified sum accepted draft or use of whether the same
received received whom specified is received, if electronic clearing was taken or
sum is received available system through a accepted by an
bank account ? account payee
cheque or an account
Pr

payee bank draft.

No records added

Note: Particulars at (a) and (b) 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.

b.(a). Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single
transaction or in respect of transactions relating to one event or occasion from a person, during the previous year, where such receipt is otherwise than by a
cheque or bank draft or use of electronic clearing system through a bank account

Permanent Account Number (if Aadhaar Number of

Sl. Name of Address of Nature of Amount of Date of
available with the assessee) of the payer, if
No. the payer the payer transaction receipt receipt
the payer available

No records added

b.(b). Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a single
transaction or in respect of transactions relating to one event or occasion from a person, received by a cheque or bank draft, not being an account payee
cheque or an account payee bank draft, during the previous year:-

Sl. Name of the Address of the Permanent Account Number (if available with Aadhaar Number of the Amount of
No. payer payer the assessee) of the payer payer, if available receipt

No records added
 b.(c). Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a
single transaction or in respect of transactions relating to one event or occasion to a person, otherwise than by a cheque or bank draft or use of electronic
clearing system through a bank account during the previous year

Permanent Account Number Aadhaar Number of

Sl. Name of Address of Nature of Amount of Date of
(if available with the the payee, if
No. the payee the payee transaction payment payment
assessee) of the payee available

No records added

b.(d). Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate from a person in a day or in respect of a
single transaction or in respect of transactions relating to one event or occasion to a person, made by a cheque or bank draft, not being an account payee
cheque or an account payee bank draft, during the previous year

Sl. Name of the Address of the Permanent Account Number (if available with Aadhaar Number of the Amount of
No. payee payee the assessee) of the payee payee, if available payment

No records added

Note: Particulars at (ba), (bb), (bc) and (bd) need not be given in the case of receipt by or payment to a Government company, a banking Company, a post office

ew
savings bank, a cooperative bank or in the case of transactions referred to in section 269SS or in the case of persons referred to in Notification No. S.O. 2065(E)
dated 3rd July, 2017

c. Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T made during the
previous year:-

Sl. Name Address of Permanent Aadhaar Amount of Maximum Whether the In case the
No. of the the payee Account Number of repayment amount repayment was repayment was
payee Number (if the payee, outstanding in made by cheque made by cheque
available with if the account at or bank draft or or bank draft,
the assessee) available any time use of electronic whether the same
of the payee during the clearing system was repaid by an
previous year through a bank account payee
account ? cheque or an
vi
account payee
bank draft.

1 Bajaj Ahmedabad AABCB1518L ₹20,06,783 ₹20,76,951 Yes-Electronic

Financia clearing system
Limited

2 L&T Ahmedabad AACCA1963B ₹1,46,758 ₹20,00,000 Yes-Electronic

Finance clearing system
Limited
e
3 Darshan Ahmedabad DTMPP9327M ₹5,78,000 ₹10,06,140 Yes-Electronic
Panchal clearing system

4 Mihir Ahmedabad BWWPP4540B ₹6,52,204 ₹22,39,446 Yes-Electronic

Pandya clearing system
Pr

d. Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received otherwise than by a
cheque or bank draft or use of electronic clearing system through a bank account during the previous year:-

Permanent Account Aadhaar Amount of repayment of loan or deposit or any specified

Name of
Sl. Address of Number (if available with Number of the advance received otherwise than by a cheque or bank
the
No. the payer the assessee) of the payer, if draft or use of electronic clearing system through a
payer
payer available bank account during the previous year

No records added

e. Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received by a cheque or bank
draft which is not an account payee cheque or account payee bank draft during the previous year:-

Permanent Account Amount of repayment of loan or deposit or any

Name of Aadhaar Number
Sl. Address of Number (if available with specified advance received by a cheque or bank draft
the of the payer, if
No. the payer the assessee) of the which is not an account payee cheque or account payee
payer available
payer bank draft during the previous year

No records added

Note: Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or deposit or specified advance taken or accepted from Government,
Government company, banking company or a corporation established by a Central, State or Provincial Act

32.a. Details of brought forward loss or depreciation allowance, in the following manner, to the extent available
 Amount as adjusted by
Amount as Amount as
withdrawal of
returned (if assessed (give
additional depreciation
the assessed All reference to
on account of opting
depreciation losses/allowances relevant order)
Sl. Assessment Nature of for taxation under
is less and no not allowed under Remarks
No. Year loss/allowance section
appeal section 115BAA /
115BAC/115BAD(To
pending then 115BAC / 115BAD Order
be filled in for
take Amount U/s &
assessment year 2021-
assessed) Date
22 only)

No records added

b. Whether a change in share holding of the company has taken place in the previous year due to which the losses incurred Not Applicable
prior to the previous year cannot be allowed to be carried forward in terms of section 79 ?

c. Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year ? No

w
If yes, please furnish the details of the same. ₹0

d. Whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the No
previous year ?

If yes, please furnish the details of the same. ₹0

e. In case of a company, please state that whether the company is deemed to be carrying on a speculation business as No
referred in explanation to section 73.

If yes, please furnish the details of the same.

ie
33. Section-wise details of deductions, if any admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA).
₹0

No
ev
Amounts admissible as per the provision of the Income-tax Act,1961 and fulfils the conditions, if any,
Sl. Section under which
specified under the relevant provisions of Income-tax Act, 1961 or Income-tax Rules, 1962 or any other
No. deduction is claimed
guidelines, circular, etc, issued in this behalf.

No records added

34.(a). Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII- Yes
BB, please furnish ?

Sl. (1)Tax (2)Sect (3)Nature (4)Total (5)Total (6)Total (7)Amount (8)Total (9)Amount (10)Amount
Pr

No. deduction ion of payment amount of amount on amount on of tax amount of tax of tax
and payment which tax which tax deducted on which deducted deducted or
collection or receipt was was or tax was or collected
Account of the required to deducted collected deducted collected not
Number nature be or out of (6) or on (8) deposited
(TAN) specified deducted collected collected to the credit
in column or at at less of the
(3) collected specified than Central
out of (4) rate out of specified Government
(5) rate out out of (6)
of (7) and (8)
(10)

1 AHMG08496F 192 Salary ₹10,15,000 ₹10,15,000 ₹10,15,000 ₹55,425 ₹0 ₹0 ₹0

2 AHMG08496F 194-I Rent ₹3,36,000 ₹3,36,000 ₹3,36,000 ₹33,600 ₹0 ₹0 ₹0

3 AHMG08496F 194A Interest ₹47,442 ₹47,442 ₹47,442 ₹4,744 ₹0 ₹0 ₹0

other than
Interest on
securities

4 AHMG08496F 194C Payments ₹18,40,432 ₹18,40,432 ₹18,40,432 ₹19,956 ₹0 ₹0 ₹0

to
contractors

5 AHMG08496F 194J Fees for ₹1,62,000 ₹1,62,000 ₹1,62,000 ₹16,200 ₹0 ₹0 ₹0

professional
 or technical
services

(b). Whether the assessee is required to furnish the statement of tax deducted or tax collected ? Yes

Please furnish the details:

Sl. Tax deduction Type Due date Date of Whether the statement of tax deducted or Please furnish list of
No. and collection of for furnishing, collected contains information about all details/transactions
Account Number Form furnishing if details/transactions which are required to be which are not reported.
(TAN) furnished reported

1 AHMG08496F 24Q 31-Jul- 31-Jul-2022 Yes

2022

2 AHMG08496F 24Q 31-Oct- 31-Oct- Yes

2022 2022

3 AHMG08496F 24Q 31-Jan- 28-Jan- Yes

2023 2023

w
4 AHMG08496F 24Q 31-May- 31-May- Yes
2023 2023

5 AHMG08496F 26Q 31-Jul- 31-Jul-2022 Yes

2022

6 AHMG08496F 26Q 30-Nov- 31-Oct- Yes

2022 2022

8
AHMG08496F

AHMG08496F
26Q

26Q
31-Jan-
2023

31-May-
2023
ie 28-Jan-
2023

31-May-
2023
Yes

Yes

(c). Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7) ? Yes
ev
Please furnish:

Sl. Tax deduction and collection Account Amount of interest under section Amount paid out of column (2) along with
No. Number (TAN)(1) 201(1A)/206C(7) is payable(2) date of payment.(3)

Amount Date of payment

1 AHMG08496F ₹ 188 ₹ 188 27-May-2022

2 AHMG08496F ₹ 281 ₹ 281 07-Jul-2022

3 AHMG08496F ₹ 844 ₹ 844 31-Oct-2022

Pr

4 AHMG08496F ₹ 1,207 ₹ 1,207 28-Jan-2023

5 AHMG08496F ₹ 281 ₹ 281 27-May-2022

35.(a). In the case of a trading concern, give quantitative details of prinicipal items of goods traded;

Sl. Item Unit Opening Purchases during the Sales during the Closing Shortage/excess, if
No. Name Name stock pervious year pervious year stock any

No records added

(b). In the case of manufacturing concern,give quantitative details of the prinicipal items of raw materials, finished products and by-products.

A. Raw materials:

Sales
Purchases
Consumption during Yield of
Sl. Item Unit Opening during the Closing Percentage Shortage/excess,
during the the finished
No. Name Name stock pervious stock of yield if any
pervious year pervious products
year
year

No records added
B. Finished products :

Purchases Quantity Sales during

Sl. Item Unit Opening Closing Shortage/excess,
during the manufactured during the pervious
No. Name Name stock stock if any
pervious year the pervious year year

No records added

C. By-products

Purchases Quantity Sales during

Sl. Item Unit Opening Closing Shortage/excess,
during the manufactured during the pervious
No. Name Name stock stock if any
pervious year the pervious year year

No records added

36.(a). Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of clause No

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(22) of section 2 ?
Please furnish the following details:-

Sl. No. Amount received Date of receipt

No records added

37. Whether any cost audit was carried out ?

ie
Give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified
by the cost auditor
Not Applicable
ev
38. Whether any audit was conducted under the Central Excise Act, 1944 ? Not Applicable

Give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified
by the auditor.

39. Whether any audit was conducted under section 72A of the Finance Act, 1994 in relation to valuation of taxable services Not Applicable
as may be reported/identified by the auditor. ?

give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified
Pr

by the auditor.

40. Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:

Sl. No. Particulars Previous Year % Preceding previous Year %

(a) Total turnover of the assessee 12439948 10853312

(b) Gross profit / Turnover 5469387 12439948 43.97 4855653 10853312 44.74

(c) Net profit / Turnover 737556 12439948 5.93 954365 10853312 8.79

(d) Stock-in-Trade / Turnover 8357420 12439948 67.18 894510 10853312 8.24

(e) Material consumed / Finished goods produced 0.00 0.00

41. Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than Income-tax Act, 1961 and Wealth-tax
Act, 1957 alongwith details of relevant proceedings.

Sl. Financial year to which Name of Type (Demand Date of demand Amount Remarks
No. demand/refund relates to other Tax raised/Refund received) raised/refund received
 law

No records added

42.a. Whether the assessee is required to furnish statement in Form No.61 or Form No. 61A or Form No. 61B ? No

b. Please furnish

Income-tax
Whether the Form contains
Department Type Date of If not, please furnish list of
Sl. Due date for information about all details/
Reporting Entity of furnishing, if the details/transactions
No. furnishing furnished transactions which
Identification Form furnished which are not reported.
are required to be reported ?
Number

No records added

w
43.a. Whether the assessee or its parent entity or alternate reporting entity is liable to furnish the report as referred to in No
sub-section (2) of section 286 ?

b. Please furnish the following details:

Whether report has been furnished by the assessee or its parent entity or an alternate reporting entity?

Name of parent entity

Name of alternate reporting entity (if applicable)

Date of furnishing of report

c.Please enter expected date of furnishing the report

ie
ev
44. Break-up of total expenditure of entities registered or not registered under the GST.

Sl. Total amount of Expenditure in respect of entities registered under GST Expenditure relating
No. Expenditure incurred to entities not
during the year Relating to Relating to entities Relating to Total payment registered under GST
goods or falling under other to registered
services exempt composition scheme registered entities
from GST entities

No records added
Pr

Accountant Details

Accountant Details

Name Ashish Pareshbhai Mehta

Membership Number 189093

FRN(Firm Registration Number) 150531W

Address
33/B Ajanta Commercial Centre , Near Income Tax Circle Ashram Road ,
Navjivan S.O , Ahmadabad City , AHMEDABAD , 11-Gujarat , 91-India ,
Pincode - 380014

Place AHEMDABAD

Date 28-Sep-2023

Additions Details (From Point No.18)

Description of the Sl. Date of Date Purchase Adjustments on Account of Total Value of
Block of No. Purchase put Value(1) Purchases(B)
Assets/Class of to (1+2+3+4)
Change in subsidy or grant or
Assets Use
Rate of reimbursement, by
CENVAT(2)
Exchange whatever name called
(3) (4)

Plant and Machinery 1 11-May- 11- ₹ 25,781 ₹0 ₹0 ₹0 ₹ 25,781

@ 15% 2022 May-
2022

2 03-Jun- 03- ₹ 33,672 ₹0 ₹0 ₹0 ₹ 33,672

2022 Jun-
2022

3 08-Apr- 08- ₹ 8,897 ₹0 ₹0 ₹0 ₹ 8,897

2022 Apr-
2022

4 03-May- 03- ₹ 78,566 ₹0 ₹0 ₹0 ₹ 78,566

2022 May-
2022

5 12-May- 12- ₹ 7,626 ₹0 ₹0 ₹0 ₹ 7,626

w
2022 May-
2022

6 29-Sep- 29- ₹ 14,407 ₹0 ₹0 ₹0 ₹ 14,407

2022 Sep-
2022

7 12-Oct- 12- ₹ 17,820 ₹0 ₹0 ₹0 ₹ 17,820

2022 Oct-

Description of the
Block of
Assets/Class of
8

Sl.
No.
07-Apr-
2022

Date of
Purchase
ie
2022

07-
Apr-
2022

Date
put
to
₹ 17,797

Purchase
Value(1)
₹0 ₹0

Adjustments on Account of

Change in
₹0

subsidy or grant or
₹ 17,797

Total Value of
Purchases(B)
(1+2+3+4)
ev
Assets Use Rate of reimbursement, by
CENVAT(2)
Exchange whatever name called
(3) (4)

Plant and Machinery No records added

@ 40%

Description of the Sl. Date of Date Purchase Adjustments on Account of Total Value of
Block of No. Purchase put Value(1) Purchases(B)
Assets/Class of to Change in subsidy or grant or (1+2+3+4)
Assets Use Rate of reimbursement, by
CENVAT(2)
Exchange whatever name called
(3) (4)
Pr

Furnitures & Fittings No records added

@ 10%

Deductions Details (From Point No.18)

Description of the Block of Assets/Class Sl. Date of Whether deletions are out of purchases put to use for less
Amount
of Assets No. Sale than 180 days

Plant and Machinery @ 15% No records added

Description of the Block of Assets/Class Sl. Date of Whether deletions are out of purchases put to use for less
Amount
of Assets No. Sale than 180 days

Plant and Machinery @ 40% No records added

Description of the Block of Assets/Class Sl. Date of Whether deletions are out of purchases put to use for less
Amount
of Assets No. Sale than 180 days

Furnitures & Fittings @ 10% No records added