Acknowledgement Number : 210346930150222

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 QUAVAC INDIA PRIVATE LIMITED

Address 704, BRIGADE IRV CENTRE, , NALLURA HALLI MAIN ROAD, WHITEFIELD , Whitefield S.O , Ramagondanahalli
, BANGALORE , 15- Karnataka , 91-India , Pincode - 560066

PAN AAACQ3842R

Aadhaar Number of the

assessee, if available

was conducted by us M Behera & Associates in pursuance of the provisions of the Companies Act, 2013,

and We annex hereto a copy of our audit report dated 26-Nov-2021 along with a copy each of

a. the audited profit and loss account for the period beginning from 01-Apr-2020 to ending on 31-Mar-2021

b. the audited balance sheet as at 31-Mar-2021 ; 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. Qualification Observations/Qualifications

Type

1 Records It is not possible for us to verify whether the loans/deposits exceeding Rs. 20,000 accepted or repaid
produced for otherwise than by an account payee cheque, bank draft, ECS or electronic modes prescribed in Rule 6ABBA,
verification of as the necessary information is not in the possession of the assessee.
payments
through
account payee
cheque were
not sufficient

2 Records It is not possible for me/us to verify whether the payments exceeding Rs.10,000 (Rs.35,000 in case of plying,
produced for hiring or leasing goods carriages) have been made otherwise than by account payee cheque, bank draft, ECS
verification of or electronic modes prescribed in Rule 6ABBA, as the necessary evidence is not in the possession of the
payments assessee.
through
account payee
cheque were
not sufficient

3 Others Closing Balances of Sundry Creditors, Sundry Debtors, Deposits, Loans & Advances are subject to
confirmation.

4 Valuation of Stock particulars & Closing Stock valuation is as certified by the management as on 31st March 2021 at lower
closing stock is of cost or market price.
not possible.

5 Others With regard to clause 31 of the annexed Form No. 3CD, it is not possible for us to determine whether the loan
or deposit or specified sum or other transaction was taken or accepted or repaid or paid or received
otherwise than by way of an account payee cheque or an account payee bank draft as the necessary
evidence is not in the possession of the assessee. We have therefore relied on the confirmation provided by
the proprietor that he has not taken or accepted or repaid or paid or received otherwise than by way of an
account payee cheque or an account payee bank draft or electronic clearing system.
Accountant Details

Name manoranjan Behera

Membership Number 221325

FRN (Firm 328776E

Registration
Number)

Address No 10, 2nd Floor, Goyal Towers , 2nd Block, RT Nagar, , P&T Col. Kavalbyrasandra S.O , Bangalore North ,
BANGALORE , 15- Karnataka , 91-India , Pincode - 560032

Date of signing Tax Audit Report 13-Feb-2022

Place 27.7.112.64

Date 15-Feb-2022

This form has been digitally signed by BEHERA MANORANJAN having PAN AODPM6488F from IP Address 27.7.112.64 on 15/02/2022 05:23:34 PM
Dsc Sl.No and issuer
21491369CN=e-Mudhra Sub CA for Class 3 Individual 2014,C=IN,O=eMudhra Consumer Services Limited,OU=Certifying Authority
 FORM 3CD [See rule 6 G(2)]
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
PART - A

1. Name of the Assessee QUAVAC INDIA PRIVATE LIMITED

2. Address of the Assessee 704, BRIGADE IRV CENTRE, ,

NALLURA HALLI MAIN ROAD, WHITEFIELD ,
Whitefield S.O , Ramagondanahalli , BANGALORE ,
15- Karnataka , 91-India , Pincode - 560066

3. Permanent Account Number (PAN) AAACQ3842R

Aadhaar Number of the assessee, if available

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

Sl. No. Type Registration /Identification Number

1 Goods and Services Tax 29AAACQ3842R1ZR

15- Karnataka

5. Status Company

6. Previous year 01-Apr-2020 to 31-Mar-2021

7. Assessment year 2021-22

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

1 Third Proviso to sec 44AB : Audited under any other law

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

Section under which option exercised

PART - B

9.(a). If firm or Association of Persons, indicate names of partners/members and their profit sharing ratios. In case of AOP,
whether shares of members are indeterminate or unknown?

Sl. No. Name Profit Sharing Ratio (%)

(b). If there is any change in the partners or members or in their profit sharing ratio since the last date of the preceding year,
the particulars of such change ?
Sl. Date of change Name of Type of change Old profit sharing New profit Sharing Remarks
No. Partner/Member ratio (%) Ratio (%)

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 OTHER SERVICES Other services n.e.c. 21008

2 PROFESSIONS Engineering and technical consultancy 16005

(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, list of books so prescribed ? Yes

Sl .No. Books prescribed

1 Cash Book

2 Bank Book

3 Sales Register

4 Purchase Register

5 Journal

6 Ledger

(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.)

Same as 11(a) above

Sl. Books Address Line 1 Address City Or Town Or Zip Code / Pin Country State
No. maintained Line 2 District Code

1 Cash Book 704 BRIGADE IRV CENTRE NALLURA BANGALORE 560066 91-India 15- Karnataka
HALLI MA
IN ROAD
WHITEFIE
LD

2 Bank Book 704 BRIGADE IRV CENTRE NALLURA BANGALORE 560066 91-India 15- Karnataka
HALLI MA
IN ROAD
WHITEFIE
LD
3 Sales Regist 704 BRIGADE IRV CENTRE NALLURA BANGALORE 560066 91-India 15- Karnataka
er HALLI MA
IN ROAD
WHITEFIE
LD

4 Purchase Re 704 BRIGADE IRV CENTRE NALLURA BANGALORE 560066 91-India 15- Karnataka
gister HALLI MA
IN ROAD
WHITEFIE
LD

5 Journal 704 BRIGADE IRV CENTRE NALLURA BANGALORE 560066 91-India 15- Karnataka
HALLI MA
IN ROAD
WHITEFIE
LD

6 Ledger 704 BRIGADE IRV CENTRE NALLURA BANGALORE 560066 91-India 15- Karnataka
HALLI MA
IN ROAD
WHITEFIE
LD

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

Same as 11(b) above

Sl. No. Books examined

1 Bank Book

2 Sales Register

3 Purchase Register

4 Journal

5 Ledger

12. Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the N
amount and the relevant section (44AD, 44ADA, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G, First Schedule or o
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 N
immediately preceding previous year ? o

(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

 0  0
 (d). Whether any adjustment is required to be made to the profits or loss for complying with the provisions of income N
computation and disclosure standards notified under section 145(2) ? o

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

Sl. ICDS Increase in profit Decrease in profit Net effect

No.

 0  0  0

Total  0  0  0

(f). Disclosure as per ICDS:

Sl. NO. ICDS Disclosure

1 ICDS I-Accounti The Financial Statements have been prepared under the historical cost convention on an accrual basis as going concern and
ng Policies the accounting policies adopted in the preparation of financial statements are consistent with those followed inthe previous y
ear. There is no change in accounting policies during the year.

2 ICDS II-Valuatio As per AS 2 the cost of purchases shall consist of purchase price including duties and taxes(other than those recoverable by
n of Inventorie the enterprises from the taxing authorities),freight inwards and other expenditure directly attributable to the acquisition. Acc
s ording to the ICDS - The cost of purchase shall consist of purchase price including duties, taxes,freight inwards and other exp
enditure directly attributable to the acquisition. However the net profit under both standards was the same.

3 ICDS IV-Revenu Revenue is recognized only when risk and rewards are incidental to ownership or transfer to the customer, it can be reliably m
e Recognition easured and it is reasonable to expect ultimate collection.

4 ICDS V-Tangibl Tangible Assets are stated at cost net of recoverable taxes, trade discounts and rebates less accumulated depreciation and
e Fixed Assets impairment loss, if any. The cost of Tangible Assets comprises its purchase price, borrowing cost and any other cost directly a
ttributable to bringing the asset to its working condition for its intended use, net charges on foreign exchange, contracts and
adjustments arising from exchange rate variations attributable the assets.

5 ICDS IX Borrowi All borrowing cost are charged to profit and loss account in the period in which they are incurred or related.
ng Costs

6 ICDS X-Provisio A provision is recognized when an enterprise has a present obligation as a result of past event, it is probable that an outflow
ns, Contingent of resources will be required to settle the obligation,inrespect of which a reliable estimate can be made. These are reviewed
Liabilities and at each balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are disclosed unless the
Contingent Ass possibility of outflow of resources is remote. Contingent assets are not recognized and disclosed in the FS.
ets

7 ICDS III-Constru The entity has not entered into any construction contracts during the year.
ction Contract
s

8 ICDS VII-Govern The entity has not received any government grants during the reporting period.
ments Grants

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

(b). In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on the profit or N
loss, please furnish: o

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. No. Description of capital asset Date of acquisition Cost of acquisition Amount at which the
(a) (b) (c) asset is converted
into stock-in 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

 0

(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;

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

No records added

(e). Capital receipt, if any.

Sl. No. Description Amount

No records added

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

No. of received or adopted or provisions
property accrued assessed or of second
assessable proviso to
sub-
section
(1) of
section
43CA or
 43CA or
Address Address City Or Zip Code Country State fourth
proviso to
Line 1 Line 2 Town Or / Pin
clause (x)
District Code
of sub-
section
(2) of
section 56
applicable
?

1  0  0

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

1 Furnitures & 10  24,02,330  0  0  24,02,330  0  0  0  0  2,40,233  21,62,097

Fittings @ 1
0%

2 P lant and M 15  12,18,657  0  0  12,18,657  76,170  76,170  0  0  1,94,224  11,00,603

achinery @
15%

3 P lant and M 40  2,79,706  0  0  2,79,706  1,83,619  1,83,619  0  0  1,60,430  3,02,895

achinery @
40%

4 Building @ 1 10   0  0   0  0  0  0  13,83,160  1,24,48,439

0% 1,38,31,599 1,38,31,599

19. Amount admissible under section-

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

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):

Sl. No. Nature of fund Sum received from Due date for payment The actual amount The actual date of
employees paid payment to the
concerned authorities

No records added

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

Sl. No. Particulars Amount

1  0

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

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

1  0

B. Details of payment on which tax has been deducted but has not been paid during the previous year or in the subsequent
year before the expiry of time prescribed under section 200(1)

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

1  0  0

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

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

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

1  0

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

1  0  0  0

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

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

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

1  0

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 of payment Nature Name Permanent Aadhaar Number of Address Address City Or Zip Country State Amount Amount
No. payment of of the Account Number the payee, if Line 1 Line 2 Town Or Code of levy deposited
payment payee of the payee, available District / Pin deducted out of
if available Code "Amount
of Levy
deducted"

1  0  0  0

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

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

1  0

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

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

 (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 Amount admissible Amount Remarks
P/L A/C inadmissible

No records added

(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 Y
covered under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank or account e
payee bank draft. Please furnish the details ? s

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

No records added

B. On the basis of the examination of books of account and other relevant documents/evidence, whether payment referred Y
to in section 40A(3A) read with rule 6DD were made by account payee cheque drawn on a bank or account payee bank e
draft. please furnish the details of amount deemed to be the profits and gains of business or profession under section s
40A(3A) ?

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

1  0

(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).

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

1 Venkatakrishnan J B AESPJ5311D Director Director Remuneration  15,00,000

2 Venkatakrishnan J B AESPJ5311D Director Loans & advances  39,01,226

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

25. Any Amount of profit chargeable to tax under section 41 and computation thereof.

Sl. Name of person Amount of income Section Description of Computation if any

No. Transaction

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:-

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

 0

b. not paid on or before the aforesaid date.

Sl. No. Section Nature of liability Amount

 0

State whether sales tax,goods & services Tax, customs duty, excise duty or any other indirect tax,levy,cess,impost etc.is N
passed through the profit and loss account ? o

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

CENVAT /ITC Amount Treatment in Profit & Loss/Accounts

Opening Balance  11,76,819 does not form part of Profit and loss accounts.

Credit Availed  21,83,262 does not form part of Profit and loss accounts.

Credit Utilized  28,91,648 does not form part of Profit and loss accounts.

Closing /Oustanding Balance  4,68,433 does not form part of Profit and loss accounts.

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)

1 Expenditure Debited income tax expense  1,29,510 2019-20

 28. Whether during the previous year the assessee has received any property, being share of a company not being a N
company in which the public are substantially interested, without consideration or for inadequate consideration as o
referred to in section 56(2)(viia) ?

Please furnish the details of the same

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

No records added

29. Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair N
market value of the shares as referred to in section 56(2)(viib) ? o

Please furnish the details of the same

Sl. No. Name of the person from PAN of the Aadhaar Number of No. of Amount of consideration Fair Market value
whom consideration person, if the payee, if shares received of the shares
received for issue of available available issued
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 N
in clause (ix) of sub-section (2) of section 56 ? o

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 N
in clause (x) of sub-section (2) of section 56 ? o

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) N
repaid, otherwise than through an account payee cheque. [Section 69D] o
Sl. Name of PAN of Aadhaar Address Address City Or Zip Country State Amount Date of Amount Amount Date of
No. the the Number of Line 1 Line 2 Town Or Code borrowed borrowing due repaid Repayment
person person, the District / including
from if person, Pin interest
whom available if Code
amount available
borrowed
or
repaid
on hundi

1  0  0  0

A.a. Whether Primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made during N
the previous year ? o

b. Please furnish the following details:

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

No records added

B.a. Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature N
exceeding one crore rupees as referred to in sub-section (1) of section 94B ? o

b. Please furnish the following details

Sl. Amount of expenditure by Earnings before interest, Amount of expenditure by Details of interest expenditure Details of interest expenditure
No. way of interest or of tax, depreciation and way of interest or of brought forward as per sub-section carried forward as per sub-section
similar nature incurred amortization (EBITDA) similar nature as per (i) (4) of section 94B. (4) of section 94B.
(i) during the previous year above which exceeds 30% (iv) (v)
(ii) of EBITDA as per (ii)
above.
(iii) Assessment Amount Assessment Amount
Year Year

1  0  0  0  0  0

C.a. Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, during the
previous year.(This clause is kept in abeyance till 31st March, 2022) ?

b. Please furnish the following details

Sl. No. Nature of the impermissible avoidance arrangement Amount of tax benefit in the previous year
arising, in aggregate, to all the parties to 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 the In case the
No. the the lender or Account Number of the loan or loan/deposit amount loan or loan or
lender or depositor Number (if lender or deposit was squared outstanding deposit was deposit was
depositor available depositor, if taken or up during in the taken or taken or
with the available accepted the previous account at accepted by accepted by
assessee) year ? any time cheque or cheque or
of the during the bank draft or bank draft,
lender or previous year use of whether the
depositor electronic same was
clearing taken or
system accepted by
through a an account
bank account payee
? cheque or
an account
payee bank
draft.

No records added

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

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

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

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

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

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

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

No records added

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:-
 Sl. No. Name of the Address of the payer Permanent Account Aadhaar Number of the Amount of repayment of
payer Number (if available payer, if available loan or deposit or any
with the assessee) of specified advance
the payer received otherwise
than by a cheque or
bank draft or use of
electronic clearing
system through a 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:-

Sl. No. Name of the Address of the payer Permanent Account Aadhaar Number of the Amount of repayment of
payer Number (if available payer, if available loan or deposit or any
with the assessee) of specified advance
the payer received by a cheque
or bank draft which is
not an account payee
cheque or account
payee 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

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

1 2021-22 Loss from busines  3,12,489  0  0  3,12,489 143(1 Self Asse

s other than loss ) date ssed
from speculative d 21.0
business and spe 6.202
cified business 1

2 2017-18 Unabsorbed depr  23,08,301  0  0  23,08,301 143(1 Self Asse

eciation ) datd ssed
03-10-
2018

3 2018-19 Unabsorbed depr  16,62,438  0  0  16,62,438 143(1 Self Asse

eciation ) date ssed
d 10.1
2.201
9
 b. Whether a change in share holding of the company has taken place in the previous year due No
to which the losses incurred 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 No
previous year ?

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 No
specified business during the previous year ?

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 No
speculation business as referred in explanation to section 73.

Please furnish the details of the same. 0

33. Section-wise details of deductions, if any admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA). No

Sl. No. Section under which deduction is Amounts admissible as per the provision of the Income-tax Act,1961 and
claimed fulfils the conditions, if any, specified under the relevant provisions of
Income-tax Act, 1961 or Income-tax Rules, 1962 or any other 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-BB, Ye
please furnish ? s

Sl. Tax Section Nature Total Total Total Amount of Total Amount of Amount of
No. deduction (2) of amount of amount on amount on tax amount on tax tax deducted
and payment payment or which tax which tax deducted or which tax deducted or or collected
collection (3) receipt of was was collected was collected not
Account the nature required to deducted or out of (6) deducted or on (8) deposited to
Number specified be deducted collected (7) collected (9) the credit
(TAN) in column or at at less of the
(1) (3) collected specified than Central
(4) out of (4) rate out of specified Government
(5) (5) rate out of out of (6)
(6) (7) and (8)
(8) (10)

1 BLRQ00532A 192 Salary  82,44,090  82,44,090  82,44,090  4,12,500  0  0  0

2 BLRQ00532A 194C Payment  10,96,078  10,96,078  10,96,078  16,751  0  0  0

s to cont
ractors

3 BLRQ00532A 194J Fees for  5,26,209  5,26,209  5,00,000  36,879  36,659  221  0
professi
onal or t
echnical
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 and Type of Form Due date for Date of Whether the Please furnish list of
No. collection furnishing furnishing, if statement of tax details/transactions
Account Number furnished deducted or which are not reported.
(TAN) collected
contains
information about
all details/
transactions
which are
required to be
reported

1 BLRQ00532A 24Q 31-Jul-2020 04-Dec-2021 Yes

2 BLRQ00532A 24Q 31-Oct-2020 04-Dec-2021 Yes

3 BLRQ00532A 24Q 31-Jan-2021 04-Dec-2021 Yes

4 BLRQ00532A 24Q 30-Apr-2021 04-Dec-2021 Yes

5 BLRQ00532A 26Q 31-Jul-2020 03-Dec-2021 Yes

6 BLRQ00532A 26Q 31-Oct-2020 03-Dec-2021 Yes

7 BLRQ00532A 26Q 31-Jan-2021 03-Dec-2021 Yes

8 BLRQ00532A 26Q 30-Apr-2021 03-Dec-2021 Yes

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

Please furnish:

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

1 BLRQ00532A  15,992  15,992 17-Dec-2021

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

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

1 0 0 0 0 0

(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:

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

No records added

B. Finished products :

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

No records added

C. By-products

Sl. Item Unit Opening stock Purchases during Consumption Sales during the Closing stock Shortage/excess, if
No. Name Name the pervious during the pervious year any
year pervious 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 (22) N
of section 2 ? o

Please furnish the following details:-

Sl. No. Amount received Date of receipt

No records added

37. Whether any cost audit was carried out ? N

o

Give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be

reported/identified by the cost auditor.

38. Whether any audit was conducted under the Central Excise Act, 1944 ? N
o

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 N
as may be reported/identified by the auditor. ? o

give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified
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 33030709 14346232

turnover of
the assessee

(b) Gross profit 33030709 14346232

/ Turnover

(c) Net profit / -2817099 33030709 -8.53 692064 14346232 4.82

Turnover

(d) Stock-in- 1074796 33030709 3.25 2501060 14346232 17.43

Trade /
Turnover

(e) Material
consumed /
Finished
goods
produced

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

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

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

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

b. Please furnish the following details:

Date of furnishing of report

c.Please enter expected date of furnishing the report

44. Break-up of total expenditure of entities registered or not registered under the GST: (This Clause is kept in abeyance till
31st March, 2022)

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

 0  0  0  0  0  0

Accountant Details

Accountant Details

Name manoranjan Behera

Membership Number 221325

FRN (Firm 328776E

Registration Number)

Address No 10, 2nd Floor, Goyal Towers, 2nd Block, RT Nagar,, P&T Col. Kavalbyrasandra S.O, Bangalore North,
BANGALORE, 15- Karnataka, 91-India, Pincode - 560032

Place 27.7.112.64

Date 15-Feb-2022

Additions Details (From Point No.18)

Description of the Block Sl. Date of Date put Purchase Adjustments on Account of Total
of Assets/Class of Assets No. Purchase to Use Value Value of
(1) Purchases
CENVAT Change in subsidy or grant
(B)
(2) Rate of or
(1+2+3+4)
Exchange reimbursement,
(3) by whatever name
called
(4)
Furnitures & Fittings @ 10%
No records added
Description of the Block Sl. Date of Date put Purchase Adjustments on Account of Total
of Assets/Class of Assets No. Purchase to Use Value Value of
(1) Purchases
CENVAT Change in subsidy or grant
(B)
(2) Rate of or (1+2+3+4)
Exchange reimbursement,
(3) by whatever name
called
(4)
Plant and Machinery @ 15%
1 28-Aug-2020 28-Aug- ₹ 76,170 ₹0 ₹0 ₹0 ₹ 76,170
2020

Description of the Block Sl. Date of Date put Purchase Adjustments on Account of Total
of Assets/Class of Assets No. Purchase to Use Value Value of
(1) Purchases
CENVAT Change in subsidy or grant
(B)
(2) Rate of or
(1+2+3+4)
Exchange reimbursement,
(3) by whatever name
called
(4)
Plant and Machinery @ 40%
1 07-Jul-2020 07-Jul-2020 ₹ 25,236 ₹0 ₹0 ₹0 ₹ 25,236

2 16-Aug-2020 16-Aug- ₹ 21,186 ₹0 ₹0 ₹0 ₹ 21,186

2020

3 16-Feb-2021 16-Feb- ₹ 61,017 ₹0 ₹0 ₹0 ₹ 61,017

2021

4 30-Mar-2021 30-Mar- ₹ 13,983 ₹0 ₹0 ₹0 ₹ 13,983

2021

5 06-Jun-2020 06-Jun-2020 ₹ 12,699 ₹0 ₹0 ₹0 ₹ 12,699

6 08-Nov-2020 08-Nov- ₹ 49,498 ₹0 ₹0 ₹0 ₹ 49,498

2020

Description of the Block Sl. Date of Date put Purchase Adjustments on Account of Total
of Assets/Class of Assets No. Purchase to Use Value Value of
(1) Purchases
CENVAT Change in subsidy or grant (B)
(2) Rate of or
(1+2+3+4)
Exchange reimbursement,
(3) by whatever name
called
(4)
Building @ 10%
No records added

Deductions Details (From Point No.18)

 Description of the Block Sl. No. Date of Sale Amount Whether
of Assets/Class of Assets deletions
are out
Furnitures & Fittings @ 10% of
purchases
put to
use for
less than
180 days

No records added

Description of the Block Sl. No. Date of Sale Amount Whether

of Assets/Class of Assets deletions
are out
Plant and Machinery @ 15% of
purchases
put to
use for
less than
180 days

No records added

Description of the Block Sl. No. Date of Sale Amount Whether

of Assets/Class of Assets deletions
are out
Plant and Machinery @ 40% of
purchases
put to
use for
less than
180 days

No records added

Description of the Block Sl. No. Date of Sale Amount Whether

of Assets/Class of Assets deletions
are out
Building @ 10% of
purchases
put to
use for
less than
180 days

No records added

This form has been digitally signed by BEHERA MANORANJAN having PAN AODPM6488F from IP Address 27.7.112.64 on 15/02/2022 05:23:34 PM
Dsc Sl.No and issuer
21491369CN=e-Mudhra Sub CA for Class 3 Individual 2014,C=IN,O=eMudhra Consumer Services Limited,OU=Certifying Authority