Audit Report FY 21-22

Ack nowledgem ent Num ber :602653100300922
FORM 3CB [See rule 6G(1)(b)]

Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G
1. We have examined the balance sheet as on 31st March 2022 , and the profit and loss account
for the period beginning from 01-Apr-2021 to ending on 31-Mar-2022 attached herewith, of
Name Rajesh Keshavji Dedhia
Address A-4, Gitanjali Chsl, Raheja Townshi

p
, , , , , 19-Maharashtra , 91-India
, Pincode - 400097
PAN AAIPD6806H
Aadhaar Number of the assessee, if available 663548228890
2. We certify that the balance sheet and the profit and loss account are in agreement with
the books of account maintained at the head office at Mumbai and 0 branches.
3. a. We report the following observations/comments/discrepancies/inconsistencies if any:

All the information and explanation which to the best of my knowledge and belief were necessary for the
purpose of audit have been provided by the assessee
b. Subject to above,-
A. We have obtained all the information and explanations which, to the best of our
knowledge and belief, were necessary for the purposes of the audit.
B. In our opinion, proper books of account have been kept by the head office and branches
of the assessee so far as appears from our examination of the books.
C. In our opinion and to the best of our information and according to the explanations given to us
the said accounts, read with notes thereon, if any, give a true and fair view:-
i. In the case of the balance sheet, of the state of the affairs of the assessee as at 31st March 2022
; and
ii. In the case of the profit and loss account, of the Profit
of the assessee for the year ended on that date.
4. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No.
3CD.
5. In our opinion and to the best of our information and according to the 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 Others It is not possible for me/us to verify whether the payments exceeding Rs.10,000 (Rs.35,000 in case of
plying, hiring or leasing goods carriages) have been made otherwise than by account payee cheque, bank
draft, ECS or electronic modes prescribed in Rule 6ABBA, as the necessary evidence is not in the
possession of the assessee
2 Others Since the management was unable to provide figures to reconcile GST ITC as per books vis-a-vis portal, the
same has not been included in clause 27. However, the detailed reconciliation shall be done at the time of
GST Audit as told by the management
3 Others Creditors under Micro, Small and Medium Enterprises Development Act, 2006 are not ascertainable
4 Others Clause 21(a) of form no. 3 CD - On the basis of (i) the examination of the books of accounts of the
Assessee, (ii) the vouchers examined by us on test check basis, (iii) the explanation given to us and
representation made to us against our inquiries and (iv) the checks and controls relating to authorisation
of payments looking at the Assessee's needs and exigencies and to the best of our knowledge and belief,
we have not come across any expenses charged to revenue account, except for those which were incurred,
either under service contract obligations with employees or which were incurred in accordance with
generally accepted business practices, which, in our opinion and judgment and to the best of our
knowledge and belief, could be regarded as personal expenses.
5 Others Clause 21 (b) of form no. 3 CD - It is not possible for the Tax Auditor to verify all payments made by the
assessee during the financial year under audit, in respect of the amounts paid / payable on which tax was
required to be deducted, in accordance with provisions of Chapter XVII-B, but has not been deducted or
deducted at a lower rate resulting in shortfall or deducted later than required or deducted but not paid to
the credit of Central Government consequently, the information reported for the purpose of this clause is
on the basis of the documents and information made available by the assessee and verified by the Tax
Auditor in accordance with the auditing standards accepted in India, which includes test checks and the
concept of materiality.
6 Others As informed by the assessee, the information required under clause 44 of Form 3CD has not been
maintained in absence of any disclosure requirement thereof under the goods and service tax statute.
Further the standard accounting software used by Assessee is not configured to generate reports as
required under this clause in absence of any prevailing statutory requirement. Therefore, it is not possible
to determine the break-up of total expenditure of entities registered or not registered under the GST. In
view of the above we are unable to verify and report the desired information in this clause.
7 Others Since the management was unable to provide figures to reconcile GST ITC as per books vis-a-vis portal, the
same has not been included in clause 27. However, the detailed reconciliation shall be done at the time of
GST Audit as told by the management
Accountant Details
Name Kalpit Jain
Membership Number 434206
FRN (Firm Registration Number) 025193C
Address Sagar Darshan, Karmchari Colony, T

ehsil Road
, , , , , 27-Rajasthan , 91-India ,
Pincode - 313301
Date of signing Tax Audit Report 30-Sep-2022
Place 106.79.200.191
Date 30-Sep-2022
This form has been digitally signed by KALPIT JAIN having PAN APTPJ2142L from IP Address 106.79.200.191 on
30/09/2022 09:53:06 PM Dsc Sl.No and issuer
,CN=IDSign sub CA for Consumers 2014,OU=Certifying Authority,O=QCID Technologies Private Limited
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 Rajesh Keshavji Dedhia
2. Address of the Assessee A-4, Gitanjali Chsl, Raheja Township

, , , , , 19-Maharashtra , 91-India ,
Pincode - 400097
3. Permanent Account Number (PAN) AAIPD6806H
Aadhaar Number of the assessee, if available 663548228890
4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, Yes
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 27 AAIPD6806H 1ZS

19-Maharashtra
5. Status Individual
6. Previous year 01-Apr-2021 to 31-Mar-2022
7. Assessment year 2022-23
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 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 No
/115BAB / 115BAC /115BAD ?
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. No. Date of change Name of Type of change Old profit sharing New profit Sharing Remarks
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 WHOLESALE AND RETAIL TRADE 09008
(b). If there is any change in the nature of business or profession, the particulars of No
such change ?
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 Yes
prescribed ?
Sl .No. Books prescribed
1 Cash book
2 Journal
3 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 Address Line 2 City Or Town Or Zip Code / Pin Country State
No. maintained Line 1 District Code
1 Bank book Shop No Mumbai 400097 91-India 19-Maharashtra

6, Shiv A
rchna Bl
dg, Uppe
r Govind
Nagar, M
alad Eas
t
2 Cash book Shop No Mumbai 400097 91-India 19-Maharashtra

6, Shiv A
rchna Bl
dg, Uppe
r Govind
Nagar, M
alad Eas
t
3 Journal Shop No Mumbai 400097 91-India 19-Maharashtra

6, Shiv A
rchna Bl
dg, Uppe
r Govind
Nagar, M
alad Eas
t
4 Ledger Shop No Mumbai 400097 91-India 19-Maharashtra

6, Shiv A
rchna Bl
dg, Uppe
r Govind
Nagar, M
alad Eas
t
5 Purchase re Shop No Mumbai 400097 91-India 19-Maharashtra

gister 6, Shiv A
rchna Bl
dg, Uppe
r Govind
Nagar, M
alad Eas
t
6 Sales regist Shop No Mumbai 400097 91-India 19-Maharashtra

er 6, Shiv A
rchna Bl
dg, Uppe
r Govind
Nagar, M
alad Eas
t
7 Stock regist Shop No Mumbai 400097 91-India 19-Maharashtra

er 6, Shiv A
rchna Bl
dg, Uppe
r Govind
Nagar, M
alad Eas
t
(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 Cash book
3 Journal
4 Ledger
5 Purchase register
6 Sales register
7 Stock register
12. Whether the profit and loss account includes any profits and gains assessable on No
presumptive basis, if yes, indicate the 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- No
vis the method employed in the 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
 0  0
(d). Whether any adjustment is required to be made to the profits or loss for No
complying with the provisions of income 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
 0  0  0
Total  0  0  0
(f). Disclosure as per ICDS:
Sl. NO. ICDS Disclosure
1 ICDS I-Accounting Policies Fundamental Accounting assumptions are consistently followed by the company.
2 ICDS I-Accounting Policies The are no changes in any accounting policy which may have material effect on the financi
al statements
3 ICDS II-Valuation of Inventories Stock in trade available in hand at the end of the previous year is valued on the basis of l
ower of cost or net realisable value.
4 ICDS IV-Revenue Recognition Sales made by the firm is booked as and when the ownership and risk in the property of g
oods is transferred for price.
5 ICDS X-Provisions, Contingent Liabilities and Provisions for all certain payable expenses are made.
Contingent Assets
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, No
and the effect thereof on the profit or 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. 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;
No records added
(d). any other item of income;
No records added
(e). Capital receipt, if any.
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 Address Line Address City Or Zip Code Country State accrued assessed or of second
1 Line 2 Town Or / Pin assessable proviso to
District Code sub-
section
(1) of
section
43CA or
fourth
proviso to
clause (x)
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 Deductions Other Depreciation Written
No. of the Block Depreciation WDV / made to the made to the written Value Value of (C) Adjustments Allowable (D) Down Value
of (%) Actual written down written down Purchases at the end
Assets/C lass value under down value value(A) (B) of the
of Assets section of year(A+B-
115BAC/115BAD Intangible C -D)
(for asset due
assessment to
year 2021-22 excluding
only) value of
goodwill of
a business
or
profession
1 Furnitures & 10  1,59,357  0  0  1,59,357  0  0  0  0  15,936  1,43,421

Fittings @ 1
0%
2 P lant and M 15   0  0   0  0  0  0  2,81,338  15,94,251

achinery @ 18,75,589 18,75,589
15%
3 P lant and M 40  18,535  0  0  18,535  0  0  0  0  7,414  11,121

achinery @
40%
19. Amount admissible under section-
Sl. No. Section Amount debited to profit Amounts admissible as per the provisions of the Income-tax Act, 1961
and loss account and also 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
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)]
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 paid The actual date of
employees 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
No records added
Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party
No records added
Expenditure incurred at clubs being entrance fees and subscriptions
No records added
Expenditure incurred at clubs being cost for club services and facilities used.
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
No records added
Expenditure incurred for any purpose which is an offence or which is prohibited by law
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 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
.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 District Pin deducted
available 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, if available Line 1 Line 2 Town Or Code /
payment payment payee 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 Aadhaar Number of Address Address City Or Zip Country State Amount Amount
No. of of of the Account Number the payee, if Line 1 Line 2 Town Or Code / of tax deposited
payment payment payee of the payee, available District Pin deducted out of
if 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, if available Line 1 Line 2 Town Or Code /
payment payment payee 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 Address Address City Or Zip Country State Amount Amount
No. payment of of Account of the payee, if Line 1 Line 2 Town Or Code of levy deposited
payment the Number of the available District / Pin deducted out of
payee payee, if Code "Amount
available 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 Country State
of the Number of the payee, payee, if available Line 1 Line 2 Town Or Code /
payment payee if available District Pin
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 Yes
documents/evidence, whether the expenditure covered under section 40A(3)
read with rule 6DD were made by account payee cheque drawn on a bank or
account payee bank draft. Please furnish the details ?
Sl. No. Date of Payment Nature of Amount Name of the Permanent Aadhaar Number of
Payment payee Account Number the payee, if available
of the payee, if
available
No records added
B. On the basis of the examination of books of account and other relevant Yes
documents/evidence, whether payment referred to in section 40A(3A) read with
rule 6DD were made by account payee cheque drawn on a bank or account payee
bank draft. please furnish the details of amount deemed to be the profits and
gains of business or profession under section 40A(3A) ?
Sl. No. Date of Payment Nature of Amount Name of the Permanent Aadhaar Number of
Payment payee Account Number the payee, if available
of the 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
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;
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 0
Enterprises Development Act, 2006.
23. Particulars of any payments made to persons specified under section 40A(2)(b).
Sl. Name of Related PAN of Related Aadhaar Number of the Relation Nature of Payment Made
No. Person Person related person, if available Transaction
No records added
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. No. Name of person Amount of income Section Description of Computation if any
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;
 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);
 0
b. not paid on or before the aforesaid date.
 0
State whether sales tax,goods & services Tax, customs duty, excise duty or any No
other indirect tax,levy,cess,impost etc.is passed through the profit and loss
account ?
27.a. Amount of Central Value Added Tax Credits/ Input Tax Credit(ITC) availed of or No
utilised during the previous year and 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
No records added
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
28. Whether during the previous year the assessee has received any property, being
share of a company not being a 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

Sl. Name of the PAN of the Aadhaar Name of CIN of the No. of Shares Amount of Fair Market value of
No. person from person, if Number of the the company Received consideration paid the shares
which shares available payee, if company
received available 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 market value of the shares as referred to in
section 56(2)(viib) ?
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 of
whom consideration person, if the payee, if shares received 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 No
'income from other sources' as referred to 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 No
'income from other sources' as referred to in clause (x) of sub-section (2) of
section 56 ?
Sl. No. Nature of income Amount
No records added
30. Details of any amount borrowed on hundi or any amount due thereon (including No
interest on the amount borrowed) repaid, otherwise than through an account
payee cheque. [Section 69D]
Sl. Name of PAN of Aadhaar Address Address City Or Zip Country State Amount Date of Amount Amount Date of
No. the the Number Line 1 Line 2 Town Code borrowed borrowing due repaid Repayment
person person, of the Or / Pin including
from if person, District Code interest
whom available if
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 No

section 92CE, has been made during the previous year ?
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 money has been income on such excess money repatriation of
of section 92CE with 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 No
of interest or of similar nature exceeding one crore rupees as referred to in sub-
section (1) of section 94B ?
b. Please furnish the following details
Sl. Amount of expenditure by Earnings before Amount of expenditure by Details of interest expenditure Details of interest expenditure
No. way of interest or of interest, tax, way of interest or of brought forward as per sub-section carried forward as per sub-section
similar nature incurred depreciation and similar nature as per (4) of section 94B. (4) of section 94B.
(i) amortization (EBITDA) (i) above which exceeds (iv) (v)
during the previous year 30% of EBITDA as per
(ii) (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, No
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 loan or loan/deposit amount loan or loan or
lender or depositor Number (if the lender or deposit was outstanding in deposit was deposit was
depositor available depositor, if taken or squared up the account at taken or taken or
with the available accepted during the any time during accepted by accepted by
assessee) previous the previous cheque or cheque or
of the year ? year bank draft or bank draft,
lender or 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 person Permanent Aadhaar Number of Amount of specified Whether the In case the
No. person from from whom specified Account the person from sum taken or specified sum specified sum
whom sum is received Number (if whom specified sum accepted was taken or was taken or
specified sum available with is received, if accepted by accepted by
is received the assessee) available cheque or cheque or
of the person bank draft or bank draft,
from whom use of whether the
specified sum electronic same was
is received clearing taken or
system accepted by
through a an account
bank 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 available transaction receipt
Number (if
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 with payer, if available
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 with payee, if available
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 the repayment
payee Number (if available account at any repayment was made by
available with time during the was made cheque or
the previous year by cheque bank draft,
assessee) of or bank whether the
the payee draft or same was
use of repaid by an
electronic account
clearing payee
system cheque 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 with payer, if available loan or deposit or any
the assessee) of the specified advance
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 with payer, if available loan or deposit or any
the assessee) of the specified advance
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 All Amount as adjusted Amount as assessed (give Remarks
No. Year loss/allowance returned (if the losses/allowances by withdrawal of reference to relevant
assessed not allowed under additional order)
depreciation is section 115BAA / depreciation on
less and no 115BAC / 115BAD account of opting for Amount Order
appeal pending taxation under section U/s &
then take 115BAC/115BAD(To Date
assessed) be filled in for
assessment year
2021-22 only)
1 2017-18 Long-term Capit  52,329  0  0  52,329 NA Assessed

al loss Amount is
as per sel
f assess
ment u/s
140A.
2 2019-20 Long-term Capit  31,40,211  0  0  31,40,211 NA Assessed

al loss Amount is
as per sel
f assess
ment u/s
140A.
3 2019-20 Loss from busin  59,688  0  0  59,688 NA Assessed

ess other than l Amount is
oss from specul as per sel
ative business a f assess
nd specified bu ment u/s
siness 140A.
4 2019-20 Unabsorbed de  1,33,456  0  0  1,33,456 NA Assessed

preciation Amount is
as per sel
f assess
ment u/s
140A.
b. Whether a change in share holding of the company has taken place in the previous year Not Applicable
due 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 No
the 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 ?
e. In case of a company, please state that whether the company is deemed to be carrying Not Applicable
on a speculation business as referred in explanation to section 73.

33. Section-wise details of deductions, if any admissible under Chapter VIA or No

Chapter III (Section 10A, Section 10AA).
Sl. No. Section under which deduction is claimed Amounts admissible as per the provision of the Income-tax Act,1961 and 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 Yes
Chapter XVII-B or Chapter XVII-BB, please furnish ?
Sl. Tax Section Nature Total amount Total amount Total amount Amount of Total Amount of Amount of tax
No. deduction (2) of of payment on which tax on which tax tax amount on tax deducted or
and payment or receipt of was required was deducted which tax deducted or collected not
collection (3) the nature to be deducted or or collected was collected on deposited to
Account specified in deducted or collected at out of (6) deducted or (8) the credit of
Number column (3) collected out specified (7) collected at (9) the Central
(TAN) (4) of (4) rate out of less than Government
(1) (5) (5) specified out of (6) and
(6) rate out of (8)
(7) (10)
(8)
1 MUMR3290 194-I Land / Bu  3,45,226  3,45,226  3,45,226  34,523  0  0  0

3D ilding / Fu
rniture re
nt
2 MUMR3290 194J Fees for  50,000  50,000  50,000  5,000  0  0  0

3D professio
nal or tec
hnical se
rvices
3 MUMR3290 192 Salary  24,21,017  0  0  0  0  0  0

3D
4 MUMR3290 194Q Purchase  7,97,32,508  7,97,32,508  7,97,32,508  79,733  0  0  0

3D of goods-
exceedin
g Rs.50 l
akh
5 MUMR3290 206C Sale of ot  29,79,000  29,79,000  29,79,000  2,979  0  0  0

3D her good
s
(b). Whether the assessee is required to furnish the statement of tax deducted or tax Yes
collected ?
Please furnish the details:

Sl. No. Tax deduction and Type of Form Due date for Date of furnishing, if Whether the Please furnish list of
collection Account furnishing furnished statement of tax details/transactions
Number (TAN) deducted or which are not reported.
collected contains
information about all
details/ transactions
which are required
to be reported
1 MUMR32903D 26Q 31-Jul-2021 24-Jul-2021 Yes
2 MUMR32903D 26Q 31-Oct-2021 28-Oct-2021 Yes
3 MUMR32903D 26Q 31-Jan-2022 10-Feb-2022 Yes
4 MUMR32903D 26Q 31-May-2022 31-May-2022 Yes
5 MUMR32903D 27EQ 15-Jan-2022 02-Jun-2022 Yes
6 MUMR32903D 27EQ 15-May-2022 02-Jun-2022 Yes
(c). Whether the assessee is liable to pay interest under section 201(1A) or section Yes
206C(7) ?
Please furnish:
Sl. No. Tax deduction and collection Amount of interest under Amount paid out of column (2) along with date of payment.
Account Number (TAN) section 201(1A)/206C(7) is (3)
(1) payable
(2) Amount Date of payment
1 MUMR32903D  683  683 07-May-2021
2 MUMR32903D  2,202  2,202 13-Apr-2022
3 MUMR32903D  2,935  2,935 21-Apr-2022
4 MUMR32903D  80  80 31-Dec-2021
5 MUMR32903D  115  115 21-Apr-2022
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 any
No. Name Name pervious year pervious year
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 of Shortage/excess,
No. Name Name stock during the during the during the stock finished 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 year manufactured pervious year any
during the pervious
year
No records added
C. By-products
Sl. Item Unit Opening stock Purchases during Quantity Sales during the Closing stock Shortage/excess, if
No. Name Name the pervious year manufactured pervious year any
during the pervious
year
No records added
36.(a). Whether the assessee has received any amount in the nature of dividend as No
referred to in sub-clause (e) of clause (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 ? Not Applicable
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 ? 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 Not Applicable
relation to valuation of taxable services 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 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 174035685 163731139

turnover
of the
assessee
(b) Gross 10055270 174035685 5.78 10648469 163731139 6.5

profit /
Turnover
(c) Net profit 393897 174035685 0.23 584609 163731139 0.36

/ Turnover
(d) Stock-in- 32245203 174035685 18.53 33028164 163731139 20.17

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 which Name of other Tax Type (Demand Date of Amount Remarks
demand/refund relates law raised/Refund demand
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
No. 61A or Form No. 61B ?
b. Please furnish
Sl. No. Income tax Type of Form Due date for Date of furnishing, if Whether the Form Please furnish list of the
Department furnishing furnished contains details/transactions
Reporting Entity information about all which are not reported.
Identification details/ furnished
Number 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 No
furnish the report as referred to in sub-section (2) of section 286 ?
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 relating
No. Expenditure to entities not
incurred during the Relating to goods Relating to entities Relating to other Total payment to registered under
year or services exempt falling under registered entities registered entities GST
from GST composition
scheme
No records added
Accountant Details
Accountant Details
Name Kalpit Jain
Membership Number 434206
FRN (Firm Registration Number) 025193C
Address Sagar Darshan, Karmchari Colony, T

ehsil Road
, , , , , 27-Rajasthan, 91-India,
Pincode - 313301
Place 106.79.200.191
Date 30-Sep-2022
Additions Details (From Point No.18)
Description of the Block of Sl. Date of Date Purchase Adjustments on Account of Total Value
Assets/Class of Assets No. Purchase put to Value of
Use (1) Purchases
CENVAT Change in subsidy or grant
(B)
(2) Rate of or reimbursement,
(1+2+3+4)
Exchange by whatever name
(3) called
(4)
Furnitures & Fittings @ 10% No records added
Use (1) Purchases
(B)
(1+2+3+4)
(3) called
(4)
Plant and Machinery @ 15% No records added
Use (1) Purchases
(B)
(1+2+3+4)
(3) called
(4)
Plant and Machinery @ 40% No records added
Deductions Details (From Point No.18)
Description of the Block of Sl. No. Date of Sale Amount Whether

Assets/Class of Assets deletions
are out of
Furnitures & Fittings @ 10% purchases
put to use
for less
than 180
days
No records added

are out of
Plant and Machinery @ 15% purchases
put to use
for less
than 180
days
No records added

are out of
Plant and Machinery @ 40% purchases
put to use
for less
than 180
days
No records added
This form has been digitally signed by KALPIT JAIN having PAN APTPJ2142L from IP Address 106.79.200.191 on
30/09/2022 09:53:06 PM Dsc Sl.No and issuer
,CN=IDSign sub CA for Consumers 2014,OU=Certifying Authority,O=QCID Technologies Private Limited

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Ack nowledgem ent Num ber :602653100300922

FORM 3CB [See rule 6G(1)(b)]

Name Rajesh Keshavji Dedhia

Address A-4, Gitanjali Chsl, Raheja Townshi

Aadhaar Number of the assessee, if available 663548228890

3. a. We report the following observations/comments/discrepancies/inconsistencies if any:

of the assessee so far as appears from our examination of the books.

of the assessee for the year ended on that date.

and correct, subject to the following observations/qualifications, if any:

Sl. No. Qualification Observations/Qualifications

Name Kalpit Jain

Membership Number 434206

FRN (Firm Registration Number) 025193C

Address Sagar Darshan, Karmchari Colony, T

Date of signing Tax Audit Report 30-Sep-2022

FORM 3CD [See rule 6 G(2)]

1. Name of the Assessee Rajesh Keshavji Dedhia

2. Address of the Assessee A-4, Gitanjali Chsl, Raheja Township

3. Permanent Account Number (PAN) AAIPD6806H

Aadhaar Number of the assessee, if available 663548228890

Sl. No. Type Registration /Identification Number

1 Goods and Services Tax 27 AAIPD6806H 1ZS

6. Previous year 01-Apr-2021 to 31-Mar-2022

7. Assessment year 2022-23

1 Clause 44AB(a)- Total sales/turnover/gross receipts of business exceeding specified limits

Section under which option exercised

9.(a). If firm or Association of Persons, indicate names of partners/members and their

Sl. No. Name Profit Sharing Ratio (%)

Sl. No. Sector Sub Sector Code

1 WHOLESALE AND RETAIL TRADE 09008

Sl. No. Business Sector Sub Sector Code

Sl .No. Books prescribed

Same as 11(a) above

1 Bank book Shop No Mumbai 400097 91-India 19-Maharashtra

2 Cash book Shop No Mumbai 400097 91-India 19-Maharashtra

3 Journal Shop No Mumbai 400097 91-India 19-Maharashtra

4 Ledger Shop No Mumbai 400097 91-India 19-Maharashtra

5 Purchase re Shop No Mumbai 400097 91-India 19-Maharashtra

6 Sales regist Shop No Mumbai 400097 91-India 19-Maharashtra

7 Stock regist Shop No Mumbai 400097 91-India 19-Maharashtra

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

Same as 11(b) above

Sl. No. Books examined

Sl. No. Section Amount

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

Sl. No. Particulars Increase in profit Decrease in profit

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

(f). Disclosure as per ICDS:

Sl. NO. ICDS Disclosure

Sl. NO. Particulars Increase in profit Decrease in profit

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

Sl.No. Description Amount

Sl. No. Description Amount

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

Sl. No. Description Amount

(d). any other item of income;

Sl. No. Description Amount

(e). Capital receipt, if any.

Sl. No. Description Amount

Sl. Details Address of Property Consideration Value Whether