Audit report under section 142(2A) of the Income-tax, Act ... - Sa-Dhan

FORM No.6BFormNumber 6B FormSection 142(2A) FormLaw Income Tax & Direct TaxFormTitle Audit report under section 142(2A) of the Income-tax, Act, 1961Audit report under section 142(2A) of the Income-tax, Act, 1961[See rule 14A]FormParentAct IncomeTax Act, 1961* I/We have examined the balance sheet of xxx, [name and address of the assessee]Permanent Account No. x as at x and the profit and lossaccount for the year ended on that date which are in agreement with the books of accountmaintained at the head office at xx and branches atxxI/We have obtained all the information and explanations which to the best of * my/our knowledgeand belief were necessary for the purpose of the audit. In * my /our opinion proper books of accounthave been kept by head office and the branches of the assessee visited by ** me/us so far as appearsfrom * my/our examination of books, and proper returns adequate for the purposes of audit havebeen received from the branches not visited by *me/us subject to the comments given below:In * my/our opinion and to the best of * my/our information and according to explanations given to* me /us, the said accounts give a true and fair view(i) in the case of the balance sheet , of the state of the abovenamed assessee’s affairs as atxand(ii) in the case of the profit and loss account , of the profit or loss of the abovenamedassessee for the accounting year ending onxThe prescribed particulars and such others particulars as were required by the [Assessing Officer]xx by his Order No. x dated xare annexed hereto. In *My/our opinion and to the best of * my /our information and accordingto explanations given to me/us, these are true and correct.Place xDate x SignedAccountant**Notes:-(i) *Delete whichever is not applicable.(ii) **This report has to be given by the accountant nominated by the [Chief Commissioner orCommissioner] of Income-tax under section 142(2A).(iii) Where any of the matters stated in this report is answered in the negative or with a qualification, thereport shall state the reasons therefor.

ANNEXUREStatement of particulars1. Books of account maintained xx2. Method of accounting employed . Indicate whether thereis any change from the method of accounting employedin the immediately preceding previous year3. (i ) Method of valuation of opening and closing stock of -(a) Raw materials(b) Stores(c) Work-in- progress(d) Stock- in-trade(ii) State whether there is any change in the method ofvaluation of any of the aforesaid items as compared to themethod employed in the immediately preceding perviousyear(iii) If the answer to (ii) above is in the affirmative,specify the amount by which the profit or loss for theyear has been affect by such change4. In respect of items manufactured, full quantitative ,details of raw materials and finished products asindicated belowRaw materials(a) Opening stock(b) Purchases during the year(c) Consumption during the year(d) sales During the year(e) Closing stock(f) Yield of finished products(g) Percentage of yield(h) ShortageFinished products(a) Opening stock(b) Purchases during the year(c)Quantity manufactured during the year(d) sales During the year(e) Closing stock at the end of the year(f) Shortage and percentage thereofxxxxxxxxxxxxxxxxxxxxxx