Acknowledgement Number : 236185620171221

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 SRI VENKATACHALAPATHY CONSTRUCTIONS PRIVATE LIMITED

Address 144/A, SVC NILAYAM, Sukiramaniya Valasu 4th Street , , , , , 29-Tamil Nadu , 91-India ,
Pincode - 638011

PAN ABFCS5156C

Aadhaar Number of the assessee, if

available

was conducted by us JDS ASSOCIATES in pursuance of the provisions of the Companies Act, 2013,

and We annex hereto a copy of our audit report dated 01-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 Type Observations/Qualifications

1 Others Confirmation of balance from creditors and debtors not made available

2 Others The Firm converted into Private Limited company on 22.02.2021 and hence Depreciation
claimed on prorata basis as per section 32 (1) Fifth Proviso of the IT act 1961

3 Others The Firm converted into Private Limited company on 22.02.2021. However Governmemt
Departments filed their TDS return in Firm name only upto March 2021.Further the Contract
receipts received after incorporation of company shown as Company turnover ,though TDS
Credit claimed in the Firm.

4 Records produced for It is not possible for me/us to verify whether the payments exceeding Rs.10,000 have been
verification of payments made otherwise than by account payee cheque, bank draft or ECS, as the necessary evidence
through account payee is not in the possession of the assessee.
cheque were not sufficient

5 Others Labour charges were supported by self vouchers

6 Others Materials like Bricks,Sand and Bluemetals were purchased through Boughtnote

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

8 Others The Work in Progress Valued at cost as certified by the Managing Partner

9 Others The Stock Book not made available

10 TDS returns could not be TDS returns could not be verified with the books of account. TDS duducted in Company books.
verified with the books of However TDS Paid and return filed in Firm TAN Number
account.
11 Others The company GST Output and Input tax are accounted in books and GST returns filed in Firm
GST Number

Accountant Details

Name T SAMINATHAN

Membership Number 027133

FRN (Firm Registration Number) 008735S

Address 254 Gandhiji road, Chandran Studio Upstairs , , , , , 29-Tamil Nadu , 91-India , Pincode - 638001

Date of signing Tax Audit Report 17-Dec-2021

Place 103.59.135.185

Date 17-Dec-2021

This form has been digitally signed by THAMBANAGOUNDER SAMINATHAN having PAN AJCPS0642P from IP Address 103.59.135.185 on
17/12/2021 01:23:10 PM Dsc Sl.No and issuer
20847250CN=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

SRI VENKATACHALAPATHY
CONSTRUCTIONS PRIVATE LIMITED

2. Address of the Assessee 144/A, SVC NILAYAM, Sukiramaniya

Valasu 4th Street
, , , , , 29-Tamil Nadu , 91-India ,
Pincode - 638011

3. Permanent Account Number (PAN) ABFCS5156C

Aadhaar Number of the assessee, if available

4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales Yes
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 33 ABFCS5156C 1ZL

29-Tamil Nadu

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 ? Yes

Section under which option exercised 115BAA

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 CONSTRUCTION Building of complete constructions or parts- civil contractors 06002

(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 ? No

Sl .No. Books prescribed

(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 Line 2 City Or Town Or Zip Code / Pin Country State
No. maintained District Code

1 Ledger A1-1A Plaza Traquil Chennai 600129 91-India 29-Tamil Nadu

Acres,200Feet
Road,Kovilambakkam

2 Bank book A1-1A Plaza Traquil Chennai 600129 91-India 29-Tamil Nadu
Acres,200Feet
Road,Kovilambakkam

3 Cash book A1-1A Plaza Traquil Chennai 600129 91-India 29-Tamil Nadu
Acres,200Feet
Road,Kovilambakkam

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

Same as 11(b) above

Sl. No. Books examined

1 Ledger

2 Daybook

3 Bills & Vouchers

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

Sl. No. Section Amount

No records added

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

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

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

Sl. No. Particulars Increase in profit Decrease in profit

 0  0

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

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

Sl. 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- The accounts have been prepared using mercantile system of accounting.The books of accounts are maintained on accrual
Accounting basis.
Policies

2 ICDS II- Physical verification , valuation of inventory and Work in progress as certified by the management.Inventories are valued at cost
Valuation of or net realized value whichever is less and WIP at cost.
Inventories

3 ICDS III- Total Contract amount received during the year Rs 5268.53 lacs (GST Rs 564.49 lacs included in the Turnover).Amount received
Construction as advance in respect of the contracts in progress is NIL and the the amount of rention money Rs 166.29 lacs included in the
Contracts total contract amount received.

4 ICDS IV- Revenue is recognized on the basis of the consistent past practice and generally accepted trade practices.
Revenue
Recognition

5 ICDS V- Fixed assets are stated at cost less depreciation so for claimed.
Tangible
Fixed Assets
 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 No
loss, please furnish:

Sl. NO. Particulars Increase in profit Decrease in profit

No records added

15. Give the following particulars of the capital asset converted into stock-in-trade

Sl. 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 Address Address City Or Zip Code Country State accrued assessed or of second
Line 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 Value Deductions Other Depreciation Written Down
No. of the Block Depreciation WDV / made to the made to the written Value of (C) Adjustments Allowable (D) Value at the
of (%) Actual written down written down down Purchases end of the
Assets/C lass value under value of value(A) (B) year(A+B-C -
of Assets section Intangible D)
115BAC/115BAD asset due to
(for excluding
assessment value of
year 2021-22 goodwill of
only) a business
or
profession

1 Building @ 10  0  0  0  0  68,27,337  68,27,337  0  -4,07,545  1,47,643  62,72,149

10%

2 Furnitures & 10  0  0  0  0  4,85,828  4,85,828  0  -31,384  6,016  4,48,428

Fittings @
10%

3 P lant and 15  0  0  0  0  9,16,49,369  9,16,49,369  0  -90,11,635  28,54,034  7,97,83,700

Machinery
@ 15%

4 P lant and 40  0  0  0  0  22,52,063  22,52,063  0  -5,98,755  1,69,226  14,84,082

Machinery
@ 40%

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 P/L Amount admissible Amount inadmissible Remarks
A/C

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 No
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 Payment Amount Name of the payee Permanent Account Aadhaar Number of the
Number of the payee, payee, if available
if available

1 01-Mar-2021 C ash payment  58,499 Reliance Retail Limited

B. On the basis of the examination of books of account and other relevant documents/evidence, whether payment Yes
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 Payment Amount Name of the payee Permanent Account Aadhaar Number of the
Number of the payee, payee, if 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 PAN of Related Aadhaar Number of the Relation Nature of Payment Made
No. Person Person related person, if Transaction
available

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. 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 Yes
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 utilised during the previous year and its No
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 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 No
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
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 No
in clause (ix) of sub-section (2) of section 56 ?

b. Please furnish the following details:

Sl. No. Nature of income Amount

No records added

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

b. Please furnish the following details:

Sl. No. Nature of income Amount

No records added

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

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 No
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 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 No
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 the Address of Permanent Aadhaar Amount of Whether the Maximum Whether the In case the
No. lender or the lender Account Number of loan or loan/deposit amount loan or loan or
depositor or depositor Number (if the lender deposit was squared outstanding deposit was deposit was
available or taken or up during in the taken or taken or
with the depositor, accepted the previous account at accepted by accepted by
assessee) if available year ? any time cheque or cheque or
of the during the bank draft bank draft,
lender or previous year 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.

1 Arasu Hitech Namakal AASCA7784N  0 Yes  50,70,000 Yes-Cheque Account

Infra P Ltd payee
cheque

2 Trineva Infra Bangalore AAGCT6237P  0 No  1,35,31,000 Yes-Cheque Account

Projects P Ltd payee
cheque

3 Vijay Sree Erode AAHFV9750B  0 Yes  58,67,642 Yes-Cheque Account

Builders - Loan payee
cheque

4 V.Sathyamoorthy Namakal AACFV0222D  0 Yes  2,24,21,600 Yes-Cheque Account

& Co - Loan payee
cheque

5 Kotak mahindra Chennai AAACK5934A  0 Yes  3,11,971 Yes-Cheque Account

vitara brezza payee
cheque

6 Caterpillar Channai AAHCC7975H  0 Yes  37,02,450 Yes-Cheque Account

Financial payee
Services cheque

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

1 Arasu Hitech Nammakkal AASCA7784N  50,70,000  50,70,000 Yes-Cheque Account

Infra P Ltd payee
cheque

2 Vijay Sree Erode AAHFV9750B  50,00,000  58,67,642 Yes-Cheque Account

Builders - Loan payee
cheque

3 V.Sathyamoorthy Namakkal AACFV0222D  2,00,00,000  2,24,21,600 Yes-Cheque Account

& Co - Loan payee
cheque

4 Kotak mahindra Chennai AAACK5934A  30,639  3,11,971 Yes-Cheque Account

vitara brezza payee
cheque

5 Caterpillar Chennai AAHCC7975H  1,22,051  37,02,450 Yes-Cheque Account

Financial payee
Services cheque

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

No records added

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, Yes
please furnish ?

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

1 DTAN99999T 194C Payments    20,05,53,965  28,84,262  0  0  0

to 20,06,21,446 20,05,53,965
contractors

2 DTAN99999T 194J Fees for  1,12,756  55,000  55,000  4,125  0  0  0

professional
or technical
services

3 DTAN99999T 194A Interest  30,309  30,309  30,309  2,273  0  0  0

other than
Interest on
securities

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

Please furnish the details:

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

1 DTAN99999T 26Q 15-Jul-2021 29-Jun-2021 No TDS duducted in Company books. However TDS Paid and
return filed in Firm TAN CMBS07221E

(c). Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7) ? No
 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

 0  0

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) 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 ?

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 ?

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
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 526852812 0

turnover of
the assessee

(b) Gross profit 54361674 526852812 10.32

/ Turnover

(c) Net profit / 42649340 526852812 8.1

Turnover

(d) Stock-in- 526852812

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- No
section (2) of section 286 ?

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 T SAMINATHAN

Membership Number 027133

FRN (Firm Registration Number) 008735S

Address 254 Gandhiji road, Chandran Studio Upstairs, , , , , 29-Tamil Nadu, 91-India, Pincode - 638001

Place 103.59.135.185

Date 17-Dec-2021

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)
Building @ 10%
1 22-Feb-2021 22-Feb- ₹ 68,27,337 ₹0 ₹0 ₹ 0 ₹ 68,27,337
2021

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%
1 22-Feb-2021 22-Feb- ₹ 4,85,828 ₹0 ₹0 ₹ 0 ₹ 4,85,828
2021
Description of the Block Sl. Date of Date put Purchase Adjustments on Account of Total Value
of Assets/Class of Assets No. Purchase to Use Value of Purchases
(1) (B)
CENVAT Change in subsidy or grant
(1+2+3+4)
(2) Rate of or
Exchange reimbursement,
(3) by whatever name
called
(4)
Plant and Machinery @ 15%
1 22-Feb-2021 22-Feb- ₹ 7,37,11,618 ₹0 ₹0 ₹ 0 ₹ 7,37,11,618
2021

2 06-Mar-2021 06-Mar- ₹ 33,89,831 ₹0 ₹0 ₹0 ₹ 33,89,831

2021

3 06-Mar-2021 06-Mar- ₹ 33,89,830 ₹0 ₹0 ₹0 ₹ 33,89,830

2021

4 16-Mar-2021 16-Mar- ₹ 22,29,045 ₹0 ₹0 ₹0 ₹ 22,29,045

2021

5 18-Mar-2021 18-Mar- ₹ 22,29,045 ₹0 ₹0 ₹0 ₹ 22,29,045

2021

6 13-Mar-2021 13-Mar- ₹ 67,00,000 ₹0 ₹0 ₹0 ₹ 67,00,000

2021

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 22-Feb-2021 22-Feb- ₹ 21,82,732 ₹0 ₹0 ₹ 0 ₹ 21,82,732
2021

2 06-Mar-2021 06-Mar- ₹ 37,331 ₹0 ₹0 ₹0 ₹ 37,331

2021

3 10-Mar-2021 10-Mar- ₹ 32,000 ₹0 ₹0 ₹0 ₹ 32,000

2021

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
Building @ 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
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

This form has been digitally signed by THAMBANAGOUNDER SAMINATHAN having PAN AJCPS0642P from IP Address 103.59.135.185 on
17/12/2021 01:23:10 PM Dsc Sl.No and issuer
20847250CN=e-Mudhra Sub CA for Class 3 Individual 2014,C=IN,O=eMudhra Consumer Services Limited,OU=Certifying Authority