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Clause 40 requires reporting of the performance or capability of the business of the assessee in the form of Ratios/Parameters. This clause enables stakeholders to judge the performance of the business of the assessee by providing details for the preceding previous year.

Explanation. - Where the moneys payable in respect of any asset referred to in this sub- section become due in a previous year in which the business is no longer in existence, the provisions of this sub- section shall apply as if the business is in existence in that previous year.

Clause 36A In this clause, the auditor shall report details regarding the amount, if any, received by an assessee is in the nature of dividends as referred to in sub-Clause (e) of clause (22) of section 2 of Income tax Act, 1961.

Clause 41 - 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 along with details of relevant proceedings. Income Tax Act and Wealth Tax Act. The cess or duty like Marketing Cess, Cess on Royalty, Octroi Duty, Entry Tax etc.

The Form No 3CB page is where the CA enters details on the audit of the account of the business or profession of a person. Form No 3CD has 5 further sections where the CA enters the particulars required to be furnished under Section 44AB of the Income Tax Act.

The Mandate of Clause No. 44: Clause No. 44 of Form 3CD requires the Assessee to fill in data of the total amount of expenditure incurred during the year with a bifurcation primarily of expenditure relating to GST registered suppliers and Non-GST registered suppliers.

Form 3CA-3CD is applicable in case of person who is required by or under any law to get its accounts audited. Form 3CB-3CD is applicable in case of a person not being a person referred above i.e. where accounts are not required to be audited under any other law.

Clause 44 of Form 3CD requires reporting of the total amount of expenditure incurred during the previous year. The heading of clause 44 requires reporting of the break- up of the total expenditure incurred. Hence, head-wise reporting of total expenditure is required to be reported in Form 3CD under this clause.

Add columns to a form using drag and drop On the command bar, select Add column, or in the left pane, select Columns.

18 - How to create a multi-column form - YouTube YouTube Start of suggested clip End of suggested clip So let's first go to the filled grouping setting. Page. In the forum custom layout settings sectionMoreSo let's first go to the filled grouping setting. Page. In the forum custom layout settings section I will change the default number of fields in a row to 2 since I want to set up by forum as a two