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Question ID : 20068

TAX AUDIT - SPECIFIED TRANSACTION

As per revised TAX Audit format, clause 31(b) Particulars of each specified sum in an amount exceeding the limit specified is to be given. This disclosure was added w.e.f 19-07-2017, whereas it is to be furnished from April 2016 to March 2017. The issue is assessee never recorded the same in view of large volume mostly in cash and even though he could furnish, how we could certify the same as correct one in case of name and address? As regard cheque DD, the same is already deposited into bank, hence account payee or not couldnt be confirmed? Altogether this disclosure seem impracticable and any information here could be misleading.

posted by SURAJ KUMAR CHOUDHURY on Aug 27 2017 12:00AM

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