Sand Box TB 19

ABC LTD
PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED31st MARCH, 2012
PARTICULAR SCHEDULE CURRENT YEAR PREVIOUS YEAR
31/03/2012 31/03/2011
A. INCOME :
Sales or Supply of Services #REF! #REF! #REF!

Other Income #REF! #REF! #REF!
TOTAL #REF! #REF!

B. EXPENDITURE :
Raw Material Consumed #REF! #REF! -

Purchases made for re-sale #REF! #REF! #REF!
Consumption of Stores & Spare Parts #REF! #REF! #REF!
Interest & Finanace Charges #REF! #REF! #REF!
Depreciation & Amortisation #REF! #REF! #REF!
Manufacturing, Selling & Other Expenses #REF! #REF! #REF!
TOTAL #REF! #REF!

Profit/Loss before tax #REF! #REF!
Provison for I.Tax - #REF!
Provison for FBT - #REF!
Provision for Defferred Tax Liability/Assets #REF! #REF!
Provision written back - -
Profit/(Loss) b/f from last year #REF! #REF!
Balance Available for Appropriations #REF! #REF!
For ABC LTD Auditors' Report

As per our report of even date attahed
For ABC & CO
(Chartered Accountants)
Sd-Subhash Gupta,Director Sd-Tarun Kumar,Director

Err:509
Place : DELHI
Place : 01/09/2012
TRIAL BALANCE
31/03/2012
Debit Credit
1. SHARE CAPITAL
Paid up Shrare Capital 100,000
2. RESERVES & SURPLUS

Capital Surplus/Security Premium
As per last Balance Sheet -
Add : Additions during the year -
Less : Transfer / Adjustment during the year -
Profit & Loss Account

As per last Balance Sheet -
Add : Transfer from General Reserves -
Add : Transfer from Capital Reserves -
Add : Transfer from Special Sources -
Add : Transfer from Other Reserves -
Add : Other Additions -
Less : Transfer to General Reserves -
Less : Transfer to Statutory Reserves -
Less : Transfer to Capital Reserves -
Less : Transfer to Capital Redemption Reserves -
Less : Transfer to Debenture Redemption Reserves -
Less : Transfer to Other Reserves -
Less : Appropriation for Interim Dividend -
Less : Appropriation for Final Dividend -
Less : Appropriation for Preference Dividend -
Less : Appropriation for Special Dividend -
Less : Appropriation for Dividend Distribution Tax on Equity Dividend -
Less : Appropriation for Dividend Distribution Tax on Preference Dividend -
Less : Other Deductions(Preliminary Expd/Misc Expd not w/off etc) -
Money Received against Warrants -
3. SHARE APPLICATION MONEY PENDING ALLOTMENT

Equity Share Capital -
Preference Share Capital -
Securities Premium -
4. LONG TERM BORROWINGS

Bonds & Debentures - Secured -
Bonds & Debentures - Unsecured -
Rupee Term Loan - Secured

Bank Loan -
Rupee Term Loan - Unsecured

Others -
Foreign Currency Loan - Secured

Banks -
Foreign Currency Loan - Unsecured

Others -
Other External Commercial Borrowings - Secured

From ABC LTD -
Other External Commercial Borrowings - Unsecured

Shah & Co -
Other Long Term Borrowings - Secured

Deferred Payment Liabilities -
Secured Deposits -
Loans & Advances from Related Parties -
Long Term Finance Lease Obligation -
Loan from Subsidiaries -
Loan from Directors -
Loan from Managers -
Loan taken for Fixed Assets -
Hire Purchase Instalment Payable -
Other Secured Borrowings -
Other Long Term Borrowings - Unsecured

Deferred Payment Liabilities -
Unsecured Deposits from Public -
Unsecured Fixed Deposits -
Loans & Advances from Related Parties -
Long Term Finance Lease Obligation -
Loan from Subsidiaries -
Loan from Directors -
Loan from Managers -
Loan taken for Fixed Assets -
Hire Purchase Instalment Payable -
Other Unsecured Borrowings -
5. DEFERRED TAX ASSET / LIABILITIES

Deferred Tax Liabilities
Branch Profit Tax -
Others -
Deferred Tax Assets
Fixed Assets -
Others -
6. OTHER LONG TERM LIABILITIES

Trade Payables -
Other Long Term Liabilities -
7. LONG TERM PROVISIONS

Provision for Employee Related Liabilities
Employee Health Insurance -
Other Long Term Provisions

Others -
8. SHORT TERM BORROWINGS

Loans Repayable on Demand - Secured
Banks -
Loans Repayable on Demand - Unsecured

Related Parties -
Amount Due from Related Parties - Secured

-
Amount Due from Related Parties - Unsecured

-
Deposits - Secured
-
Deposits - Unsecured
-
Other Short Term Borrowings - Secured

-
Other Short Term Borrowings - Unsecured

-
TRADE PAYABLES -
9. OTHER CURRENT LIABILITIES

Current Maturity of Long Term Debt -
Current Maturity of Finance Lease Obligation -
Interest Accrued but not Due -
Interest Accrued and Due -
Advances Received -
Unclaimed / Unpaid Amounts -
Share Application Money Refundable -
Other Payables -
10. SHORT TERM PROVISIONS
Provision for Employee Related Liabilities -

Provision for Dividend -
Provision for Dividend Distribution Tax -
Provision for Stautory Liabilities -
Other Short Term Provisions -
11. TANGIBLE FIXED ASSETS -
12. INTANGIBLE FIXED ASSETS -
CAPITAL WORK-IN PROGRESS 0
INTANGIBLE ASSETS UNDER DEVELOPMENT 0
13. NON-CURRENT INVESTMENTS

1. Trade Investments
In Government Securities of Local Authorities
-
In Debt Securities
-
In Equity Securities
-
In Preference Securities
-
Other Investments
-
2. Non-Trade Investments
In Government Securities of Local Authorities -

In Debt Securities -
In Equity Securities -
In Preference Securities -
Other Investments -
3. Other Investments
Investments in Associates -
Investments in Joint Venture -
Investments in Subsidiaries -
Investments in Controlled Special Purpose Entities -
B. Unquoted Investments
In Mutual Funds -
In Property -
Other Investments -
In Mutual Funds -
In Property -
Other Investments -
Investments in Associates -
Investments in Joint Venture -
Investments in Subsidiaries -
Investments in Controlled Special Purpose Entities -
Investment in Capital of Partnership Firm -
Less : Provision for Diminution in Non-current Investments -
14. LONG TERM LOANS & ADVANCES

Capital Advances
Secured, Considered Good -
Unsecured, Considered Good -
Unsecured, Considered Doubtful -
Less : Provision for Doubtful Capital Advances -
Inter-Corporate Deposits -
Deposit with Statutory Authorities -
Other Security Deposits

Less : Provision for Doubtful Security Deposits -
Given to Subsidiaries
Less : Provision for Doubtful Loans to Subsidiaries -
Given to Associates
Less : Provision for Doubtful Loans to Associates -
Given to Directors
Less : Provision for Doubtful Loans to Directors -
Given to Other Related Parties

Less : Provision for Doubtful Loans to Related Parties -
Given to Suppliers
Less : Provision for Doubtful Loans to Suppliers -
Given to Employees
Less : Provision for Doubtful Loans to Employees -
Other Long Term Loans & Advances

Less : Provision for Doubtful Loans & Advances -
15. OTHER NON-CURRENT ASSETS

Long Term Trade Receivables
Less : Provision for Doubtful Long Term Trade Receivables -
Other Non-Current Assets -
16. CURRENT INVESTMENTS

A. Quoted Investments
<< Account Head >> -
In Debt Securities
Debentures of P Ltd -
Equity shares of Altd -
Pref Shares of B Ltd -
Other Investments
Mutual Funds -
Investments in Associates
ABC Ltd -
Investments in Joint Venture

BP Ltd -
Investments in Subsidiaries
TGS Ltd -
Investments in Controlled Special Purpose Entities

JV Ltd -
KSFE -
In Debt Securities
-
-
-
In Mutual Funds
-
In Property
-
Other Investments
-
-

-
-

-
Investment in Capital of Partnership Firm

-
Less : Provision for Diminution in value of Current Investments -
17. INVENTORIES
Raw materials -
Work in progress -
Finished goods -
Stock in trade (in respect of goods acquired for trading) -
Stores & Spares -
Loose Tools -
Others (Specify) -
Consumables -
Packing materials -
18. TRADE RECEIVABLES

Secured - Considered Good
Outstanding for more than six months -
Others -
Unsecured - Considered Good

Others -
Unsecured - Considered Doubtful

Others -
Other Trade Receivables -

Less : Provision for Doubtful Debts -
19. CASH & CASH EQUIVALENTS

Cash Balance on Hand
Cash in Hand -
Petty Cash Balance -
Sodexo Coupon in Hand -
Imprest Control Account -
Postage Imprest -
Bank Balance with Scheduled Bank

In Current Accounts -
In Deposit Accounts -
In Call Accounts -
In Unclaimed Amount Account -
In Other Account -
Bank Balance with Other Banks

In Current Accounts -
In Deposit Accounts -
In Call Accounts -
In Other Account -
Cheques, Drafts on Hand -

Other Cash & Cash Equivalents -
20. SHORT TERM LOANS & ADVANCES
Less : Provision for Doubtful Loans to Subsidiaries -
Given to Associates
Less : Provision for Doubtful Loans to Associates -
Given to Directors
Less : Provision for Doubtful Loans to Directors -

Less : Provision for Doubtful Loans to Related Parties -
Other Short Term Loans & Advances

Less : Provision for Doubtful Loans & Advances -
21. OTHER CURRENT ASSETS

Interest Accrued on Investments -
Unbilled Revenue -
Payment of Taxes/Balance With Revenue Authorities -
Dividend Receivable -
Recoverable from government agencies -
Export Incentives Receivables -
Interest Income Accrued but Not Due -
Assets Held up Disposal -
Derivative Assets -
Prepaid Expenses -
Notes Receivable -
Claims Recoverable -
Other Receivables -
22. REVENUE FROM OPERATIONS

Revenue from Sale of Products
Export Sales -
Domestic Sales -
Revenue from Sale of Services

Maintenance Charges -
Revenue from Contract

Works Contract -
Revenue from Intangible Assets

Patents Charges -
Revenue from Other Operations

Other Income -
Less : Service Tax Collected -

Less : Other Duties & Taxes Collected -
Less : Inter Division Tranfers -
Less : Brokerage Discounts & Rebates -
Less : Sales Return -
Less : Other Allowances & Deductions against Sales -
Less : Excise Duty -
23. OTHER INCOME

Rent Receipt
Commission -
Dividend Income -
Interest Income
Profit on sale of fixed assets
Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT)
Profit on sale of other investment
Profit on account of currency fluctuation
Agriculture income
Net gain / (loss) on sale of investment -
Other non operating income -
Other Income -
24. COST OF MATERIALS CONSUMED
Raw Materials
Opening Stock -
Add : Purchases -
Add : Incidental Expenses on Purchases -
Less : Transfer / Sale of Raw Material -
Less : Purchase Return -
Less : Capitalisation of Raw Material -
Less : Closing Stock -
Packing Materials
Opening Stock -
Add : Purchases -
Stores & Spares

Opening Stock -
Add : Purchases -
Other Materials
Opening Stock -
Add : Purchases -
25. PURCHASES OF STOCK-IN-TRADE
Traded Goods -
Finished Goods -
a. Details of purchase of traded goods
Domestic Input
b. Details of purchase of finished goods
Assembled Computer parts
26. CHANGES IN INVENTORIES

Traded Goods
Opening Stock -
Finished Goods
Opening Stock -
Work in Progress
Opening Stock -
Other Inventories
Opening Stock -
27. EMPLOYEE BENEFIT EXPENSES

Salaries & Wages -
Overtime Wages
Bonus
Directors' Remuneartion
Managerial Remuneration
Reimbursment of Medical Exp
Leave Encashment
Leave Travel Benefits
Free or concessional ticket provided by the employer for private journeys
of his employees or their family members
Contribution to aproved Superannuation fund
Contribution to reognised Provident fund
Contribution to reognised Gratuity fund
Contribution to any other fund/ESI
Any other benefit to employees in respect of which an expenditure has
been incurred.
Gratuity
Performance Pay
Profit Share
28. FINANCE COSTS
Interest Expenses -
Other borrowing cost
Net Loss / (Gain) on foreign currency transaction
Forward cancellation
Bank charges/Bank Guarantee Charges 0.00
Depreciation & Amortisation Expenses -
30. OTHER EXPENSES

Manufacturing & Service Cost
Transportation charges/Freight -
Consumption of stores and spare parts.:
Oil
Packing Materials
Stores
Other consumables
Tools, Jigs & fixtures
Power and fuel. (Electricity/Generator Exp) 0.00
Repairs to buildings.
Repairs to machinery
Research & Development Expenditure

Installation S/W
Payment to Auditors
As auditors - statutory audit -
For taxation matters -
For company law matters
For management services
For other services
Reimbursement of expenses
Selling/Marketing Expenses
Sales promotion including publicity (other than advertisment)
Advertisment
Commission Paid
Other Expenses
Duties and taxes in respect of goods and services purchased
Custom duty
Counter vailing duty
Special additional duty
Union excise duty
Service tax
VAT/ Sales tax
Any other tax
Rents -
Insurance
Medical Insurance
Life Insurance
Keyman Insurance
Other Insurance including factory, office, car, goods, etc 0.00
Workmen and staff welfare expenses -

Entertainment
Hospitality
Conference
Hotel, Boarding and Lodging
Travelling expenses including foreign travelling
Conveyance Expenses
Telephone Exps. 0.00
Guest House Expenses

Club expenses
Festival celebration expenses
Scholarships
Gift
Donation
Rates and taxes, paid or payable to Government or any local body
(exluding taxes on income)
Union Excise Duty
Service Tax
VAT/Sales Tax
Cess
Any other rate, tax, duty or cess 0.00
Bad debts
Provision for bad & doubtful debts
Other Provisions
Other Expenses
Accounting Charges
Aircraft running & maint
Amount w/off
Books & Periodicals
Clearing & Forwarding Exp
Computer Rep & Maint
Consultancy Charges
Demat/Depository Charges 0.00
Fee & Subscription -

Income Tax Expenses 0.00
Job Work Expenses

Leaseline Expenses
Legal & Professional Charges 0.00
Loss from share/Currency Trading (Normal Business not speculation) -

Loss from share/Commodity Trading (Speculation) -
Loss on sale of Fixed Assets
Machining Charges Paid
Miscellaneous Exp
Motor car running & Maint -
Office Maintainence Exp 0.00
Other Factory Expenses

Penalties & Interest
Postage & Courier exp
Preliminary Expd w/off
Printing & Stationery
Rebate & Discount
Sampling exp
Scooter/Bike Maintainenece exp
Short & Excess
Software Maintainence exp
Transaction Charges (Exchange/Clearing)
Transaction Charges (SEBI)
VSAT Expenses
Warehousing charges
Water Charges
EXCEPTIONAL/PRIOR PERIOD ITEMS
Exceptional Income (Expenses) -

Prior Period Items -
Extraordinary Items -
31. PROVISION FOR TAXATION (Debited in Profit & Loss A/c)
Tax Expenses -
Deferred Tax Expenses -
32. PROFIT / LOSS FROM DISCONTINUING OPERATIONS
Revenue related to Discontinuing Operations -

Expenses related to Discountinuing Operations -
- 100,000
Difference in Trial Balance (100,000)

31/03/2011
Debit Credit
100,000
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ansaction Tax (STT)
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0 0
0 0
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- 100,000
(100,000)
ABC LTD
ANNEXURES 31/03/2012
RESERVES & SURPLUS

Other Additions
Open Balance Preliminary Expenditure -
Other Deductions
Preliminary Expenditure -
Misc Expenditure to the extent not written off
-
SHORT TERM BORROWINGS

Related Parties
SUNIL KUMAR MALIK
ATUL SAREEN
TRADE PAYABLES
A
B
C
D
E
-
OTHER CURRENT LIABILITIES
Other Payables
expenses payable
Auditors remun payable 0.00
Salary/Wages payable -
TDS By us -
NON-CURRENT INVESTMENTS
Non-Trade Investments
LONG TERM LOANS & ADVANCES
Inter-Corporate Deposits
ICD- Adroit Reality Pvt Ltd -
-
Deposit with Statutory Authorities
TDS -
-
Given to Suppliers
Given to Employees
TRADE RECEIVABLES

Outstanding for more than six months
Others (Less than 6 montsh)

fs
fs
fs
fas
fasf
CASH & CASH EQUIVALENTS

In Current Accounts
af
fa

In Deposit Accounts
-
OTHER CURRENT ASSETS
Prepaid Expenses
Prepaid insurance -
TDS -
Profit from share/Currency Trading (Normal Business not speculation) 0.00

Profit from share/Commodity Trading (Speculation)
amout w/off -
Payment of Taxes/Balance With Revenue Authorities
Export Incentives Receivables

-
20. SHORT TERM LOANS & ADVANCES
Given to Directors
fa -
fas -
-
fas
-
ABC & CO
(CHARTERED ACCOUNTANTS)
Ahmedabad
Ahmedabad-380015
TEL: 079-43124312, 9899999999
Tarun Kumar
AUDITORS' REPORT
TO
THE MEMBERS
ABC LTD
We have audited the attached Balance Sheet of ABC LTD (the Company) as on 31st MARCH, 2012 and the
Profit & Loss Account of the Company for the year ended on that date annexed thereto and the Cash Flow
Statement for the period ended on that date. These financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with Auditing Standards generally accepted in India. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As required by the Companies (Auditors' Report) Order, 2003 issued by the Central Government of India in terms
of Section 227 (4A) of the Companies Act, 1956, we enclose in the Annexure hereto a statement on the matters
specified in Paragraph 4 & 5 of the said order.
Further to our comments in the Annexure referred to above we report that:
(a) We have obtained all the information and explanations which to the best of our knowledge and belief were
necessary for the purpose of our audit;
(b) In our opinion proper books of accounts, as required by Law have been kept by the Company, so far as
appears from our examination of the books;
(c) The balance sheet and Profit & Loss account dealt with by this report are in agreement with the books of
accounts;
(d) In our opinion, the Balance Sheet and Profit and Loss account comply with the accounting standards
referred to in sub section (3C) of section 211 of the Companies Act,1956;
(e) On the basis of written representations received from the directors, as on 31st MARCH, 2012 and taken on
record by the Board of Directors, we report that none of the directors is disqualified as on 31st MARCH, 2012
from being appointed as Directors in terms of clause (g) of sub section (1) of Section 274 of the Companies Act,
1956;
(f) In our opinion and to the best of our information and according to the explanations given to us the said
accounts read with the notes thereon give the information required by the Companies Act, 1956 in the manner so
required and give a true and fair view in conformity with the accounting principles generally accepted in India:
(i) in the case of the Balance Sheet, of the state of affairs of the Company as at 31st MARCH, 2012 ; and
(ii) in the case of the Profit and Loss account, of the Loss of the Company for the year ended on that date.
(iii) in the case of the Cash Flow Statement, of the cash flows for the period ended on that date.
For ABC & CO

Place : DELHI
Dated : 01/09/2012
(Sd- , Prop.), 99999)
M.N. DELHI
ANNEXURE REFERRED TO IN THE AUDIT REPORT OF EVEN DATE TO THE MEMBERS OF ABC LTD ON THE
ACCOUNTS FOR THE YEAR ENDED 31st MARCH, 2012
1. The company has maintained proper records showing full particulars including quantitative details and situation of
its fixed assets. Physical verification of Fixed Assets has been carried out by the Management and no discrepancies
were noticed on such verification. There was no substantial disposal of fixed assets during the year.
2. Physical verification in respect of finished goods, stores, spares, raw materials : Not Applicable Author:
3. The procedure adopted for physical verification of stock reasonable and adequate in relation to the size of the Section 301 required all
Company and the nature of its business : Not Applicable contracts or arrangment
for the sale,purchase or
4. The discrepancies noticed on physical verification between the physical stocks and the book records: Not supply of any goods,
Applicable materials or services in
5. The company has not taken any loans, secured or unsecured from companies, firms or other parties covered in which the directors are
interested to entered into
the register maintained under section 301 of the Companies Act, 1956. the register.
6. The company has not given any loans to the companies, firms or parties listed in the register maintained under
section 301.
7. Internal Control Procedures for the purchase of stores, raw materials, asset, and sale of goods : Not Applicable
8. In our opinion and according to the information and explanation given to us, and accroding to the registers
produced before us , we are of the opinion that the transactions that need to be entered into the register in pursuance
of section 301 of the Act, have been so entered.
9. In our opinion and according to the information and explanation given to us , the transactions made in pursuance
of contracts and arrangements entered in the register maintained under section 301 of the Companies Act, 1956
exceeding the value of Rs. 5,00,000/- in respect of any party during the year have been made at prices which are
reasonable having regard to prevailing market prices, at the relevant time. Whether in case of a co which has
10. The company has not accepted any deposits from the public within the purview of section 58A of the Companies been registered for a period not less
than five years, its accumulated losses
Act, 1956 and the rules framed there under. at the end of the financial year are not
11. In our opinion the company has and internal audit system commensurate with its size and the nature of its less than fifty percent of its net worth
business. and whether it has incurred cash
losses in such financial year and in the
12. The cost records are not required to be maintained by the company u/s 209 (1)(d) financial year immediately preceding
13. The provision of Provident Fund Act and ESIC are not applicable to the company. such financial year also
14. There was no amount outstanding as on 31st MARCH, 2012 in respect of undisputed income tax, sales tax,
custom duty, excise duty for a period of more than six months from the date, they became payable.
15. The compnay does not have accumulated losses at the end of financial year equal to or more than 50% of its
networth. The company has not incurred cash losses during the financial year covered by our audit and the
immediately preceding financial year.
16. Based on our audit procedures and on the information and explanations given by the management, we are of the
opinion that the company has not defaulted in payment of dues to financial institutions and banks. The company does
not have any borrowings by way of debtneutes.
17. The company has not granted any loans and advances on the basis of security by way of pledge of shares,
debentures and other securities.
18. In our opinion and according to the information and explanations given to us, the nature of activities of the company
does not attract any special statute applicable to chit fund and nidhi/mutual benefit fund/societies.
19. Proper records have been maintained of the transactions and contracts and timely entries have been made therein
for dealing or trading in shares, securities, debentures and other investments
20. In our opinion and according to the information and explanations given to us, the company has not given any
guarantee for loans taken by others from banks or financial institutions.
21. The company has not obtained any term loans.Hence the question of application for the purpose for which they
were obtained does not arise.
22. According to information and explainations given to us and on an overall examination of the balance sheet of the
Company, we report that no funds raised on short term basis have been used for long term investments.No long term
funds have been used to finance short term investments.
23. The company has not made any preferential allotment of shares to parties and companies covered in the Register
under sec 301 of the Act
24. The company has not issued any debentures.
25 The company has not raised money by public issue.
26. Based on the audit procedures performed and information and explanations given by the management, we report
that no fraud on or by the company has been noticed or reported during the year.
For ABC & CO

Place : DELHI
Dated : 01/09/2012
(Sd- , Prop.), 99999)
M.N. DELHI
ABC LTD
18 Satteleite,
Ahmedabad - 380015
NOTICE
Notice is hereby given that the Annual General Meeting of ABC LTD will be held on 30/09/2012 at
the registered office of the company at 18 Satteleite, Ahmedabad at 3.30 P.M. to transact the
following business:
ORDINARY BUSINESS
1. To receive, consider and adopt the audited Balance Sheet as at 31st MARCH, 2012 and the
Profit & Loss Account for the year ended on that date and reports of Directors and Auditors thereon.
2. To appoint auditors to hold office from the conclusion of this meeting to the conclusion of the
next General Meeting and fix their remuneration.
BY ORDER OF THE BOARD

For ABC LTD
Place : DELHI
Place : 01/09/2012
(Sd- Tarun Kumar)
NOTES:
A member entitled to attend and vote at the meeting is entitled to appoint a Proxy to attend and vote
instead of himself. The Proxy need not be a member of the Company, however the instrument
appointing Proxy must reach the registered office of the company atleast 48 hours before the
commencement of the meeting.
ABC LTD
18 Satteleite,
DIRECTORS REPORT
To,
THE MEMBERS
ABC LTD
Your directors have pleasure in presenting the Annual Report of the Company along the audited accounts for the
financial year ended on 31st MARCH, 2012
FINANCIAL RESULTS
YEAR ENDED PERIOD ENDED
ON 31/03/2012 ON 31/03/2011
INCOME - -
EXPENDITURE - -
PROFIT & LOSS BEFORE DEP.& TAX - -
DEP. PROVIDED DURING THE YEAR - -
PROFIT(LOSS) EXCEPTIONL/PRIOR PERIOD ITEMS - -
PROVISION FOR TAXATION - -
PROVISION FOR DEFERRED TAX LIABILITY - -
PROFIT /(LOSS) FROM DISCONTINUING OPERATIONS - -
PROFIT /(LOSS) AFTER TAXATION - -
PROFIT(LOSS) BROUGHT FORWARD - -
PROFIT(LOSS) CARRIED OVER TO B/S - -
FINANCIAL POSITION
The Company has a net Loss of Rs.0 after providing depreciation amounting to Rs.0 during the year as
compared to Loss amounting to Rs.0 after providing depreciation Rs.0 during previous year.
DIRECTORS' RESPONSIBILITIES STATEMENT

Pursuant to the requirements of Section 217(2AA) of the Companies Act, 1956, It is hereby confirmed:
1) that in the preparation of the annual accounts, the applicable accounting standards had been followed along
with proper explanation relating to material departures;
2) that the Directors had selected such accounting policies and applied them consistently and made judgments
and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the
company at the end of the financial year and of the profit and loss of the company for that period;
3) that the Directors had taken proper and sufficient care for the maintenance of adequate accounting records in
accordance with the provisions of this Act for safeguarding the assets of the company and for preventing and
detecting fraud and other irregularities;
4) that the Directors had prepared the annual accounts on a going concern basis.
AUDITORS
The company's Auditors M/S ABC & CO ,CHARTERED ACCOUNTANTS, The statutory auditors of the company
retire from the conclusion of this Annual General Meeting and being eligible offer themselves for re-appointment.
PARTICULARS OF EMPLOYEES
There are no employees whose particulars are required to be furnished in accordance with provision of Sec 217
(2A)(a) of the Companies Act, 1956 read with the Companies (Particulars of Employees) Rules, 1975 as
amended.
CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND

OUTGO
The information required under Section 217 (1) (e) of the Companies Act, 1956 read with the Companies
(Disclosure of particulars in the Report of Board of Directors) Rules, 1988 with respect to these matters is given
below:
Conservation of Energy Not applicable
Technology absorption Not applicable
Foreign Exchange earnings Nil
Foreign Exchange outgo Nil
ACKNOWLEDGEMENTS
Your Directors acknowledge with tratitude the co-operation and assistance received from financial institutions and
banks. Your Directors also place on record their appreciation of the contribution made by employees at all level.
For and on behalf of the Board
Place : DELHI
Place : 01/09/2012
Sd-Subhash Gupta Sd-Tarun Kumar
ABC LTD
Balance Sheet as at 31/03/2012
31/03/2012 31/03/2011
Notes
(in Rs.) (in Rs.)
EQUITY AND LIABILITIES
Shareholders Fund
Share Capital 1 100000 100000
Reserves & Surplus 2 0 0
Money Received against Warrants 0 0
100000 100000
Share Application Money pending allotment 0 0
Non-current Liabilities
Long Term Borrowings 0 0
Deferred Tax Liabilities (Net) 0 0
Other Long Term Liabilities 0 0
Long Term Provisions 0 0
0 0
Current Liabilities
Short Term Borrowings 0 0
Trade Payables 0 0
Other Current Liabilities 0 0
Short Term Provisions 0 0
0 0
Total 100000
### 100000
ASSETS
Non-current Assets
Fixed Assets
Tangible Assets - -
Intangible Assets 0 0
Capital Work-in-Progress 0 0
Intangible Assets under development 0 0
Non-current Investments 0 0
Deferred Tax Assets (Net) 0 0
Long Term Loans & Advances 0 0
Other Non-current Assets 0 0
###
0 0
Current Assets
Current Investments 0 0
Inventories 0 0
Trade Receivables 0 0
Cash and Cash Equivalents 0 0
Short Term Loans & Advances 0 0
Other Current Assets 0 0
###
0 0
Total ###
0 0
Significant Accounting Policies 4 -100000 -100000

The accompanying notes are an integral part of the financial statements
Auditors' Report
For ABC & CO For and on behalf of the Board
Firm Registration No 18, Satellite,
Subhash Gupta Tarun Kumar
Director Director
, Prop.)
99999
DELHI 0 0
0 0
Place :DELHI
Date :01/09/2012
ABC LTD
Profit /Loss for the period ending 31/03/2012
31/03/2012 31/03/2011
Notes
(in Rs.) (in Rs.)
Continuing Operations
REVENUE 2
Revenue from Operations 0 0
Less : Excise Duty 0 0
Revenue from Operations (Net) 0 0
Increase in Inventories of FG/WIP/Stock-in-trade 0 0
Other Income 0 0
Total Revenue 0 0
EXPENSES
Cost of Materials Consumed 0 0
Purchases of Stock-in-Trade 0 0
Decrease in Inventories of FG/WIP/Stock-in-trade 0 0
Employee Benefit Expenses 0 0
Finance Cost 0 0
Depreciation & Amortisation Expenses 0 0
Other Expenses 0 0
Total Expenses 0 0
Profit Before Exceptional and Extraordinary Items & Tax 0 0

Exceptional Income / Expenses 0 0
Profit Before Extraordinary Items & Tax 0 0

Prior Period Items 0 0
Extraordinary Items 0 0
Profit Before Tax ###

0 0
Provision for Taxation 0 0
Profit/(Loss) for the period from continuing operations 0 0
Discontinuing Operations
Profit/(Loss) from Discontinuing operations 0 0
Tax expense of Discontinuing operations
Profit/(Loss) from Discontinuing operations after Tax 0 0
Profit/(Loss) for the period 0 0
Earnings per Share 3

Basic EPS (in Rs.) 0.00 0.00
Diluted EPS (in Rs.) 0.00 0.00
Face value per Equity Share 10 10
Average No. of Shares for Basic EPS 100000 100000
Adjustment to Average No. of Shares 5000 5000
Average No. of Shares for Diluted EPS 105000 105000
Auditors' Report
Director Director
, Prop.)
99999
DELHI 0 0
0 0
Place :DELHI
Date :01/09/2012
ABC LTD
18 Satteleite, Ahmedabad 380015
Cash Flow Statement for the year ended 31/03/2012

(Amount in Rs.)
Particulars Figures as at end of the Figures as at end of the
current reporting period previous reporting period
A. Cash flow from operating activities

Net Profit / (Loss) before extraordinary items and tax - -
Adjustments for:
Depreciation and amortisation - - - -
Amortisation of share issue expenses and discount on shares - -
(Profit) / loss on sale / write off of assets - -
Finance costs - -
Interest income - -
Dividend income - -
Net (gain) / loss on sale of investments - -
Operating profit / (loss) before working capital changes - -

Changes in working capital:
Adjustments for (increase) / decrease in operating assets:
Trade receivables - - - -
Short-term loans and advances - -
Other current assets - -
Other non-current assets - -
Adjustments for increase / (decrease) in operating liabilities:
Trade payables - - - -
Other current liabilities - -
Short-term provisions - -
Long-term provisions - -
- -
Cash flow from extraordinary items - -
Cash generated from operations - -
Net income tax (paid) / refunds - -
Net cash flow from / (used in) operating activities (A) - -
B. Cash flow from investing activities

Capital expenditure on fixed assets, including capital advances - - - -
Proceeds from sale of fixed assets - -
Purchase of long-term investments (Subsidiaries) - -
Sales (Purchase) of other investments - -
Long-term loans and advances - -
Loans & advances given to Subsidiaries - -
Interest received - -
Net (gain) / loss on sale of investments
Dividend received - -
Cash flow from extraordinary items - -
Net cash flow from / (used in) investing activities (B) - -
Particulars Figures as at end of the Figures as at end of the
current reporting period previous reporting period
C. Cash flow from financing activities

Proceeds from issue of equity shares - - - -
Security Premium from issue of equity shares - -
Proceeds from issue of preference shares - -
Proceeds from long-term borrowings - -
Repayment of long-term borrowings - -
Net increase / (decrease) in working capital borrowings - -
Repayment of other short-term borrowings - -
Share issue expenses - -
Finance cost - -
Cash flow from extraordinary items - - - -
Net cash flow from / (used in) financing activities (C) - -
Net increase / (decrease) in Cash and cash equivalents (A+B+C) - -

Cash and cash equivalents at the beginning of the year - -
Cash and cash equivalents at the end of the year - -
Reconciliation of Cash and cash equivalents with the Balance

Sheet:
Cash and cash equivalents as per Balance Sheet - -
(a) Cash on hand - -
(b) Balances with banks
(i) In current accounts - -
(ii) In EEFC accounts - -
(iii) In Fixed deposit accounts - -
(c ) Interest accrued on deposits - -
(d) Current investments considered as part of cash & cash - -
equivalents
See accompanying notes forming part of the financial statements
Director Director
, Prop.)
99999
DELHI 0
0
Place :DELHI
Date :01/09/2012
ABC LTD
Notes to financial statements for the year ended 31/03/2012
1. SHARE CAPITAL 31/03/2012 31/03/2011

Authorised Share Capital :
Equity Shares 10000 of Rs.10 each 100000 100000
100000 100000
Issued Subscribed and Paid Up Capital :

Equity Shares 10000 of Rs.10 each 100000 100000
100000 100000
Calls unpaid by Directors & Officers

Nil Nil
Calls unpaid by Others Nil Nil
Shares Forfeited : Nil Nil
Forfeited Shares Reissued Nil Nil
100000 100000
a. Reconciliation of Shares Outstanding

Equity Shares
At the beginning of the period

Addition during the period
Deduction during the period
Outstanding at the end of the period
Preference Shares
At the beginning of the period

Addition during the period
Deduction during the period
Outstanding at the end of the period
b. Rights, Preference & Restrictions attached to each class of Share Capital
c. Shares reserved for issue under options & contracts / commitments
d. Terms of any security convertible to Equity / Preference Share issued
e. Shares held by holding / ultimate holding company and / or their subsidiaries / associates
f. Details of shareholders holding more than 5% shares in the company
g. Information of Shares for Preceeding Five Years
g. Other Information
ABC LTD
2. RESERVES & SURPLUS 31/03/2012 31/03/2011

Capital Surplus
As per last Balance Sheet 0 0
Add : Additions during the year 0 0
Less : Transfer / Adjustment during the year 0 0
0 0
Profit & Loss Account

As per last Balance Sheet 0 0
Add : Transfer from General Reserves 0 0
Add : Transfer from Capital Reserves 0 0
Add : Transfer from Special Sources 0 0
Add : Transfer from Other Reserves 0 0
Add : Other Additions 0 0
Less : Transfer to General Reserves 0 0
Less : Transfer to Statutory Reserves 0 0
Less : Transfer to Capital Reserves 0 0
Less : Transfer to Capital Redemption Reserves 0 0
Less : Transfer to Debenture Redemption Reserves 0 0
Less : Transfer to Other Reserves 0 0
Less : Appropriation for Interim Dividend 0 0
Less : Appropriation for Final Dividend 0 0
Less : Appropriation for Preference Dividend 0 0
Less : Appropriation for Special Dividend 0 0
Less : Appropriation for Dividend Distribution Tax on Equity 0 0
Less : Appropriation for Dividend Distribution Tax on Prefer 0 0
Less : Other Deductions(Misc/Preliminary Expd not w/off) 0 0
0 0
Surplus / (Deficit) during the year 0 0
0 0
0 0
ABC LTD
. SHARE APPLICATION MONEY PENDING ALLOTMENT 31/03/2012 31/03/2011

Equity Share Capital 0 0
Preference Share Capital 0 0
Securities Premium 0 0
0 0
Notes :
ABC LTD
. LONG TERM BORROWINGS 31/03/2012 31/03/2011

Bonds & Debentures - Secured
Bonds 0 0
0 0
Bonds & Debentures - Unsecured

Bonds 0 0
0 0
Rupee Term Loan - Secured

Bank Loan 0 0
0 0
Rupee Term Loan - Unsecured

Others 0 0
0 0
Foreign Currency Loan - Secured

Banks 0 0
0 0
Foreign Currency Loan - Unsecured

Others 0 0
0 0
Other External Commercial Borrowings - Secured

From ABC LTD 0 0
0 0
Other External Commercial Borrowings - Unsecured

Shah & Co 0 0
0 0
Other Long Term Borrowings - Secured

Deferred Payment Liabilities 0 0
Secured Deposits 0 0
Loans & Advances from Related Parties 0 0
Long Term Finance Lease Obligation 0 0
Loan from Subsidiaries 0 0
Loan from Directors 0 0
Loan from Managers 0 0
Loan taken for Fixed Assets 0 0
Hire Purchase Instalment Payable 0 0
Other Secured Borrowings 0 0
0 0
Other Long Term Borrowings - Unsecured

Deferred Payment Liabilities 0 0
Unsecured Deposits from Public 0 0
Unsecured Fixed Deposits 0 0
Loans & Advances from Related Parties 0 0
Long Term Finance Lease Obligation 0 0
Loan from Subsidiaries 0 0
Loan from Directors 0 0
Loan from Managers 0 0
Loan taken for Fixed Assets 0 0
Hire Purchase Instalment Payable 0 0
Other Unsecured Borrowings 0 0
0 0
0 0
a. Details of Bonds & Debentures Issued
b. Details of Default in Repayment of Long Term Borrowings & Interest
c. Details of Redeemed Bonds / Debentures which Company has power to issue
d. Terms of repayment of Term Loans & Other Loans
e. Details of Long Term Borrowings guaranteed by Directors & Others
f. Other Information
ABC LTD
. DEFERRED TAX ASSET / LIABILITIES 31/03/2012 31/03/2011

Deferred Tax Liabilities
Branch Profit Tax 0 0
Others 0 0
0 0
Deferred Tax Assets

Fixed Assets 0 0
Others 0 0
0 0
0 0
ABC LTD
. OTHER LONG TERM LIABILITIES 31/03/2012 31/03/2011

Trade Payables 0 0
Other Long Term Liabilities 0 0
0 0
Notes :
ABC LTD
. LONG TERM PROVISIONS 31/03/2012 31/03/2011

Employee Health Insurance 0 0
0 0
Other Long Term Provisions

Others 0 0
0 0
0 0
Notes :
ABC LTD
. SHORT TERM BORROWINGS 31/03/2012 31/03/2011

Loans Repayable on Demand - Secured
Banks 0 0
0 0

Related Parties 0 0
0 0
Amount Due from Related Parties - Secured

0 0
0 0
Amount Due from Related Parties - Unsecured

0 0
0 0
Deposits - Secured
0 0
0 0
Deposits - Unsecured
0 0
0 0
Other Short Term Borrowings - Secured

0 0
0 0

0 0
0 0
0 0
a. Details of Default in Repayment of Long Term Borrowings & Interest
b. Details of Short Term Borrowings guaranteed by Directors & Others
c. Other Information
ABC LTD
. OTHER CURRENT LIABILITIES 31/03/2012 31/03/2011

Current Maturity of Long Term Debt 0 0
Current Maturity of Finance Lease Obligation 0 0
Interest Accrued but not Due 0 0
Interest Accrued and Due 0 0
Advances Received 0 0
Unclaimed / Unpaid Amounts 0 0
Share Application Money Refundable 0 0
Other Payables 0 0
0 0
a. Details of Share Application Money Refundable

31/03/2012 31/03/2011
Period for which Share Application money has been pending
Reason for such pendency
Does
company
Proposed period before which shares shall be allotted
have
No. of shares proposed to be issued
sufficient
Authorised
Face Value of each Share
Capital to
Value of Shares
cover the
share capital
Amount of Premium, if any
resulting from& Conditions
Other Terms
allotment of
shares
b. Other
Information
ABC LTD
. SHORT TERM PROVISIONS 31/03/2012 31/03/2011

Provision for Employees 0 0
0 0
Provision for Dividend

0 0
0 0
Provision for Dividend Distribution Tax

0 0
0 0
Provision for Stautory Liabilities

0 0
0 0
Other Short Term Provisions

0 0
0 0
0 0
ANISHA IMPEX PRIVATE LIMITED
AS PER COMPANIES ACT
SCHEDULE:4
Particulars Rate Gross Block Accumulated Depreciation Net Block
Opening Balance
As at Deductions/A As at Upto Deductions/A As at W.D.V. As On W.D.V. As On
01/04/2011 Additions djustments 31/3/2012 31/3/2011 Additions djustments 31/3/2012 31/03/2012 31/03/2011
LAND
Aditya 0.00% 9466664.00 - 9,466,664.00 - - - 9,466,664.00 9,466,664.00
Kaushambi 0.00% 2508700.00 - 2,508,700.00 - - - 2,508,700.00 2,508,700.00
Building ###
Aditya 5.00% 1,663,336.00 - 1,663,336.00 243,769.28 70,978.00 314,747.28 1,348,588.72 1,419,566.72
Kaushambi 5.00% 1,520,000.00 - 1,520,000.00 429,501.77 54,525.00 484,026.77 1,035,973.23 1,090,498.23
Flan No - 1B101 5.00% 3,248,000.00 - 3,248,000.00 143,268.00 155,237.00 298,505.00 2,949,495.00 3,104,732.00
Computers 40.00% 190,060.00 - 190,060.00 112,098.23 31,185.00 143,283.23 46,776.77 77,961.77

Computer Software 40.00% 321,400.00 - 321,400.00 89,500.25 92,760.00 182,260.25 139,139.75 231,899.75
Motor Car 13.91% 1,991,700.00 - 1,991,700.00 95,587.00 263,749.00 359,336.00 1,632,364.00 1,896,113.00
TOTAL 20,909,860.00 - - 20,909,860.00 1,113,724.53 668,434.00 - 1,782,158.53 19,127,701.47 19,796,135.47

Previous Year Total 15,385,160.00 5,524,700.00 - 20,909,860.00 613,811.87 499,912.66 - 1,113,724.53 19,796,135.47 14,771,348.13
Notes :
ABC LTD
. INTANGIBLE FIXED ASSETS As As

Particulars Gross Block Accumulated Depreciation Accumulated
at Impairment
at Net Block
<<S <<
tart For End
Opening Additions Deductions Opening Additions Deductions As at peri the Rev peri As at End As at End
BalanceAs at /Adjustmen As at BalanceAs at /Adjustmen 31/03/201 od> Yea ersa od> period Report
1/04/2011 t 31/03/2012 1/04/2011 t 2 > r l > 31/03/2012 31/03/2011
Goodwill - - - - - - - - - -
Brands / Trademarks - - 0 0
Computer Software - - 0 0
Mastheads and
publishing titles - - 0 0
Copyrights, patents
and other
Mining intelectual
rights - - 0 0
property rights,
services & operating
rights - - - - - - - - 0 0
Recipes, formulae,
models, designs &
prototypes - -
Licenses & franchise - -
Others (Specify) -
TOTAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Previous Year Total 0 0 0 0 0 0 0 0 0 0
Notes :
ABC LTD
. NON-CURRENT INVESTMENTS 31/03/2012 31/03/2011

0 0
In Debt Securities
0 0
0 0
0 0
Other Investments
0 0
0 0
0 0
In Debt Securities
0 0
0 0
0 0
Other Investments
0 0
0 0
0 0

0 0
0 0

0 0
0 0
0 0
In Debt Securities
0 0
0 0
0 0
In Mutual Funds
0 0
In Property
0 0
Other Investments
0 0
0 0
0 0
In Debt Securities
0 0
0 0
0 0
In Mutual Funds
0 0
In Property
0 0
Other Investments
0 0
0 0
0 0
0 0
0 0

0 0

0 0
0 0
Less : Provision for Diminution in Non-current Investments 0 0
0 0
Aggregate Value of Unquoted Investments XXXXXXXXX XXXXXXXXX

Aggregate Value of Quoted Investments XXXXXXXXX XXXXXXXXX
Market Value of Quoted Investments XXXXXXXXX XXXXXXXXX
Notes :
ABC LTD
. LONG TERM LOANS & ADVANCES 31/03/2012 31/03/2011

Capital Advances
Secured, Considered Good 0 0
Unsecured, Considered Good 0 0
Unsecured, Considered Doubtful 0 0
Less : Provision for Doubtful Capital Advances 0 0
0 0
Inter-Corporate Deposits 0 0
Deposit with Statutory Authorities 0 0

Less : Provision for Doubtful Security Deposits 0 0
0 0
Less : Provision for Doubtful Loans to Subsidiaries 0 0
0 0
Given to Associates
Less : Provision for Doubtful Loans to Associates 0 0
0 0
Given to Directors
Less : Provision for Doubtful Loans to Directors 0 0
0 0

Less : Provision for Doubtful Loans to Related Parties 0 0
0 0
Given to Suppliers
Less : Provision for Doubtful Loans to Suppliers 0 0
0 0
Given to Employees
Less : Provision for Doubtful Loans to Employees 0 0
0 0
Other Long Term Loans & Advances

Less : Provision for Doubtful Loans & Advances 0 0
0 0
0 0
a. Long Term Loans & Advances due from Directors or Other Officers
31/03/2012 31/03/2011
Due from Executive Directors
Due from Non-executive Directors
Due from Officers
Due from Directors & officers jointly with other persons
Due from Partnership Firm in which Director is a partner
Due from Companies in which Director is a Director
b. Other Information
ABC LTD
. OTHER NON-CURRENT ASSETS 31/03/2012 31/03/2011

Long Term Trade Receivables
Less : Provision for Doubtful Long Term Trade Receivables 0 0
0 0
Other Non-Current Assets 0 0
0 0
a. Long Term Trade Receivables due from Directors or Other Officers

31/03/2012 31/03/2011
Due from Officers
ABC LTD
. CURRENT INVESTMENTS 31/03/2012 31/03/2012

<< Account Head >> 0 0
In Debt Securities
Debentures of P Ltd 0 0
Equity shares of Altd 0 0
Pref Shares of B Ltd 0 0
Other Investments
Mutual Funds 0 0
ABC Ltd 0 0

BP Ltd 0 0
TGS Ltd 0 0

JV Ltd 0 0
0 0
KSFE 0 0
In Debt Securities
0 0
0 0
0 0
In Mutual Funds
0 0
In Property
0 0
Other Investments
0 0
0 0

0 0
0 0

0 0

0 0
0 0
Less : Provision for Diminution in value of Current 0 0
0 0
Aggregate Value of Unquoted Investments xxxxx xxxxx

Aggregate Value of Quoted Investments xxxxx xxxxx
Market Value of Quoted Investments xxxxx xxxxx
Notes :
ABC LTD
. INVENTORIES 31/03/2012 31/03/2011
Raw materials 0 0
Work in progress 0 0
Finished goods 0 0
Stock in trade (in respect of goods acquired for 0 0
Stores & Spares 0 0
Loose Tools 0 0
Others (Specify) 0 0
Consumables 0 0
Packing materials 0 0
0 0
Notes :
ABC LTD
. TRADE RECEIVABLES 31/03/2012 31/03/2011

Secured - Considered Good
Outstanding for more than six months 0 0
Others 0 0
0 0

Others 0 0
0 0
Unsecured - Considered Doubtful

Others 0 0
0 0
Other Trade Receivables 0 0

Less : Provision for Doubtful Debts 0 0
0 0
0 0
a. Trade Receivables due from Directors or Other Officers

31/03/2012 31/03/2011
Due from Officers
ABC LTD
. CASH & CASH EQUIVALENTS 31/03/2012 31/03/2011

Cash Balance on Hand
Cash in Hand 0 0
Petty Cash Balance 0 0
Sodexo Coupon in Hand 0 0
Imprest Control Account 0 0
Postage Imprest 0 0
0 0

In Current Accounts 0 0
In Deposit Accounts 0 0
In Call Accounts 0 0
In Unclaimed Amount Account 0 0
In Other Account 0 0
0 0
Bank Balance with Other Banks

In Current Accounts 0 0
In Deposit Accounts 0 0
In Call Accounts 0 0
In Other Account 0 0
0 0
Cheques, Drafts on Hand 0 0

Other Cash & Cash Equivalents 0 0
0 0
a. Balance with Foreign Banks
ABC LTD
. SHORT TERM LOANS & ADVANCES 31/03/2012 31/03/2011

Less : Provision for Doubtful Loans to Subsidiaries 0 0
0 0
Given to Associates
Less : Provision for Doubtful Loans to Associates 0 0
0 0
Given to Directors
Less : Provision for Doubtful Loans to Directors 0 0
0 0

Less : Provision for Doubtful Loans to Related Parties 0 0
0 0

Less : Provision for Doubtful Loans & Advances 0 0
0 0
0 0
a. Short Term Loans & Advances due from Directors or Other Officers
31/03/2012 31/03/2011
Due from Executive Directors Nil Nil
Due from Non-executive Directors Nil Nil
Due from Officers Nil Nil
Due from Directors & officers jointly with other persons Nil Nil
Due from Partnership Firm in which Director is a partner Nil Nil
Due from Companies in which Director is a Director Nil Nil
ABC LTD
. OTHER CURRENT ASSETS 31/03/2012 31/03/2011

Interest Accrued on Investments 0 0
Unbilled Revenue 0 0
Payment of Taxes 0 0
Dividend Receivable 0 0
Recoverable from government agencies 0 0
Export Incentives Receivables 0 0
Interest Income Accrued but Not Due 0 0
Assets Held up Disposal 0 0
Derivative Assets 0 0
Prepaid Expenses 0 0
Notes Receivable 0 0
Claims Recoverable 0 0
Other Receivables 0 0
0 0
Notes :
ABC LTD
. REVENUE FROM OPERATIONS 31/03/2012 31/03/2011

Revenue from Sale of Products
Export Sales 0 0
Domestic Sales 0 0
0 0
Revenue from Sale of Services

Maintenance Charges 0 0
0 0
Revenue from Contract

Works Contract 0 0
0 0
Revenue from Intangible Assets

Patents Charges 0 0
0 0

Other Income 0 0
0 0
Less : Service Tax Collected 0 0

Less : Other Duties & Taxes Collected 0 0
Less : Inter Division Tranfers 0 0
Less : Brokerage Discounts & Rebates 0 0
Less : Sales Return 0 0
Less : Other Allowances & Deductions against Sale 0 0
0 0
ABC LTD
. OTHER INCOME 31/03/2012 31/03/2011

Rent Receipt 0 0
Commission 0 0
Dividend Income 0 0
Interest Income 0 0
Profit on sale of fixed assets 0 0
Profit on sale of investment being securities charg 0 0
Profit on sale of other investment 0 0
Profit on account of currency fluctuation 0 0
Agriculture income 0 0
Net gain / (loss) on sale of investment 0 0
Other non operating income 0 0
Other Income 0 0
0 0
ABC LTD
. COST OF MATERIALS CONSUMED 31/03/2012 31/03/2011

Raw Materials
Opening Stock 0 0
Add : Purchases 0 0
Add : Incidental Expenses on Purchases 0 0
Less : Transfer / Sale of Raw Material 0 0
Less : Purchase Return 0 0
Less : Capitalisation of Raw Material 0 0
Less : Closing Stock 0 0
0 0
Packing Materials
Opening Stock 0 0
Add : Purchases 0 0
0 0
Stores & Spares

Opening Stock 0 0
Add : Purchases 0 0
0 0
Other Materials
Opening Stock 0 0
Add : Purchases 0 0
0 0
0 0
a. Imported & Indigenous raw materials, components and stores & spares consumed
Raw Material
Imported
Indigenous
Stores & Spares

Imported
Indigenous
Other Components
Imported
Indigenous
ABC LTD
. PURCHASES OF STOCK-IN-TRADE 31/03/2012 31/03/2011

Traded Goods 0 0
Finished Goods 0 0
0 0
a. Details of purchase of traded goods

31/03/2012 31/03/2011
Domestic Input 0 0
0 0
b. Details of purchase of finished goods

31/03/2012 31/03/2011
Assembled Computer parts 0 0
0 0
ABC LTD
. CHANGES IN INVENTORIES 31/03/2012 31/03/2011

Traded Goods
Opening Stock 0 0
0 0
Finished Goods
Opening Stock 0 0
0 0
Work in Progress
Opening Stock 0 0
0 0
Other Inventories
Opening Stock 0 0
0 0
0 0
Increase in Inventories of FG/WIP/Stock-in-trade 0 0

Decrease in Inventories of FG/WIP/Stock-in-trade 0 0
a. Details of Inventory
31/03/2012 31/03/2011
Traded Goods
Antivirus Software 0 0
0 0
Finished Goods
Installation CD 0 0
0 0
Work in Progress
Patch Version CD 0 0
0 0
Other Inventory
Cables 0 0
0 0
ABC LTD
. EMPLOYEE BENEFIT EXPENSES 31/03/2012 31/03/2011

Salaries & Wages - -
Overtime Wages - -
Bonus - -
Directors' Remuneartion - -
Managerial Remuneration - -
Reimbursment of Medical Exp - -
Leave Encashment - -
Leave Travel Benefits - -
Free or concessional ticket provided by the employer for
private journeys of his employees or their family members
- -
Contribution to aproved Superannuation fund - -
Contribution to reognised Provident fund - -
Contribution to reognised Gratuity fund - -
Contribution to any other fund/ESI - -
Any other benefit to employees in respect of which an
expenditure has been incurred. - -
Gratuity - -
Performance Pay - -
Profit Share - -
0 0
ABC LTD
. FINANCE COSTS 31/03/2012 31/03/2011
Interest Expenses - -
Other borrowing cost - -
Net Loss / (Gain) on foreign currency tran - -
Forward cancellation - -
Bank charges/Bank Guarantee Charges - -
0 0
ABC LTD
. DEPRECIATION & AMORTISATION E 31/03/2012 31/03/2011
Depreciation Expense - -
Amortisation Expense 0 0
0 0
ABC LTD
. OTHER EXPENSES 31/03/2012 31/03/2011
Manufacturing & Service Cost

Transportation charges/Freight - -
Consumption of stores and spare parts.:
Oil - -
Packing Materials - -
Stores - -
Other consumables - -
Tools, Jigs & fixtures - -
Power and fuel. (Electricity/Generator Exp) - -
Repairs to buildings. - -
Repairs to machinery - -
- -
Research & Development Expenditure

Installation S/W - -
- -
Payment to Auditors
As auditors - statutory audit - -
For taxation matters - -
For company law matters - -
For management services - -
For other services - -
Reimbursement of expenses - -
- -
Selling/Marketing Expenses
Sales promotion including publicity (other than advertisment) - -
Advertisment - -
Commission Paid - -
- -
Other Expenses
Duties and taxes in respect of goods and services purchased
Custom duty - -
Counter vailing duty - -
Special additional duty - -
Union excise duty - -
Service tax - -
VAT/ Sales tax - -
Any other tax - -
Rents - -
Insurance
Medical Insurance - -
Life Insurance - -
Keyman Insurance - -
Other Insurance including factory, office, car, goods, etc - -
Workmen and staff welfare expenses - -
Entertainment - -
Hospitality - -
Conference - -
Hotel, Boarding and Lodging - -
Travelling expenses including foreign travelling - -
Conveyance Expenses - -
Telephone Exps. - -
Guest House Expenses - -
Club expenses - -
Festival celebration expenses - -
Scholarships - -
Gift - -
Donation - -
Rates and taxes, paid or payable to Government or any local
body (exluding taxes on income)
Union Excise Duty - -
Service Tax - -
VAT/Sales Tax - -
Cess - -
Any other rate, tax, duty or cess - -
Other Expenses - -
Bad debts - -
Provision for bad & doubtful debts - -
Other Provisions - -
- -
- -
ABC LTD
. PROVISION FOR TAXATION 31/03/2012 31/03/2011
Tax Expenses 0 0
Deferred Tax Expenses 0 0
0 0
ABC LTD
. PROFIT / LOSS FROM DISCONTINUING OPERATIONS

31/03/2012 31/03/2011
Revenue related to Discontinuing Operations 0 0
Expenses related to Discountinuing Operations 0 0
Income / Loss on Sale / Disposal of Discontinuing Operations 0 0
ABC LTD
3. EARNING PER SHARE (EPS)

The following details reflects data of Profit & Shares used in the basic & diluted EPS computations
31/03/2012 31/03/2011
a. Net Profit / Loss attributable to Equity Shareholders (Basic)
Net Profit after Tax as per Profit & Loss Account 0 0
Preference Dividend provided on Non-cummulative Preference Sha 0 0
Preference Dividend provided on Cummulative Preference Shares 0 0
Other Adjustments to Net Profit 0 0
Net Profit attributable to Equity Shareholders (Basic) 0 0
b. Details of No. of Shares used for Basic Earning Per Share

Number of Equity Shares at the start of the period 100000 100000
Weighted Average No. of Shares for Basic EPS 100000 100000
c. Net Profit / Loss attributable to Equity Shareholders (Diluted)

Net Profit after Tax as per Profit & Loss Account 0 0
Dividends in respect of Dilutive Potential Equity Shares 50000 50000
Net Profit / Loss attributable to Equity Shareholders (Diluted) 50000 50000
d. Details of No. of Shares used for Diluted Earning Per Share

Number of Equity Shares at the start of the period 100000 100000
Other Potentially Dilutive Shares 5000 5000
Weighted Average No. of Shares for Diluted EPS 105000 105000
ABC LTD
4. NOTES TO ACCOUNTS
CORPORATE INFORMATION
Give a brief note on the business activity / operations of the Company and its place(s) of business.
SIGNIFICANT ACCOUNTING POLICIES
I) Basis of preparation of Financial Statements
The financial statements are prepared under the historical cost convention on the basis of going
concern with revenues recognised and expenses accounted on their accrual, including
provisions/adjustments for committed obligations and amounts determined as payable or receivable
during the year in accordance with normally accepted principles, the Accounting Standards issued
by the Institute of Chartered Accountants of India and the provisions of the Companies Act, 1956 as
adopted consistently by the company. Accounting policies not specifically referred to otherwise are
consistent with accepted accounting principles.
ii) Fixed
Fixed Assets:
assets are stated at cost of acquisition and subsequent improvement thereto including
tax,duties,freight and other incidental expenses related to acquisition and installation.
iii) Depreciation:
Depreciation in the accounts is charged on straight line method at the rates and in the manner
prescribed by Schedule-XIV of the Companies Act, 1956.
iv) Employee benefits

No Provision for gratuity has been made as no employee is entitled to this benefit.
v) Deferred
Deferred taxtax
is accounted for by computing the tax effect of timing differences, which arise
during the year and reverse in subsequent periods.
vi) Revenue Recognition

All revenue items and expenditure are recognised on accrual basis
CONTINGENT LIABILITIES 31/03/2012 31/03/2011

Outstanding for the year Nil Nil
Others Nil Nil
Notes
DETAILS OF MICRO, MEDIUM & SMALL ENTERPRISES
The company has no due to micro and small enterprises during the year ended March31,2012
andMarch 31,2011 and as atMarch31,2012 andMarch31, 2011.
VALUE OF IMPORTS (on CIF BASIS)

31/03/2012 31/03/2011
Raw Materials Nil Nil
Other Inputs Nil Nil
PAYMENTS TO AUDITORS
31/03/2012 31/03/2011
As auditors - statutory audit - -
For taxation matters - -
For company law matters - -
For management services - -
For other services - -
Reimbursement of expenses - -
0 0
EARNINGS IN FOREIGN EXCHANGE

31/03/2012 31/03/2011
Investment Income 0 0
Others 0 0
0 0
EXPENDITURE IN FOREIGN CURRENCY

31/03/2012 31/03/2011
Copyright charges 0 0
0 0
DIVIDEND REMITTED IN FOREIGN CURRENCY
31/03/2012 31/03/2011
Number of Non-resident Shareholders NIL NIL
No. of shares held - Fully paid NIL NIL
No. of shares held - Partly paid NIL NIL
Dividend paid NIL NIL
Year to which Dividend relates NIL NIL
PREVIOUS YEAR'S FIGURES
The Revised Schedule VI has become effective from 1 April, 2011 for the preparation of financial
statements. This has significantly impacted the disclosure and presentation made in the financial
statements. Previous year's figures have been regrouped / reclassified wherever necessary to
correspond with the current year's classification / disclosure.
Name & Address of the Assessee : ABC LTD
18 Satteleite,
Ahmedabad
Date of Formation/Incorporation 17/06/2005
Permanent Account No.
Previous year ended on : 31/03/2012
Assessment year : 2012-2013
STATEMENT OF ASSESSABLE INCOME

Amount (Rs.)
I. PROFIT & GAINS FROM BUSINESS AND PROFESSION
Net Profit as per Profit and Loss Account -

Add: Depreciation as per Books of Accounts -
TDS not Deposited with in time U/s.40(a)
Loss from Speculation Business -
Loss on Sale of Assets -
Penalty/Interest not allowable -
Income Tax exp -
Partners' Remuneration considered separetly -
Interest on TDS not allowed - -
-
Add: Expenses cosnidered under separate head -
Municipal Taxeson rented property
Others - -
Less : Depreciation allowable As per Income Tax Rules -
Less: Income Concider under Seprate Head

Income from House Property -
Other - -
-
Less: Partners' Remuneration allowable as per section 40(b)
On First Rs.3,00,000/- , Rs.1,50,000 or 90% of Book Profit -
On Balance 60% of Book Profit -
- -
Profit & Gains from Business or Profession -
II. INCOME FROM OTHER SOURCES
Income from House Property -
Income on Fixed Deposit -
GROSS TOTAL INCOME -
Less : Deduction Under Chapter VI A -

TOTAL INCOME -
Total Income Rounded off U/s.288A -
Tax on Taxable Income -
Add : Education Tax @3% -
Balance Tax Payable -
Less :Tax Deducted at Source -
Less : Advance Tax Paid -
Add : Interest u/s 234A -
Add : Interest u/s 234B -
Add: Interest u/s 234C - -
Balance Tax and Interest Payable -
Less: Self Assessment Tax Paid -
Balance Tax Payable/Refundable -
Less: Self Assessment Tax Paid -
-
Note : Calculation of Deferred Tax
(A) Items debited to Profit & Loss a/c

Depreciation as per Books -
Preliminary Exp w/off
Disallowance u/s 43B of Income Tax Act
Provision for doubtful debts
-
(B) Less : Expenses allowed
Depreciation as per Income Tax -
Preliminary Exp allowed u/s 35D
Allowance u/s 43B of Income Tax Act
R&D Expenditure u/s 35
-
Difference (A-B) -
Less : Permanenet Difference if any
Net Timing Difference -
Rate of Tax 30.90
Deferred Tax Asset (Liability) -
Add: MAT Liability u/s 115J
Provision for Deferred Tax Asset (Liability) -
ABC & CO
Ahmedabad
Ahmedabad-380015
Tel: 079-43124312, 9899999999
Tarun Kumar
*********************
Form No. 3CA
[See rule 6G(1)(b)]
*********************
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 ABC LTD 18 Satteleite, Ahmedabad 380015
Permanent Account Number was conducted by us under The Companies Act, and we
annex hereto a copy of our audit report dated Year ended on along with the copy each
of :-
(a) the audited profit & loss account for the year ended on 31/03/2012
(b) the audited balance sheet as at 31/03/2012
(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 sec 44AB is annexeed
herewith in Form No. 3CD
3 In our opinion and to the best of our information and according to explanations given to
us, the particulars given in the said Form No. 3CD are true and correct.
For ABC & CO

Firm Regn.No.18, Satellite,
Place: DELHI
Date : 01/09/2012
99999
M.N. DELHI
FORM NO. 3CD
[See rule on 6G(2) ]
Statement of Particulars required to be furnished under section 44AB of the Inco

PART - A
1 Name of the Assessee
2 Address
3 Permanent Account Number
4 Status
5 Previous year ended
6 Assessment year
PART - B
7 (a) If firm or Association of Persons,indicate names of
partners /members and their profit sharing ratios.
(b) If there is any change in the partners / members or their

sharing ratios, the particulars of such change.
8 (a) Nature of business or profession.
(b) If there is any change in the nature of business or

profession, the particulars of such change.
9 (a) Whether books of accounts are prescribed under section

44AA, if yes, list of books so prescribed.
(b) Books of account maintained (In case books of account are
maintained in a computer system mention the books of
account generated by such computer by such computer
system.)
(c) List of books of account examined.
10 Whether the profit and loss account includes any profits and
gains assessable on presumptive basis, if yes, indicate the
amount and the relevant section (44AD, 44AE, 44AF, 44B,
44BB, 44BBA, 44BBB or any other relevant section) .
11 (a) Method of accounting employed in the previous year.

(b) Whether there has been any change in the method of
accounting employed vis-à-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.
(d) Details of deviation, if any, in the method of accounting

employed in the previous year form the accounting
standards precribed under section 145 and the effect thereof
on the profit or loss.
12 (a) Method of valution of closing stock employed in the previous

year.
(b) Details of deviation, if any, from the method of valution
precribed under section 145 A, and the effect thereof on the
profit or loss.
13 Amounts not credited to the profit and loss account, being, -
(a) the items falling within the scope of section 28;
(b) the proforma credits,drawbacks, refunds of duty of customs

or excise, or refunds of sales tax,where such credits,
drawbacks or refunds are admitted as due by the authorities
concerned;
(c) escalation claims accepted during the previous year;
(d) any other item of income;

(e) capital receipt, if any.
14 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:-
(a) Description of asset/block of assets.

(b) Rate of deprectiaion.
(c) Actual cost or written down value, as the case may be.
(d) Addition/deductions during the years with dates; in the case
of any addition of an asset, date put to use ; including
adjustments on account of -
(i) Modified Value Added Tax credit claimed and allowed under
the Central Excies Rules,1944 in respect of assets acquired
on or after 1st March,1944,
(ii) change in the rate of exchange of currency, and
(iii) subsidy or grant or reimbursement, by whatever name

called .
(e) Deprectiaion allowable
(f) Written down value at the end of the year.
15 Amount admissible under section 33AB, 33ABA, 33AC. 35,

35ABB, 35AC, 35CCA, 35CCB, 35D, 35E:-
(a) debited to the profit and loss account (showing the amunt
debited and deduction allowable under each section
seperately);
(b) Not debited to profit and loss account.
16 (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)]
(b) Any sum received from the employees towards contributions

to any provident fund or superannuation fund or any other
fund mentioned in section 2(24)(x); and due date for
payment and the actual date of payment to the concerned
authorities under section 36(1)(va).
17 Amount debited to the profit and loss account, being:-
(a) expenditure of capital nature;

(b) expenditure of personal nature;
(c) expenditure on advertisement in any sovenir, brochure,
tract, pamphlet or the like, published by a political party;
(d) expenditure incurred at club,-

(i) as enterance fees and subscriptions;
(ii) as cost for club services and facilities used;

(e)(i) expenditure by way of penalty or fine for violation of any law
for the time being in force;
(ii) any other penalty or fine;
(iii) expenditure incurred for any purpose which is an offence or
which is prohibited by law;
(f) amounts inadmissible under section 40(a);
(g) interest,salary,bonus,commission or remuneration
inadmissible under section 40(b)/40(ba) and computation
thereof;
(h) (A) whether a certificate has been obtained from the

assessee regarding payments relating to any expenditure
covered under section 40A(3) that the payments were made
by account payee cheques drawn on a bank or account
payee bank draft, as the case may be, [Yes/No].
(B)amount inadmissible under section 40A(3) read with rule

6DD and computation thereof;
(i) provision for payment of gratiuity not allowable under
section 40A(7);
(j) any sum paid by the assessee as an employer not allowable
under section 40A(9);
(k) particulars of any liability of a contingent nature.

(l) amount of deduction inadmissible in terms of section 14A
respect of the expenditure incurred in relation to income
which does not form part of the total income
(m) amount inadmissible under the proviso to section 36(1)(iii)
17A Amount of interest inadmissible under section 23 of the
Micro, Small and Medium Enterprises Development Act,
2006
18 Particulars of any payment made to persons specified under
section 40A(2)(b).
19 Amounts deemed to be profits and gains under section
33AB or 33AC or 33ABA.
20 Any amounts of profits chargeable to tax under section 41
and computation thereof
21 (i) In respect of any sum referred to in clause (a),(b),(c),(d) or
(e) 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;
(b) not paid during the previous year;
(B) was incurred in the previous year and was

(a) paid on or before the due date for furmishing the return of
income of the previous year 139(1)(a);

(b) not paid on or before the afforesaid date.
(ii) * state whether sales tax, customs duty,excise duty or any
other indirect tax,levy,cess,impost etc.is passed through the
profits and loss account
22 (a) Amount of Modified Value Added Tax Credits availed of or
utilised during the previous year and its treatment in profit
and loss account and treatment of outstanding Modified
Value Added Tax Credits in accounts,

(b) Particualrs of income or expenditure of prior preiod
credited or debited to the profit and loss account.

23 Details of any amount borrowed on hundi or any amount
due thereon (including interest on the amount borrowed)
repaid,otherwise than through an account payee cheque,
(Section 69D)
24 (a) * particulars of each loan or deposite in an amount
exceeding the limit specified in section 269SS taken or
accepted during the previous year :-

i) name,Address and permenent account number (if available
with the assessee) of the lender or depositor;

ii) Amount of loan of deposit taken Accepted;
iii) Whether the loan or deposit was squared up during the

previous year;
iv) Maximum amount outstanding in the account ay any time
during the previous year;
v) Whether the loan or deposit was taken or accepted
otherwise than by an account payee Bank cheque or
account payee bank draft
(b) Particualrs of each repayment of loan or deposit in an

amount exceeding the limit specified in section 269T made
during the previous year :-
i) name,address and permanent account number (if available
with the assessee) of the payee;
ii) Amount of the repayment;
iii) Maximum amount outstanding in the account at any time

during the previous year;
iv) Whether the repayment was made otherwise than by
account payee cheque or account payee bank draft.

(c) Whether a certificate has been obtained from the assessee
regarding taking or accepting loan or deposit, or repayment
of the same through an account payee cheque or an
account payee bank draft. [Yes/No]
* (The particulars (i) to (iv) at (b) and the certificate at

(c)need not be given in the case of repayment of any loan or
deposit taken or accepted from a Government Company, a
banking company or a corporation established by a Central,
State or Provincial Act.)
25 (a) Details of brought forward loss or depreciation allowance,
extent available :
Sr. Assessment | Nature of | Amount as returned | Amount as assessed | Remark
No. year | loss / | (in Rs.) | (give reference to |
| allowance | | relevant order) |
| (in Rs.) | | |
Nil
(b)
Whether a change in shareholding of the company has
taken place in the previous year due to which the losses
incurred prior to the previous year cannot be allowed to be
carried forward in terms of section 79
26 Section-wise details of deductions, if any admissible under

Chapter VIA.
27 (a) Whether the assessee has deducted tax at source and paid
the amount so deducted to the credit of the Central
Government in accordance with the provisons of Chapter
XVII-B.
(b) If the provisions of Chapter XVII-B have not been

complied with,please give the following details*, namely:-
(i) tax deductible and not deducted at all

(ii) shortfall on account of lesser deduction than required to be
deducted
(iii) tax deducted late
tax deducted but not paid to the credit of the Central
(iv) Government.
* “Please give the details of cases covered in (i) to (iv)
above.”
28 (a) In thecase of a trading concern, give quatitative details of
prinicipal items of goods traded;
i) opening stock;
ii) purchases during the previous year;
iii) sales during the previous year;
iv) closing stock;
v) shortage/excess, if any.
(b) In the case of manufacturing concern,give quntitative details
of the principal items of raw materials, finished products any
by-products.
(A) Raw Materials;
i) opening Stock;
iii) consumption during the previous year;
iv) sales during the previous year;
v) closing stock;
vi) * yield of finished products;
vii) * percentage of yield;
viii) * shortage/excess, if any;
(B) Finished Products / By Products :
I) opening stock;
iii) quantiry manufactured during the previous year;
iv) sales during the previous year;
v) closing stock;
vi) shortage/excess, if any.
* Information may be given to the extent available.
29 In the case of Domestic Company,details of tax on

distributed profits under section 115-O in the following forms
:-
(a) total amount of distributed profits;
(b) total tax paid thereon;
(c) dates of payment with amounts.
30 Whether any cost audit was carreid out, if yes, enclose a
copy of the report of such audit [See Section 139(9)].

31 Whether any audit was conducted under the Central Excise
Act, 1944, if yes, enclose a copy of the report of such audit.

32 Accounting ratios with calculations as follows :-
(a) Gross profit / Turnover;
(b) Net profit/Turnover;
(c) Stock-in-Trade/Turnover;
(d) Material consumed/Finished goods produced.
ABC & CO
Chartered Accountants
, Prop.)
99999
M. No.DELHI
Place: DELHI
Date : 01/09/2012
FORM NO. 3CD
[See rule on 6G(2) ]
s required to be furnished under section 44AB of the Income Tax Act,1961

PART - A
ABC LTD
18 Satteleite,
Ahmedabad
Private Ltd Company

31/03/2012
2012-2013
PART - B
NA
NA
Trading in Cotton Fabric
NO
YES
Cash Book, Bank Book, General Ledger (All these books

are generated by Computer)
Same as in Clause 9(b)
NO
MERCANTILE SYSTEM OF ACCOUNTING

NO
N.A.
NIL
AT COST OR NET REALISABLE VALUE WHICHEVER

IS LOWER
NO
NIL
NIL
NIL
NIL
NIL
As Per Annexure 1(a) & 1(b)

NIL
NIL
NIL
As Per Annexure
As Per Annexure
NIL
NIL
NIL
NIL
As per Annexure- 2
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NiL
Yes, Certificate dated 21/09/2011has been obtained
NIL
NIL
NIL
NIL
NIL
NIL
NIL
Directors Remuneration Rs.1080000/-
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
No
NIL
NIL
NIL
As per Annexure - 3
As per Annexure - 3
As per Annexure - 3
As per Annexure - 3
As per Annexure - 3
As per Annexure - 3
As per Annexure-4
As per Annexure-4
As per Annexure-4
As per Annexure-4
As per Annexure-4
YES
Amount as returned | Amount as assessed | Remarks

(in Rs.) | (give reference to |
| relevant order) |
| |
NA
NIL
We have verified the compliance with the provisions of
Chapter XVII-B regarding the deduction of tax at source
and regarding the payment thereof to the credit of the
Central Government in accordance with the Auditing
Standards generally accepted in India which include test
checks and the concept of materiality. No non-
compliance was revealed during such audit procedures
except referred to in Annexure-5
Nil
Nil
As per Annexure-6
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
N.A.
N.A.
N.A.
#DIV/0!
#DIV/0!
#DIV/0!
N.A.
Annexure I to 3CD as per Form 3CB to 3CD
PART A
1. Name of the assessee : ABC LTD
2. Address : 18 Satteleite,
Ahmedabad
3. Permanent Account Number :
4. Status : Private Ltd Company
5. Previous year ended : 31/03/2012
6. Assessment year : 2012-2013
PART B
SI. No. Nature of Business or profession in respect Code

of every business carried on during the
previousYear
1 Trading in Cotton Fabric

Wholesalers 203
PART C
SL. NO. Parameters Current year Preceding Year

Rs. Rs.
1 Paid-up share capital/capital of partner/proprietor 100,000 100,000
2 Share Application Money/Current Account of - -
Partner or Proprietor
3 Reserves and Surplus/Profit and Loss Account - -
4 Secured loans - -
5 Unsecured loans - -
6 Current liabilities and provisions - -
7 Total of Balance Sheet 100,000 100,000
8 Gross turnover/gross receipts - -
9 Gross profit - -
10 Commission received - -
11 Commission paid - -
12 Interest received - -
13 Interest paid - -
14 Depreciation as per books of account - -
15 Net Profit (or loss) before tax as per Profit and - -
Loss Account
16 Taxes on income paid/provided for in the books - -
ABC & CO
Chartered Accountants
, Prop.)
Place : DELHI 99999
Date : 01/09/2012 M. No.DELHI
ABC LTD Annexure-1(a)
Depreciation as per Income Tax Act
PARTICULARS RATE OF W.D.V. ADDITION ADDITION DELETION DEPRECIAT- W.D.V.

DEP AS ON MORE THAN LESS THAN UPTO ION FOR AS ON
31/03/2011 180 DAYS 180 DAYS THE YEAR 31/03/2012
Land -
Aditya - 9,466,664.00 - - 9,466,664.00
Kaushambi 2,508,700.00 - - 2,508,700.00
TOTAL 11,975,364.00 - - - - 9,466,664.00

Plant and Machinery (Rate 15%)
Motor Car 15% 1,792,822.00 - 268,923.00 1,523,899.00
Car Hundai Santro 15% - - -
Car Hundai Verna 15% - - - -
Car Toyota Liva 15% - - - - -
TOTAL 1,792,822.00 - - - 268,923.00 1,523,899.00
Plant and Machinery (Rate 60%)

COMPUTER 60% 30,410.00 - - - 18,246.00 12,164.00
COMPUTER SOFTWARE 60% 119,824.00 - - - 71,894.00 47,930.00
TOTAL 150,234.00 - - - 90,140.00 12,164.00
Building
Aditya 5% 1,390,450.00
Kaushambi 5% 845,557.00
Flan No - 1B101 5% 3,085,600.00
TOTAL 5,321,607.00 - - - - -
Furniture & fittings

FURNITURE & FIXTURE 10%
TOTAL - - - - - -
GROSS TOTAL 19,240,027.00 - - - 359,063.00 1,536,063.00

PREVIOUS YEAR 14,419,640.36 4,193,000.00 1,331,700.00 - 704,313.00 19,240,027.00
ABC LTD
SCHEDULE OF FIXED ASSETS ADDITION Annexure- 1(b)
Assets Block of Assets Vendor Cost of Assets

1 Car -hyundai Plant & Machinery -
2 Generator Plant & Machinery 3,000.00
3 Air Conditioner Plant & Machinery -
4 Fire System Plant & Machinery 16,770.00
5 Fire System Plant & Machinery 66,539.00
6 Factory Building Building -
7 CCTV Plant & Machinery 4,000.00
90309
ADDITION Annexure- 1(b)
Date of Purchase Date of Put to use

23/03/2012 23/03/2012
24/01/2012 24/01/2012
08/06/2011 08/06/2011
15/04/2011 15/04/2011
30/04/2011 30/04/2011
07/04/2011 07/04/2011
28/03/2012 28/03/2012
ABC LTD ANNEXURE : C
DETAILS OF LOANS ACCEPTED/REPYAMENT DURING THE YEAR
S. No. Name and Address of Amount of Loan/ Whether the Loan/ Max. Amt. Whether the Loan/ Amt. Of Whether the Repayment
the Lender Deposit Accepted Deposit Squaredup O/S During Deposit accepted Repayment was made other than
During the year During the Year The year other than A/c payee A/c payee cheque
Cheque
ABC LTD
Annexure-3
(Ref to Clause 18 to form 3CD)
Particulars of payment made to specified pesons Under Section 40A(2)
NAME RELATIONSHIP NATURE OF PAYMENT AMOUNT(Rs.)
Sunil Kumar malik Director Remunneration 600000
Puja Malik Director Remunneration 480000

ABC LTD
Tax Deducted at Source for the Year Ended 31.03.2011

Annexure-4
Date of Amount Date of

S.No. Head of Account Deduction Deducted Due Date Deposit TDS Deposit Remark
1 TDS On Contractor
2 TDS On Professional
Total - -
ABC LTD
QUANTITATIVE DETAILS OF GOODS TRADED FOR YEAR ENDED 31/03/20
Particulars Opening Stock Purchases Sales

as on 01/04/2010
(In Nos.) (In Nos.) (In Nos.)
Cylinders - 14.2 kg. 346 555171 555276
Cylinders - 19 kg. BCG 7 538 524
Cylinders - 19 kg. Comm. 257 95863 95802
Cylinders - 19 kg. Domm. 27 549 548
Cylinders - 47.5 kg. Comm. 0 353 352
Cylinders - 5 kg. Domm. 14 201 194
Dawat Rozana Basmati Rice - in kg. 882 6180 6610
Gas Lighter 142 8100 7048
Gas Stove 4 Burner . 5 19 20
Gas Stove - 3 Burner . 11 21 19
Gas Stove - Evita 0 760 398
Stationery-Pen Kit 0 3300 3271
Suraksha Pipe 712 8000 8371
Tea - in kg. 0 204 118
Gas Stove-111 1 0 0
Gas Stove-2222 7 210 217
Gas Stove - Advanta 81 4392 4473
Gas Stove 2 Burner 13 12 25
Gas Stove - Green 184 360 544
Gas Stove - Growmore 4 60 64
Gas Stove - Lazer 13 0 13
Gas Stove - Nickyflame 8 0 8

Gas Stove-Spectra 10 0 10
Purchases others 60 468 528
Gas Stove Bajaj BX-3 253 244
Total
FOR YEAR ENDED 31/03/2012
Closing Stck Closing Stock Closing Stock

(Avg. Rate) as on 31/03/2011
(In Nos.) (Total Amount)
241 322.05 77,614
21 1,264.20 26,548
318 973.88 309,694
28 430.92 12,066
1 2,434.68 2,435
21 115.38 2,423
452 50.70 22,916
1194 109.25 130,445
4 2,725.00 10,900
13 1,932.26 25,119
362 1,005.45 363,973
29 75.43 2,187
341 131.43 44,818
86 175.82 15,121
1 1,253.60 1,254
0 -
0 -
0 -
0 -
0 -
0 -
0 -
0 -
0 -
9 1,135.00 10,215
1,057,728
Form of Annual Return of a Company having Share Capital
ANNUAL RETURN
THE COMPANIES ACT (1 OF 1956) SCHEDULE V PART II
(See Section 159)
I. REGISTRATION DETAILS
Registration No. 443243243243243432 State Code 55 (Refer Code List I)
Registration 17/06/2005 Whether shares listed on Y-Yes N-No N

Date DD/MM/YYY recognised Stock Exchange(s)
If yes, Stock exchange code (Totals) A - B -

(Refer Code List 2)
AGM Held Y Y-Yes N-No Date of AGM/ 30/09/2012

Due Date DD/MM/YYY
II. NAME AND REGISTERED OFFICE ADDRESS OF COMPANY
Company Name ABC LTD
Address 18 Satteleite,
Town/City Ahmedabad
State Gujrat Pin Code 380015
Telephone with STD 79 0

Area Code Number
Fax Number
Email Address -
III. CAPITAL STRUCTURE OF THE COMPANY (AMOUNT IN RS. THOUSANDS)
Authorised Share Capital Breakup
Type of Shares No. of Shares Nominal Value
(I) Equity 10,000 100
(ii) Preference - -
Total Authorised Capital 100

Issued Share Capital Breakup
(I) Equity 10,000 100
(ii) Preference - -
Total Issued Capital 100
Subscribed Share Capital Breakup
(I) Equity 10,000 100
(ii) Preference - -
Total Subscribed Capital 100
Paid-Up Share Capital Breakup
(I) Equity 10,000 100
(ii) Preference - -
Total Paid-up Capital 100
Debentures Breakup
Type of Debenture No. of Debentures Nominal Value
(I) Non-Convertible - -
(ii) Partly-Convertible - -
(iii) Fully Convertible - -
Total Amount -
IV. DIRECTORS/MANAGER/SECRETARY INFORMATION (PAST AND PRESENT)
(Refer clause 6 of Part I of Schedule V)
As per Annexure-A
V. DETAILS OF SHARES/DEBENTURES HELD AT DATE OF AGM
As per Annexure-B
VI. DETAILS OF SHARES/DEBENTURES TRANSFERS SINCE DATE OF LAST AGM

(or in the case of the first return at any time since the incorporation of the company)
Date of Previous AGM 30/09/2011

DD/MM/YYY
Nil
VII. INDEBTEDNESS OF THE COMPANY

(Amount in Rs. Thousands) Secured Loans including interest outstanding/accrued
but not due for payment)
Amount 0
VIII. EQUITY SHARE CAPITAL BREAKUP (PERCENTAGE OF TOTAL EQUITY)
(I) Govt. [Central & State(s)] (ii) Govt. Companies
- -
(iii) Public Financial Institutions (iv) Nationalised/Other Banks
- -
(v) Mutual Funds (vi) Venture Capital
- -
(vii) Foreign Holdings (FIIs/FCs/FFIs/ (viii) Bodies Corporate

NRIs/OCBs) (Not Mentioned Above)
- -
(ix) Directors/Relatives of Directors (x) Other top 50 Share Holders

(Other than those listed above)
100 -
We certify that
(a) the return states the facts as they stood on the date of the annual general meeting aforesaid,
correctly and completely;
(b) since the date of the last annual return the transfer of all shares, debentures, the issue of all further
certificates of shares and debentures, have been appropriately recorded in the books maintained for
the purpose;
© the whole of the amount envisaged in clauses (a) to (e) of sub section (2) of section 205C of the
Companies Act, 1956 remaining unpaid or unclaimed for a period of seven years from the date of
they become payable by a company have been credited to the Investor Education and Protection
Fund.
(d) the company has not, since the date of the annual general meeting with reference to which the last
return was submitted, or in the case of a first return, since the date of the incorporation of the
company, issued any invitation to public to subscribe for any shares or debentures of the company;
(e) where the annual return disclosed the fact that the number of members of the company exceeds fifty,
the excess consists wholly of persons who under sub-clause (1) section 3 are not to be included in
the reckoning the number of fifty;
(f) since the date of the annual general meeting with reference to which the last return was submitted,
or in the case of a first return, since the date of the incorporation of the private company, no public
company or deemed public company has or have held twenty-five per cent or more of its paid up
share capital.
(g) the company did not have an average turnover of Rs.Ten Crores or more during the relevant period;
(h) since the date of the annual general meeting with reference to which the last return was submitted,
or in the case of a first return, since the date of the incorporation of the company, the company did
not hold twenty-five per cent or more of the paid up share capital of one or more public companies;
and
(I) the private company did not accept or renew or invite deposits from the public.
Signed
Director Sd - Subhash Gupta
Director/Managing Director/Manager/Secretary Sd - Tarun Kumar
Secretary in whole time practice Sd -
CP No. -
ABC LTD (31/03/2012)
Annexure- A
DETAILS OF DIRECTORS AT DATE OF AGM
Name Residential Nationality Date of Designation Date of Date of

Address (Indian/ birth Appointment Ceasing
Foreign)
Sunil Kumar Malik 159, Gagan Vihar Main Indian 09/05/1971 Director 22/11/1999 --
Delhi-110051
Pooja Malik 159, Gagan Vihar Main Indian 21/05/1968 Director 22/11/1999 --
Delhi-110051
Lalit Kumar Malik 159, Gagan Vihar Main Indian 21/06/1968 Director 04/01/2008 --
Delhi-110051
ABC LTD (31/03/2012)
Annexure- B
DETAILS OF SHARES/DEBENTURES HELD AT DATE OF AGM
Ledger Name of Holder Father's/Husband's Address Type of Number of Amount per Category
Folio of Name share/ share/ share (in Rs.)
Holder debenture debenture
1 Sunil Kumar Malik Late Sh Bhushan Lal Malik 159, Gagan Vihar Main Equity 79100 10
Delhi-110 092
2 Pooja Malik w/o Sh Sunil Malik 159, Gagan Vihar Main Equity 10100 10
Delhi-110 092
3 Lalit Kumar Malik Late Sh Bhushan Lal Malik 159, Gagan Vihar Main Equity 100000 10
Delhi-110 092
189200
ABC LTD (31/03/2012)
Annexure- C
DETAILS OF SHARES/DEBENTURES TRANSFERS
Date of Type of No of Amount per Ledger Name of Transferor Ledger folio

transfer of share/ shares/ Share / folio of of transferee
shares debenture Debentures Debenture transferor
---- Nil ----

Name of Transferee

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ABC LTD

Sales or Supply of Services #REF! #REF! #REF!

TOTAL #REF! #REF!

Raw Material Consumed #REF! #REF! -

TOTAL #REF! #REF!

For ABC LTD Auditors' Report

Sd-Subhash Gupta,Director Sd-Tarun Kumar,Director

2. RESERVES & SURPLUS

Profit & Loss Account

Money Received against Warrants -

3. SHARE APPLICATION MONEY PENDING ALLOTMENT

4. LONG TERM BORROWINGS

Bonds & Debentures - Unsecured -

Rupee Term Loan - Secured

Rupee Term Loan - Unsecured

Foreign Currency Loan - Secured

Foreign Currency Loan - Unsecured

Other External Commercial Borrowings - Secured

Other External Commercial Borrowings - Unsecured

Other Long Term Borrowings - Secured

Other Long Term Borrowings - Unsecured

5. DEFERRED TAX ASSET / LIABILITIES

6. OTHER LONG TERM LIABILITIES

7. LONG TERM PROVISIONS

Other Long Term Provisions

8. SHORT TERM BORROWINGS

Loans Repayable on Demand - Unsecured

Amount Due from Related Parties - Secured

Amount Due from Related Parties - Unsecured

Other Short Term Borrowings - Secured

Other Short Term Borrowings - Unsecured

9. OTHER CURRENT LIABILITIES

10. SHORT TERM PROVISIONS

Provision for Employee Related Liabilities -

11. TANGIBLE FIXED ASSETS -

12. INTANGIBLE FIXED ASSETS -

CAPITAL WORK-IN PROGRESS 0

INTANGIBLE ASSETS UNDER DEVELOPMENT 0

13. NON-CURRENT INVESTMENTS

In Government Securities of Local Authorities -

Investments in Joint Venture -

Investments in Controlled Special Purpose Entities -

In Government Securities of Local Authorities -

In Government Securities of Local Authorities -

Investments in Joint Venture -

Investments in Controlled Special Purpose Entities -

Investment in Capital of Partnership Firm -

Less : Provision for Diminution in Non-current Investments -

14. LONG TERM LOANS & ADVANCES

Other Security Deposits

Given to Other Related Parties

Other Long Term Loans & Advances

15. OTHER NON-CURRENT ASSETS

Other Non-Current Assets -

16. CURRENT INVESTMENTS

Investments in Joint Venture

Investments in Controlled Special Purpose Entities

Investments in Joint Venture

Investments in Controlled Special Purpose Entities

Investment in Capital of Partnership Firm

Less : Provision for Diminution in value of Current Investments -

18. TRADE RECEIVABLES

Unsecured - Considered Good