To,

The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income tax Officer,

National Faceless Assessment Centre,
Delhi

Respected Sir,
Subject – Reply to Notice Dated 29/10/2021 issued under sub-section (1) of Section 142 of Income Tax
Act, 1961
Reference – Notice Dated 29/10/2021, DIN - ITBA/AST/F/142(1)/2021-22/1036661541(1)

Refer to: Sunil Patel (HUF), PAN – ABBHS9761C

With Reference to captional subject, we hereby submit following information reference to your notice for
faceless assessment proceedings for AY 2020-21 :

1) Enclosed herewith Income Tax Return along with computation of Total Income.

2) With respect to commission expenses clamied, we enclosed herewith the following :

i) Nature of Commission Expenses : The Entity established as ‘Dahasha Enterprise’ runs

Online Selling Business on Amazon’s E-commerce website. The products are listed on
electronic catalogue on website, the customers on front end places orders throughout the
year. Every month, the relevant Amazon’s Business handlers send the Sales Invoice
Report detailing out total monthly sales and other Credits, Rebates, Expenses in form of
Brokerage/ Commission Fees also known as Selling Fees, Cost of Online Advertisments,
transaction fees, administration fees, inventory handling fees, TCS-GST, TDS under 194-O
Net deducted in accordance to the E-commerce policy and Net Transfers to Bank Accounts.
We hereby attached one of latest aforesaid Amazon Sales Invoice Report for your
understanding purpose.

ii) Enclosed herewith Copy of Financials in form of Balance Sheet, Profit and Loss Statement,
tax Audit Report Form 3CB-3CD.

iii) Enclosed herewith Statement Showing Details of Name, PAN, Address of the party to whom
commission is paid.

iv) Written Agreement is Not Applicable, in case of this Nature of Businesses. E-commerce
Amazon and Dahasha Enterprise has made mutual discussion to engage into such
businesses.

v) Enclosed herewith Statement Showing Details of Sales as following :

a) Date of Sales
b) Name, PAN, Address of the party to whom Sales has been made
c) Nature of Item
 d) Quantity
e) Value of Item.
vi) Enclosed herewith Statement Showing Details of Transporter of item sold

a) Date of transportation
b) Name and Address of Transporter
c) Weight
d) Amount Paid
e) TDS deducted

vii) Enclosed herewith Statement Showing Details of the commission paid

a) Basis for current year

b) Basis for last year
c) Date on which commission has been paid
d) Amount
e) TDS deducted

3) Separate Bank Payments of Commission is not made as Commission is Selling Fees

which is deducted from the Total Sales, Credits and Rebates as mentioned in i) above. So
Bank Account Statements only reflect Net Transfers to Entity’s Bank Accounts.