ANNUAL ACCOUNTS | AND TAX AUDIT REPORT FOR THE YEAR 2018 — 19 OF M/S SIDDHI VINAYAK ROADWAYS AT/P.O.: . SERENDA DIST: - KEONJHAR, ODISHA- 758035 PAMS & ASSOCIATES CHARTERED ACCOUNTANTS, PLOT No- 506, UNIT-IX BHUBANESWAR, 751022 ODISHA e- Mail : it pams@amail.com, Cell- 0674~ 4-2549528FORM NO. 3CB ‘ [See rule 6GUMb)} ‘Audit report under section 44AB of the Income-tax Act, 1961 in the case of a person referred to in ‘lause (b) of sub-rule (1) of rule 6G 1. We hhave examined the balance shest as at 31st March 2019 and the Profit and loss account for the period beginning from 0 4110472018 to ending on 31/02/2019 attached herewith, of _M/S SIDDHI VINAYAK ROADWAYS _At- Plot No, 249/463, Seren da, P.0.- Serena, , KEONJHAR, ORISSA, 758035 ADQFSTS29G, 2. We certify that the balance sheet and the Profit and oss account are in agreement with the books of account maintained at the head office at Ate Plot No, 249/463, Serenda, P.O, Serenda,Barbil-7S8038, Keonjhar, Odisha,. and branches. 3, (a) We report the following observations/comments'discrepancies/inconsistencies; if any: - {b) Subject to above,- (A) We have obtained all the information and explanations which, to the best of Our knowledge and belief, were necessary for the purposes of the aut (B)In Our opinion, proper books of account have been kept by the head office and branches of the assessee so far as appears from Our knowledge and belief, were necessary for the examination of the books. (C)ln Oar opinion and to the best of Our information and according to the explanations given to Us the said accounts, read with notes thereon, ifany, give a true and fair view:= (i) in the case of the balance sheet, of the state of the affairs ofthe assessee as at 31st March, 2019 and (ii)in the case ofthe Profit and loss account of the Profit of the assessee for the year ended on that date, 4, The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No, 3CD, 5.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 and the Annexure thereto are true and correct subject to following observations/qualifications, if any:- ST] Qualification Type (Observations/ Qualifications [IN Place Name Bodhistwa__Mobanty Date Membership Number 067882 : FRN (Firm Registration Number) $16079E Adress PLOT NO-SO6F, UNIT.9, BEHIND BAY BABA MATHA, BHUBANESWAR, ORL SSA, 751022 For PAMS & ASSBCIA Chartered Accounts dhe Misa tes, Bodhisatwa Mohanty, Ft 1 FC: Partner, M. Noaetsse . Upene [4 06789 a 8x 516 &FORM NO. 3CD ‘ [See rule 6G(2)] Statement of particulars required to be furnished under section 44AB of the Income-tax Aet, 1961 T [Name of the assessee MIS SIDDHT VINAVAK ROADWAYS: 2 [Address AT- PLOT NO. 249/463, SERENDA, P. SHAR, ORISSA, 758035 3- [Permanent Account Number (PAN) ADQFSTE20G "Whether the assessee is liable to pay indirect tax like excise] Yes duty, service tax, sales tax, goods and services tax,customs dduty,ete. if yes, please furnish the registration number or,GST ‘number or any other identification number allotted for the| Ist ]Type ] Registration Namber No. 1 |Goods and Services Tax ORISSA 2TADQFSTR29GIZP [Status Firm 6 [Previous year from (01042018 to THOSZOT 7 [Assessment Year 2019-20 5 [Indicate the relevant clause of section 44AB under which the audit has been conducted ISI JRelevant clause of section 44AB under which the audit bas been conducted No. 1 [Clause 44 B(a)-Total salesiturnoverigross reecipts of business exceeding specified His ‘7 [a ]IF firm or Association of Persons, indicate names of parinersfmembers and their profit sharing ratios. Tn case} ‘of AOP, whether shares of members are indeterminate or unknown? [Name Profit Sharing Ratio] wo 'Taranjest Singh Wali : 3 [Sandeep Walia 33 [Vinit Kumar Bansal 3 Jb |i there is any change im the partners oF members Or im their prOlit sharing ratio since the ast date of the] No [preceding year, the particulars of such change. Date of change jName of Pariner/Member | Type oT]OWd promt] New |RRemarks change —|sharing {profit | ratio | Sharing | Ratio T0ja [Nature of business or profession ( more tan one business or profession is earied on during the previous year, nature ‘ofevery business or profession). Sector Sub Sector [Code [TRANSPORT and LOGISTICS SERVICES Freight transpart by rond 008 Tob [lf there is any change in the nature of business or profession, the particulars of such change No Business Sector SubSector (Code TI]a__ | Whether books of accounts are preseribed under setion 44AA, if yes, Ist of books so proseibed No [Books prescribed fb] List of books of account maintained and the address at which the books of accoumis are Kept. (In case books of account are maintained in a computer system, mention the books of account generated by stich computer system. Ifthe books of accounts are not kept at one location, please furnish the addresses of locations along withthe details of books of accounts ‘maintained at each location ) Same a8 1 1(a) above [Books maintained ‘Address Line 1 ‘Address Line 2 Ciy_or Town or/State ]PinCode District CASHBOOK, PASS BOOK |At- Plot No. 7491463 P.O Serenda KEONJHAR ORISSA” [758035 JOURNAL, LEDGER, VO [UCHERETC ‘¢ _ [List of books of account and nature of relevant documents examined, Same as 11(b) above [CASH BOOK, PASS BOOK, JOURNAL, LEDGER, VOUCHER ETC [Books Examined | Whether the profit and loss account includes any profits and gains asseasable on presumptive basis, Eyes, indicate The] No ‘amount and the relevant section (44AD, 44AE, 44F, 44B, 44BB, 44BBA, 44BBB, Chapter XII for any other relevant section), [Seotion Nit BB [e__ [IFanswer to (b) above is inthe affirmative, give details of such change yund the effect thereof on the profit or Toss, Particulars increase in profii(Rs.) [Decrease in profit(Rs.) ‘d_ | Whether any adjustment is required to be made to the profits or Toss for complying with the provisions of[No income computation and disclosure standards notified under section 145(2) (@ __|Ianswer to (@) above isin the affirmative, give details of such adjustments, ICD: Increase in profit(Rs.) [Decrease in profi(Rs.) [Net effect(Ra) [Total T TS[F__ [Disclosure ax per ICDS. ICDS Disclosure Td|a__ | Method of valuation of closing stock employed in the previous year. Na T4[b [In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on]No the profit or loss, please furnish: Particulars Tncrease in profi(Rs) [Decrease in protiqRs) 15 [Give the following particulars of the capital asset converted into stock im-trade (@) Description of capital asset (@) Date of](@) Cost off(a) Amount at acquisition ‘acquisition which the asset is converted into stock-in trade Nir T6| Amounts not credited to the profit and Toss account, Belng’= eas 16|a__ [The items falling within the scope of section 28 [Description [Amount Nit TOP _ |The proforma credits, drawbadks, refund of duty of custom or excise of Service Tax, oF Fefid of sales tak or Value ade tax, where such credits, drawbacks or refund are admitted as due by the authorities concerned [Description [Amount a To[e [Escalation claims acvepfed during the previous year eseription [Amount Nil Té]d [Any other item oF income | [Description [Amount Tole [Capital receipt, any [Description ‘Amount Nil Ti] Where any Tand or building or Both is transferred during the previous year Tor @ Consideration Tess than value adopted o7| assessed or assessable by any authority of a State Government referred to in section 43CA oF SOC, please furnish: Details of Address Linc|Address Line|City/Town [State Pincode | Consideration |Value adopted property | 2 | received —orlor assessed or | Jaceried assessable 8) Particulars of depreciation allowable as per the Tncome-tax Act, 1961 in tespéct of each asset or block of asses, asthe case| may be, in the: [Descript- [Rate of Opening ‘Additions [Deductions Depreciation Written Hion of] depreciaf WDV (A) [Purchase] MOD- [Change [Subsidy] Total (©) Allowable |Down Value [Block ofjtion (In 'Value(1) |-VAT Jin Rate|Grant |Value of] (D) [at the end off JAssets! | Percent, 2) Jof Ex-\4) [Purchases the year Class of] age) ‘change (B) (ASB-C-D) [Assets | \a) (1424344) Furnitures 10% [0 Jo Jo 0 —}rans To 795 71036 & Fittings @ 10% | Plant &/5% [0 EC Tsay Fo Machinery | l@ 15% * For Addition and Deduetion Details refer Addition and Dedustion Detall Tables At the End of the Page ‘Amounts admissible under sections IS.No [Section [Amount debited to]Amounts admissible as per the provisions ofthe Tncome-tax Act, 1961 and profit and 1oss}also fulfils the conditions, if any specified under the relevant 14provisions account lof ncome-tax Act, 1961 or Income-(ax Rule ‘any other guidelines, | circular, ctc., issued in this behalf. oa Nil A 20) ‘a [Any sum paid to an employee as bonus or commission for services rendered, where Sy20]b__ [Details of contributions received from employees for various funds as referred to in section 36(I)(a): Nature of fund [Sum Due date for]The actual] The actual date 5 |received payment amount paid |of payment 10) from ‘the concerned employees authorities | IN 21a [Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital, personal, advertisement expenditure ete Capital expenditure [Particulars [Amount in RS. Personal expenditure Particulars [Amount ia RS. [Advertisement expenditure in any souvent, brochure, tract, pamphlet or the ike published by a political party Particulars [Amount in RS. Expenditure incurred at clubs being entrance Tees and subscriptions Particulars: l ‘Amount in Rs, [Expenditure incurred at clubs belng cost Tor club services and facilities used, Particulars [Amount in RS, [Expenditure by way of penalty or fine for violation of ny Taw for the ime being force Particulars ‘Amount im RS [Expenditure by way of any other penalty or fine not covered above Particulars [Amount in Rs. [Expenditure incurred for any purpose which isan offence oF which is prohibited by law Particulars (Amount in Rs, (Hf Amounts inadmissible under section 40a) |(@) as payment to non-resident referred to in sub-clause (I) (A) Details of payment on which tax is not deducted: [avatiable [Date of [Amount of]Nature of Name of the]PAN __of]Address Address [City or] Pincode payment payment [payment —_[payee the payeef}Line 1 Line2 | Town ot| Distriet (B) Details of payment on which tax has been deducted but has not been pak before the expiry of time prescribed under section200(1) luring the previous year or in the subsequent year [Date _of/Amount of[Nature of|Name of PAN of]Address Address [City or Pincode [Amount payment’ [payment payment |the payee the {Line |Line2 [Town or of tan payer if District ledutea lead i) as payment referred to in sub-clause (la) [(A) Details of payment on which tax Is not deducted Date of]Amount]Nature of] Name of the]PAN of] Address Line | | AdAress payment Jof [payment {payee the Line 2 paymen paycosit avaliable (City or Town] Pincode or District sub- section (1) of section 139. (B) Details of payment on which tax has been deducted but has not been paid on oF before the due date specilied in [Date offAmount [Nature off Name ofPAN ol]Address [Address [Cily or]Pincode [Amount Amount ou payment jof payment |the payer|the |Line1 |Line2 Town or! lof taxlof (VI payment Ipayee.it District deducted | deposited, if avaliable any, (Gil) as payment refered to ia sub-clause (A) Details of payment on which levy is not deducted: [Date of[Amount|Nature _of|Name ofthe] PAN _ of] Address Line 1] Address Jpayment Jof [payment payee. the Line 2 payment payee.if avaliable (City or Town] Pincode or District sub- section (1) of section 139. [() Details of payment on which levy has been deducted but has not Been paid on or before the due date specified in payment |of payment |the payer|the |Line| [Line2 [Town or, payment payee! [District avaliable | I [Date of]Amount [Nature of]Name ofPAN of]Address [Address [City or[Pincode [Amount JAmount out) lof levylof (VD ‘deducted |deposited, if) any TED Fie eet re dln erica ACT Ea(Vil) salary payable outside Indialio a non resident without TDS ete. under sub-clause (ii), | of[Amount of]Name oF the]PAN offAddress Line | [Address [City Pincode ? payment [payee —|the _payee,i| Line 2 [avaliable ‘Gil payment to PF other Fand etc. under sub-cTause (iv) (Gx) fax paid by employer Tor perquisites under sub-clause (¥) (©) Amounts debited to profit and foss account being, interest, salary, bonus, Commision or emuneration inadmissible under ‘section 40(b)/40(ba) and computation thereof; [Particulars Section [Amount debited [Amount [Amount Remarks toPLAIC {Admissible Inadmissible (@ Disallowance/deemed income under section 40AG3) ITA) On the basis of the examination of books of account and other relevant documenis/evidence, whether the] Ves ‘expenditure covered under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank lor account payee bank draft. If not, please furnish the details: [Date OF Payment [Nature Of|Amountin Rs [Name of the payee [Permanent ‘Ascount Payment ‘Number of the payee, iff available (B) On the basis ofthe examination of books of account and other relevant documents/evidence, whether the payment] Yes referred to in section 40AGA) read with rule 6DD were made by account payce cheque drawn on a bank or account| payee bank draft If not, please furnish the details of amount deemed to be the profits and gains of business or profession under section 40A(3A) Date OF Payment [Nature Of]Amountin Rs [Name ofthe payee Permanent ‘Account Payment Number of the payee, if] available (©) Provision for payment of gratully not allowable under section 40A(7) (0) Any sum paid by the assessee as an employer not allowable under section 40A(9) (g) Particulars of any lability of contingent nature [Nature OF Liability [Amount in Rs. {hy Amount of deduetion inadmissible In terms of seotion [4A in respect of the expenditure incurred in relation fo income which does not form part of the total income [Nature OF Liability TAmount im Rs (@ Amount inadmissible under the proviso to section 36(1 Mii) 22] Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Ac 2006 23) Particulars of any payment made to persons specified under section 40). (Name of Related Person [PAN of Related Person [Relation Nature ‘of Payment Made(Amount) trasaction [24 |Amounis deemed to be profits and gains under section 3AC or 32AD oF 33AB or 33AC or 33ABA. Section [Description [Amount Nil [25 | Any amount of profit chargeable to tax under section 41 and computation thereof. (Name of Person [Amount OFincome [Section [Description of Transaction [Computation irany Ni [36 |G) [ln respect of any sum referred to in Clause (a)(o)(a)(e)40) oF (g) oF section 430 the lability for wl [26)(DA |pre-exisied on the first day of the previous year but was not allowed in the assessment of any preceding previous yeat| and was 26/@(ANa) [Paid during the previous year Section [Nature of habitity [Amount [Ni [26[ (CANE) [Not paid during the previous year fon [Nature of habihty [Amount Nil [26] GOB | was incurred in the previous year and was [26|()(B)(@)__[Paid on or before the due date for furnishing the return of income of the previous year under section 139(T) Sestion ‘Nature of lability [Amount INi EXO) [not paid on or before the aforesaid date Section [Rature of ability (Amount Nil (State whether sales ax, goods & service Tax, custom: duty, excise duty or any other indirect tax, levy, cess, |27ja [Amount of Central Value Added Tax Credits! Input Tax Credi(ITC) availed of or utilised during the previous] No ‘year and its treatment in profit and loss account and treatment of outstanding Central Value Added Tax Credits) Input Tax Credit(ITC) in accounts [cENVATITC [Amount ‘Treatment in Profit and Loss/Accounts [Opening Balance (Credit Availed_ = (Credit Utilized | (Closing/ Outstanding if [Balance | [27] Particulars of income or expenditure of prior period credited or debited to the profit and Toss aecount Type /Particulars Amount Prior period’ to which) fielates(Year in yyyy- format) 25] Whether during the previous year the assesses has received any property, Bring share oF a company not Being company in which the public are substantially intersted, without consideration or for inadequate consideration as referred to in section 56(2){viia) [Name of the|PAN of the]|Name of the|CIN of the company [No. of SharesAmount _of]Fair Markel lperson _from|person, _if|company from Received consideration |value of the lwhich sharesJavailable which shares paid shares received received Nil 25] Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair market value of the shares as referred to in section 56(2)(viib). If yes, please furnish the details ofthe same [Name of the person from whom] PAN of the person, if] No. of Shares [Amount of] Fair Market consideration received for issue of available ‘consideration value of the! shares received shares INL “Alay |Whether any amount isto be included as income chargeable under the head Tneome from other sources as]No referred to in clause (ix) of sub-section (2) of section 56? (b) If yes, please furnish the following details ISINo. [Nature oF Income Amount Ni Bla) | Whether any amount is to be included as income chargeable under the head Tncome from other sourees as]No referred toin clause (x) of sub-section (2) of section $62(Y e/No) () I'yes, please furnish the following details: ISINo. [Nature of Income rAmount Nil 0 Details of any amount borrowed on hundi or any amount due thereon Gncluding ievest on tie amount borrowed) No repaid otherwise than through an account payee cheque, Section 69D) IName of]PAN of] Address] Address|City or] State PincoddAmount [Date of [Amount [Amount [Date ol] like the fine 1 |Line2 |Fown or borrowed |Borrowingdue repaid Repayment person | person, if} District including from available interest whom amount borrowed) lor repaid] lon hun a ‘Atay ] Whether primary adjustment to transfor price, as referred fo in sub-section (1) of section 92CE, has been made] No during the previous year [Of yes, please furnish the following details | |SI_ [Under which[Amount (in| Whether the excess]I yes, whether]i no, the amount (in| Expected date Ino. |clause of sub-[Rs) of|money available|the excess) Rs.) of imputed interest] of repatriation| section (I) of|primary | with the associated|money _has|income on such excess| of money section 92CEadjustment _|enterprise is|been repatriated| money which has not primary required to be|within _the|been repatriated within| adjustment is! repatriated to India| prescribed time. |the prescribed time ‘made ? as per the provisions| lof sub-section (2) of] | section 92CE, | Ni(Oy ys, please furnish the folowing deals 2 SI No, [Amount (in Rs)[Eamings before[Amount (in Rs.) of|Details of interest[Details of interest] loferpenditure by interest. tax,expendture by way oflexpenditure brought/expenditure carried way of interest or|deprecition and|incret or of similar|forward as per sub-|forward as per sub- lof similar naturelamortiztion [nature as per @) above]section (4) of setion| section (4) of section incurred (EBITDA) during|which exceeds 30% of 94B. 948: [the previous year|EBITDA as per (ii) [Assessment] Amount [Assessment] Amount (ins) above. Year (as) [Year [Ga Rs) Ini | Cla) | Whether the assessce has entered into an impermissible avoidance arrangement, as referred to in section 96,[No_ uring the previos year (This Chuxe i kept in abeyance ill 3st March, 2020). (OYE yes, please funish the following deals SIN. TNaiure ofthe impermissible avoWdance arrangement Arnaut Gn Ray of tax benoit in the] previous year arising, in agreuate, to all he parties to the arangement Nir Ta | Particulars of each Toan oF deposit in an amount exceeding the limit specified in section 2698S taken or accepted during} the previous year := No [Name of the|Address of]Permanent[Amoun{Whethe}Maximum [Whether the|In case they lender or|the lender or|Aecount of loan|the | amount loan ordeposit|loan or deposit ‘depositor |depositor | Number(if/or loan or|outstanding in|was taken was taken _or| lavailable |deposit|deposit the account at/or accepted|accepted by ‘with the|taken {was |any time during|by cheque|cheque or bank lassessee) lor [squared the previous|or bank draft draft, whether the lof the|acceptequp | year lor use of same was taken lender or uring electronic jor accepted by the the lelearing an account payee depositor | previou! system icheque or an year through account payee bank account, |bank dra ‘Ni 31]b | Particulars of each specified sum in an amount exceeding the limit specified in section 2695S taken or accepted during, the previous year:- “No. ]Name of —the]Address of the person rom|Permanent [Amount ]Whether —thepin case the person from|whom specified sum is|Account of ‘specified sum| specified sum was] ‘whom specified |received [Number (if] specified |was taken or|taken or accepted} | sum is received lavailable |sum taken|aceepted by by cheque or bank | ‘with —the|or [cheque or bank| draft, whether the | lassessee) of|accepted |draft or use|same was taken the person lof electronicjor accepted by from whom| clearing system|an account payee| specified through bank|cheque or an} sum is laceount laccount —_payee| received [bank draft [Particulars at (and (b) need not be given in tie ease ofa Goverament company, a banking company ora corporation established by a Central, State or Provincial Act.) I]b(a) [Particulars of each receipt in an amount exceeding the limit specified in seclion 269ST, in agaregate from a person ia a day or in respect ofa single transaction or in respect of transactions relating to one event or occasion from a person, during the previous year, where such receipt is otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account S.No. [Name of the|Address of he Payer [Permanent |Nature of[Amount of Date Of receipt Payer ‘Account _|transctior}receipt Number (i |available with — the assessce) | [the Payer i 2 31] by [ Parculars oT eh Tecipt an amount exceeding the Tint spouted i soon ZOUST, in agarogate om a pen Ta fa day or in respect of a single tronsaction or in respect of transactions relating 1 ong-euan.or occasion ftom a person, received by a cheque or bank draft, not being an account payee cheque or an QSAR Moe bank draft, during theISINo. [Name of the Payer (Address ofthe Payer ]Permaneat Account| Amount of receipt ‘Number (if available with the assessee) of the Payer_| Nit 31] Be Particulars of each payment made in an amount excesding the limit specified in section 269ST, in aggregate to a person} in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous ‘year ISNo. [Name of the|Address of the Payer Permanent jNature of[Amount of] Date OF Payment Payer ‘Account —_|transactior| Payment [Number (if} available 2 with — the assessee) of} the Payer ‘Nit 31] bea) ;Pariiculars of each payment in an amount exceeding the limit specified in section 20981, in aggregate to a person in @ ‘day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, made by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year [SNo, [Name of the Payee TAddress of the Payee [Permanent ‘Account| Amount of Payment Number (if available with| the assessee) of the Payee Nir (Particulars at (ba), (bb), (be) and (bd) need not be given in the case of receipt by or payment to a Government company, a banking Company, a post office savings bank, a cooperative bank or in the ease of transactions referred to in section 2698S lor in the case of persons referred to in Notification No, 8.0. 2065(E) dated 3rd July, 2017)" SI ]e [Particulars of each repayment of foan oF depositor any specified advance in an amount exoeeding the limit specified | in seation 269T made during the previous year ISNo. Name of the]Address of the]Permaneny Amoun|Maximim [Whether the]In case the repayment | payee payee ‘Account [of the|amount repayment |was made by cheque or | [Numbertifrepaymfontstanding in|was made|bank draft, whether the available the account atlby cheque|same was repaid by an! with the any time during or ___ bank account payee cheque or assessec)o} the previous|draft or uselan account payee bank the payee year lof electronic draft. clearing system through bank account ‘Ni id Particulars of repayment of foan or deposit or any specified advance in an ammount exceeding the limit specified in sein 12691 received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year:— SNdName of the lender,[Adires of the Tender, or Permanent Account Number (if[Amount of repayment lor depositor or person|depositor or person from| availble with the assessee)of the|of loan or deposit or from whom specified| whom specified advance lender, or depositor or person|any specified advance ladvance is received is received from whom specified advance is|reveived otherwise. than received by a cheque or bank draft or use of clectronie ‘clearing system through a tbank account during the previous year Ni S1]e | Particulars oF repayment of Toan or deposit or any specified advance in an amount exceeding the limit specified in section 269T received by a cheque or bank draft which is not an account payee cheque or account payee bank draft during the previous y ISNqName of the Tender, [Adirew of the lender, or[Permanent Account Number ([Amount of repayment lor depositar or person|depositor or person from|available with the assessee)of the|of loan or deposit or {from whom specified|whom specified advance|lender, or depositor or person|any specified —advance| advance is reccived is received from whom specified advance is|received otherwise than received lby @ cheque or bank draft or use of electronic| sce is ae Note: (Particulars at (6). (@) and (@) need not be given in the case ofa repayment of any Toa taken or accepted from Government, Government company, banking company or a corporation established by a Central, State] or Provincial Act) or deposit o iny Specified advance’ le 32]a__ [Details of Brought forward loss or depreciation allowance, ia the following manner, to extent available ISNo eee cee ar gma [meee [ia hem las fas [Sand retumed [assessed [Date | 32]b | Whethera change in sharcholding of the company has taken place in the previous year due o which] Not Applicable the losses incurred prior to the previous year cannot be allowed to be carried forward in terms of| section 79. 32[e__| Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year [No Ti yes, please furnish the details below | 32]d_ | Whether the assessce has incurred any Toss referred to in section 75A in respect OF any Specified business] No during the previous year yes, please farish details ofthe same 32]e — |Incase ofa company, please state that whether the company is deemed to be carrying on a speculation Business] as referred in explanation to section 73 - ‘tyes, please furnish the details of speculation Tors Wany |___lineurred during the previous year [33] Seolion-wise details of deductions, if any admissible under Chapter VIA or Chapel (Seetvon TA, Section IUAA)]No S1No_[Section [Amount Ni [34ja | Whether the assosseo ie required to deduot or wolloat tx as por th provisions Of Chapter KVIT-D or Chapter| No XVILBB, if yes please furnish [SNo [Tax Section [Nature of]Totsl Total Total Amount [Total [Amount [Amount a] deduction Jpayment amount offamount amount |of — tox/amount lof — tax|tex and payment Jon which]on which|deductod Jon which|deducted | deducted collection Jor receipt|tax was|tax was] or tax waslor or Account lof the|required deducted collected |deducted Jeotlected | collected Number nature tobe or ont of (6) Jor jon (8) [not \(rAN) specified {deducted |cotiected collected deposited in cotumn| or at at ess to the| 1G) collected. specified |thon credit of ‘out of 4) |rate out of| specified the Central 6) rate oat of Governmes in cout of (6) |and (8) Ni 3a] | Whether the assessee is required fo mish the tatement of fax deducted or tx wollecied. IF yes please Furnish] No the details: ISNo |Tax deduction|Type [Due date Tor]Date of] Whether the statement of]IT not, please and collectionlof furnishing furnishing, |tax deducted or collected] fumish ist of] ‘Account Number] Form if furnished contains information about| details) (TAN) all detais/ransactions| transactions Which are required to be|which are not reported. reported. a 4]e | Whether the assessee is Table fo pay interest under section 201(TA) ar ssetion B0GCU)IF yes, please Rumah [Not Applica ISNo Tax deduction and]Amount of Amount Dates of payment collection Account|interest under Number (TAN) | section 201(1AV206C(7)| ispayable | iN 35]a__|In the case of a trading concer, give quantitative details of prinveipal tems OF goods waded S.No [lem Name [Unit (Opening [Purchas-|Sales _Tclagina stock ]Shortane] stock les fu excess, ino labo eeeNe Ne ie | { [previous I Far ‘| 35/b ]In the case of a manufacturing concem, give quantitative details of the principal items of raw material, finished products and by-product = 35/bA [Raw materials S-No [Item Name Unit JOpeningPurchases —__Consampr]Sales Closing "Vie Percent Shortage tock |during the/on during|duing [stock Jof age oflexoess, [previous year |the the finished yield |ifany | previous | previous product | year year Ni 35[6B Finished products 2 [No _|ltem Name Unit | Opening] Ford iy Sales during the [Closing stock Shortage] stock [during |manufactur-| previous year excess, the fed during ifany previous the previous year [year Nit [35/bC_ | By products = [SNo [Item Name [Unit Opening] Purchasc}Quantity [Sales during the|Closing stock [Shortas stock ducing Jmanuiactur-| previous year excess, the jed during ifany | previous | the previous | be: ‘Sear year z IN 36/In the case of a domestic company, delails of fax on distributed profits under section 115-O in the following forms ‘= ISNo [(@) Total amouni](b) Amount of](e) Amount of](q) Total tax]le) Total tax paid thereon lof distributed reduction as|reduction ——_as|paid thereon [ Amount Daies of] profits referred to infreferred to in payment section 115-O(1A)|section 115-O(1A) o «iy = Ni rata) | Whether The assessee has Tecelved any amount in the ature of dividend as referred fo iv sub-Tause (e)of]NO clause (22) of section IF yes, please furnish the following detail:- SIN. ‘Amount received (in RS.) Date oF recapt Ni [57] Whatherany cost audit was carried owt Not Applica Tf yes, give the details, (F any, of disqualification or disagreement on any] | matte/item/value/quantity as may be reported/dentified by the cost auditor 8 Whether any audit was conducted under the Central Excise Act, 1944 Not Applica) I yes, give the deiails, any, oF disqualification oF disagreement on any] ‘matter/item/value/quantity as may be reported/identified by the auditor 39] Whether any audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable|Not |services as may be reported/identified by the auditor Applical If yes, give the details, if any, of disqualification or disagreement on any] rmatter/item/value/quantity as may be reportedidentified by the aditor /40| Details regarding turnover, gross profit, etc., for the previous year and preceding previous year: SI|Particulars [Previous Year [Preceding previous Year IN a | Total tumover OTSA a lof the assess 1b |Gross profit /] % % Tumover fe [Net profit 7] 1353364] S7TTSISALT IBN 0 O% “Tumover a | Stoek-in- % Made | “Turnover | je [Material T%goods | | : | |_,|produced be | ‘he details required to be furnished for principal items of goods taded or manufactured or services rendered) MAI Please furnish the details of demand raised or refund issued during the previous year under any tax Taws other than Income: ax Act, 1961 and Wealth tax Act, 1957 alongwith details of relevant proceedings [Name of other|Type (Demand) Date of demand] Amount Remarks HTax law raised/Refund |raisedirefund refund relates 10 received) received Nil 92] Whether the assessee is required to furnish Statement in Form No.61 or Form No. GIA or Form Ne. 6187 If] No yes, please furnish Si|income-tax __]TypeofForm [Due date for]Date Of] Whether the Form] If not, pease furnish INqDepartment furnishing furnishing, _if|contains list of the details! [Reporting Entity| furnished information about| transactions which] {identification all details are not reported. Number transactions which : sare required to be reported. il 3 tay Whether the assesnec or is parent enlliy oF aliernate reporting entity 1s Hable fo Furnish the report as referred] No to in sub-section (2) of section 286 SI] Whether report has Name of parent entity JName of altemate]Date of Furnishing INo. |been furnished by reporting entity (if)of report the assessee or its applicable) parent entity or an alternate reporting letity Nil A@)|IENot due , please enter expected date of furnishing the report a — Breakup of total expenditure of entities registered or not reyistered under the GST:(This Clause 1s Kept in abeyance till 31st March, 2020) Te an per aps of ae PTT URIS OST Epes dot tagcat Renew pms Reng EIRGGIng oe] TORI aya w)sning Yo ee Ee ae Tee faling| regions enlisted entice oot reper unde ee plccont imei est est Sebo na fm 5 4 Place BHUBANESWAR Name Bodhistwa__Mohanty ie Nembertip Number worst PRN Coe Regitaon Numb) ME oe PLOT NOSE UNIS, REMIND BAX Hidan Waitt MILBANESWAR, ORT sasin, For PAMS & ASSOCIATES Chartered Accountants Revision/Original Adiaiifon Detas(From Point No. 18) [Description of] SINo]Date of Date put to|Amount ‘Adjustment on account oF Total Amount [Block of Assets Purchase | use IMODVAT [Exchange |Subsidy Rate {Grant Change Furnitures Terrain rari aramk 7078 7 7 W TRO(Total oF Furaitures & Fittings @ 10% o 78929) Plant [1 Joerno1 —joroi2019 | __ 38350] ON T v FRIST) Michinery @ 18% Total of Plant & Machinery @ 15% 38550 Desuetion Deiis(From Point No. 15) Description of Block of Asseis Fornitures& Fittings @ 107% [Total of Furnitures & Fittings @ 107% I a Plant & Machinery @ 159% I [Total of Plant & Machinery @ 15% : aIPAMS & ASSOCIATES |Chartered Accountants Prof No: 506, Uni - Ix, Bol Nagar M/S SIDDHI VINAYAK ROADWAYS. At- Plot No. 249/463, Serenda, P.O.- Serenda Barbil-758035, Keonjhar, Odisha BALANCE SHEET AS AT 31st MARCH 2019 1d Baya Baba Math, Bhubaneswar - 751022] Tel: 0674 ~ 2543 528 TABILITIES ‘Amount (Rs) ‘ASSETS ‘Amount (Rs) Partners Capital 4,531,045.58 [Schedule - A 94,046.00 lun-Secured Loan |Current Assets Layshree Motor 472,145.00 |Sundry Debtors 22,971,163.00 haa Tarini Lubricants 700,000.00 risa Mineral & Property 2,100.000.00 |current Liabilities Loans & Advonce Provision for income Tax 422,218.00 TDS Receivable Ay 2018-19 350,568.00 sundry Crecitors 17,625.487.40 Liabilities for Expenses Employees Liobilties 61,842.00 /Accounting Charges Payable 25,000.00 5,007.00 Audit Fees Payable 10,000.00 fingusing Bank-1956 7,437.22 co Bank-0823 2.379,069.76 Cosh in Hana 140,447.00 25,947 737.98 25,947,737.98 IBodhisatwaw Mohanty Partner [M.NO-067552 Date:21/10/2019 Place: Bhubaneswar In terms of our separate report of even date attachedPlot No- 506, Unit=1X, Bhol Nagar Behind Baya Baba Math, Bhubaneswar - 751022| Tel: 0674 ~2543 528 M/S SIDDHI VINAYAK ROADWAYS At- Plot No. 249/463, Serenda, P.0.- Serenda Barbil-758035, Keonjhar, Odisha PROFIT 8 LOS$ ACCOUNT FOR THE YEAR ENDED 19 Fariculars "AMBUNT (RS) Pariculars ‘Amount (R3) To [Service Expenses By Service Income Transporting Expenses 95,124,51200| Transporting Income 97,773:234.00 To [Employees Benefit xpenses Salary & Wages 742,104.00 Stoft Wetfare Expenses 181,05200 To [Administrative Expenses Audit Fees 10,000.00, ‘Accounting Charges 25,000.00 Professional & Consultancy Exp. 16,451.00 ‘Comnucation Expenses 24,5460 EDP Expenses 21,45600 Printing & Stationery 4851200 Puja Expenses 16,4250 Travelling & Conveyance 164,571.00 Other Administrative Expenses 34,5160 To interest & Financial Expenses interest on Equeipment Finance - Bank Charges 7.89242 To [Depreciation 23,288.00 10 |Net Prof iranstered Copitol 1,353,268.58 lAccount Total F7TTSEIADO Total ITIP lin terms of our separate report of even date attached ror Pams & Associates [Chartered Accountants Hiheralincaden Bodhisatwaw Mohanty Pariner Im.No-067552 Date:21/10/2019 Place: ahubaneswarPAMS & ASSOCIATES |Chartered Accountants PROFIT &.L¢ PRIATION ACCOI 2019 Plot No: 506, Unit 1X, Bhol Nagar Behind Baya Baba Math, Bhubaneswar - 751022} Tel: 0674~ 2543 528 M/S SIDDHI VINAYAK ROADWAYS At- Plot No. 249/463, Serenda, P.O.- Serenda Borbll-758035, Keonjhar, Odisha Parliculars ‘Amount (Rs) _ Amount (Rs) Particulars ‘Amount (Rs) {To Interest on Partners. |Copital Account HTaranjeet Singh Walia sandeep Walla Vinit Kumar Bansal Ifo Salary to Pariners [Taranjeet singh Wola Jsandeep Walia Vinit Kumor Bansal [0 Provision for Tax [Capital Account [Taranjeet Singh Walia Isandeep Walia Vinit Kumar Bansal By Net Profit Brought Down 1,353,263.58 422,218.00 931,045.58 310,348.53. 310,348.53 310,348.53 T,353,263.58 T358205.58 lin terms of our separate report of even date attached For Pams & Associates IChattered Accountants Hlipaltusa tor Bodhisatwaw Mohanty85'S0 LES'y 8S'Sh0' LES BS°S0' LES 00'000'009"¢ Jviol es evEOIS | esereols'| eS Bre OIE 00°000'002"| JOsudg JOWNY {UIA} esereois't esercoist esereoe ‘oc.a00'002"1 o1}0m daepuns| ‘esere0ls'| ES BPEOIS | es ere Ole 00°000'002"| YOM YBuIs }e9[UI0 || pies) | eee le seca onl worsreorys | Ams | ,!989°2, | peonpowus |uoso eouoig| — awoN siouyog oe youd Suusdo ¥.> ainpayas BPUSIS “OF SPUSIOS THVEVT ON TIL AW SAVMAVOY XVAVNIA IHGIS S/W edoospors loveezez [ooeze zit onset cooiez —Jovore’st—| ovrseree - coose'se | - or squaudienb3 aaa coveoiz —_ | corese'z ovreze'eL - ovweas | - %o1 ainpa ? oinyuing Ki Ri (6t0z'e0'1e) sjessy Jo ere re (s10z'v0'10) (et02-co-te) uoyjssey_| _uoy) ai0w zy TTA | uoqoioeided | e2upieg Bu1s015 | jueussalpy/eyes, la. nom e1y savinouava Y= onpeyss Dpusies“O'd DPUBIOS EWH/HE ONTO WW SAVMGVO" YVAWNIA IHGGIS S/W.