Name of the Assessee : BIKASH KIRTANIA

Father's Name : PRAFULLA KIRTANIA

Status : INDIVIDUAL

Permanent Account No : BYGPK4529M

Aadhaar : 9892 2588 8217
Date of Birth : 02.07.1978

Address : Tarun Pally, Natagarh, Panihati (M), North 24 pgs, Barrackpur-II,

West Bengal, Pin- 700113

Previous Year : 2022-2023

Assessment Year : 2023-2024

Computation of Taxable Income

Amount

1) Income from Salary NIL

2) Income from House Property NIL

3) Income From Business or Profession 4,52,369.00

4) Capital Gain NIL

5) Income From Other Sources

Savings Bank Interest 326.00
Dividend 71.00
RD Interest 313.00 710.00

Gross Total Income 4,53,079.00

Less Deduction Under Chapter VI

U/S 80 C 14,250.00
U/S 80 D 13,200.00
U/S 80 TTA 326.00 27,776.00

Total Taxable Income 4,25,303.00

Tax on Total Income 8,765.00

Less : Rebate 87 A 8,765.00 NIL

Add : Education & Health Cess @ 4% NIL

Add: Interest NIL

Total Tax Payable NIL

Less : TDS/Self assessment Tax NIL

Tax Payables / Refund NIL

 M/S USHA DEBI TRADING
Prop.- Bikash Kirtania
308, Tarun Pally, Kolkata- 700113

TRADING AND PROFIT & LOSS A/C FOR THE YEAR ENDED 31.03.2023

To Opening Stock 4,02,354.00 By Sales 37,62,328.00

,, Purchase 31,61,797.00

,, Carriage Expenses 38,425.00

,, Gross Profit c/d 6,11,005.00 ,, Closing Stock 4,51,253.00

42,13,581.00 42,13,581.00

To Salary & Bonus 72,000.00 By Gross Profit b/d 6,11,005.00

,, Licence & Taxes 1,800.00

,, Conveyance 22,127.00

,, Telephone Charges 7,986.00

,, Printing & Stationery 9,024.00

,, Repair & Maintenance 6,310.00

,, Bank Charges 1,200.00

,, Accounting Charges 3,000.00

,, General Charges 12,303.00

,, Subscription & Donation 3,001.00

,, Depreciation 19,885.00

,, Net Profit c/d 4,52,369.00

6,11,005.00 6,11,005.00
 M/S USHA DEBI TRADING
Prop.- Bikash Kirtania
Tarun Pally, Natagarh, Panihati (M), North 24 pgs, Barrackpur-II,
West Bengal, Pin- 700113

BALANCE SHEET AS ON 31.03.2023

LIABILITIES ASSETS

Capital A/c Furniture & fixture

As Per Last A/c 6,67,669.00 As Per Last A/c 56,292.00
Add: Net Profit 4,52,369.00 Less- Dep @ 10 % 5,629.00 50,663.00
Add: RD Interest 313.00
Add: SB Interest 326.00 Electrical fittings
Add: Dividend 71.00 As Per Last A/c 19,196.00
11,20,748.00 Less- Dep @ 15 % 2,879.00 16,317.00
Less: Drawing 3,67,560.00 7,53,188.00
Tools & Equipments
As Per Last A/c 13,345.00
Less- Dep @ 15 % 2,002.00 11,343.00

Mobile Phone
Sundry Creditors 48,742.00 As Per Last A/c 16,065.00
Less- Dep @ 15 % 2,410.00 13,655.00

Motor Cycle
As Per Last A/c 46,435.00
Less- Dep @ 15 % 6,965.00 39,470.00

Outstanding Liabilities Closing Stock 4,51,253.00

Accounting Charges 3,000.00
Other payable 7,000.00 10,000.00 Sundry Debtors 1,62,368.00

Cash at Bank
Indian Bank 1,100.90
A/c No.- 7419893624
IFSC- IDIB000P184

Cash In Hand 65,760.10

8,11,930.00 8,11,930.00