AUDIT REPORT

FOR THE ACCOUNTING YEAR

2020 - 2021

OF

S.S. TRADING COMPANY

(PROP. : SOURABH BUM)
Ss TRADING COMPANY, OPP DADAWADI, JAORA
ROAD, KHACHROD DIST UJJAIN, MADHYA
PRADESH-456224

BY
AUDITORS:

VASANT TAREY AND

COMPANY
CHARTERED ACCoUNTANTS
55THCHAMBER, 4TH FLOOR, DAWA BAZAR, 13-14
RNT MARG,, CHAWANI, INDORE-452001 MADHYA
PRADESH
 VASANT TAREY AND COMPANY
Chartered Accountants
A 55thchanmber, 4th Floor, Dawa Bazar, 13-14 Rnt
Phone: 9893192303, 0731-2704432, E-Mall:
Marg.. Chawanl, Indore-452001 Madhy Pradesh
vasanttarey@yahoo.com

Form No 3CB
(See rule 8G(1)(b)] to in
Income-Tax Act, 1961 In the case of a person referred
Audit roport under section 44AB of the
clause (b) of sub-rule (1) of rule 6G
period
31/03/2021. and the Profit and loss account for the
1 Thave examined the balance sheet as on 31/03/2021, attached herewith of S.S. TRADING
beginning from 01/04/2020 to ending on SS TRADING COMPANY, OPP DADAWADI, JAORA
COMPANY PROP: SHRI SOURABH BUM, *, PRADESH-456224. PAN - BYQPB3554F.
ROAD, KHACHROD DIST UJJAIN, MADHYA of
and loss account are in agreement with the bookS
2 I certify that the balance sheet and the Profit TRADING COMPANY, OPP DADAWADI, JAORA
account maintained at the head office at *, SS PRADESH-456224 and 0 branches.
ROAD, KHACHROD DIST UJJAIN, MADHYA
observations/comments/discrepancies/inconsistencies, if any:
3 (a) Ireport the following
NIL
(b) Subject to above -
knowedge
and explanations which, to the best of my
(A) Thave obtained all the informationpurposes of the audit.
and belief, were necessary for the branches of
have been kept by the head office and
(B) In my opinion, proper books of account
my examination of the books.
the assessee sofar as appears from
and according to the explanations given to
(C) In my opinion and to the best of my information
thereon, if any give a true and fair view: -
me, the said acCounts, read with notes
state of the affairs of the assessee as at 31st
(i) in the case of the balance sheet, of the
March, 2021 and
the Profit of the assessee for the year
(iü) in the case of the Profit and loss acCount of
ended on that date.
furnished under section 44AB is annexed herewith in
4 The statement of particulars required to be
Form No. 3CD.
and according to explanations given to me, the
5 In my opinion and to the best of my information are true and correct subject to following
particulars given in the said Form No. 3CD
observations/qualifications, if any
Observation/Qualification
SN Qualification Type
OF EXPENSES INTO PERSONAL
1 Records necessary to verify personal natureBIFURCATION EXPENDITURE IS NOT
AND BUSINESS
of expenses not maintained by the |AVAILABLE
assessee.
2 Records produced for verification of |IT IS NOT POSSIBLE FOR US TO COMMENT
WHETHER OR NOT PAYMENTS ARE MADE
payments through account payee cheque THROUGHAN ACCOUNT PAYEE CHEQUE OR
were not sufficient
BANK DRAFT AS THE NECESSARY EVIDENCE
IS NOT AVAILABLE WITH THE ASSESSEE.
3 Creditors under Micro, Small and Medium DETAILS REGARDING CREDTORS
MSME ACT 2006 WAS
Enterprises Development Act, 2006 are notREGISTERED UNDER
NOT MADE AVAILABLE TO US.
ascertainable

VASAN?TAREY

INDORE ANTS

CCoUN
 For VASANT TAREY AND COMPANY
Chartered Accountants

tasant Tarey
(Proprietor)
M. No.: 075321
FRN: 0006434C
Date : 04/02/2022 55thchamber, 4th Floor, Dawa Bazar, 13-14 Rnt
Place : Indore
Marg, Chawani, Indore-452001 Madhya
Pradesh

VASAN \AREY

INDORE(
ACCOU TANS
 UDIN:22075321AAQMYV5468
FORM NO. 3CD
[See rule 6G(2)]
Statement of particulars required to be furnished under section44AB of the Income-tax Act, 1961
PART-A

1 Name of the assessee : S.S. TRADING COMPANY PROP: SHRI SOURABH

BUM

2 Address *,SS TRADING COMPANY,OPP DADAWADI,

JAORA ROAD, KHACHRODDIST UJJAIN,MADHYA
PRADESH456224

3 Permanent Account Number : BYOPB3554F

Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, goods and : Yes
services tax,customs duty,etc. if yes, please furnish the registration number or,GST number or any
other identification number allotted for the same
Registration Number
SNType
|Goods and Services Tax (MADHYA PRADESH) |23BYQPB3554F1ZL

5 Status Individual

6 Previous year from :01/04/2020 to 31/03/2021

7 Assessment year : 2021-22

8 Indicate the relevant clause of section 44AB under which the audit has been conducted
SN Type
|Clause 44AB(e)- When provisions of section 44AD(4) are applicable
8a Whether the assessee has opted for taxation under section 115BA /115BAA / 115BAB l: No
115BACI 115BAD?
Section under which option exercised
PART-B

9 a If firm or Association of Persons, indicate names of patners/members and: NA

their profit sharing ratios
b If there is any change in the partners or members or their profit sharing: NA
ratio since the last date of the preceding year, the particulars of such
Change.

10 a Nature of business or profession.

Sector Sub sector Code
WHOLESALE AND RETAIL TRADE Wholesale of other products 09027
n.e.c(09027)

If there is any change in the nature of business or profession, the: No

particulars of such change.
Sector Sub sector Code
Business
Nil N Nil
Nil
JASANT

WCHART TAREY
INDORF
RCcoUN
11 a Whether books of accounts are prescribed under section 44AA, if yes, list : Yes
of books so prescribed.
CASH BOOK, LEDGER, SUPPORTING VOUCHERS
List of b0oks of account maintained and the address at which the books of accounts are kept.(Incase bookS
of account are maintained in a computer system, mention the books of account generated by such computer
locations along
system. If the books of accounts are not kept at one location, please furnish the addresses of
with the details of books of accounts maintained at each location.) State
Books Country Address Line 1 Address Line 2 Zip Code I City/ Town /
maintained Pin Code District
. sS TRADINGOPP 456224 UJJAIN MADHYA
CASH BOOK, INDIA
LEDGER, COMPANY DADAWNADI. PRADESH
|SUPPORTING JAORA ROAD
VOUCHERS
List of books of account and nature of relevant documents examined.
CASH BOOK, LEDGER, SUPPORTING VOUCHERS

12 Whether the profit and loss account includes any profits and gains assessable : No
on presumptive basis, if yes, indicate the amount and the relevant section
(44AD, 44AE, 44AF, 44B, 4488, 44B8A, 44BBB. Chapter XI-G, First
Schedule or any other relevant section.)
Section Amount
Nil
Nil

13 a Method of accounting employed in the previous year. : Mercantile system

Whether there has been any change in the method of accounting: No
employed vis-à-vis the methodemploycd in the immodiately preccding previous
year.
on the profit or
If answer to(b) above is In the afirmative. give details of such change ,and the effect thereof
loss.
Particulars Incroase in profit Decrease in profit
Nil Nil
Nil

Whether any adjustment is required to be made to the profits or loss for : No

complying with the provisions of income computation and disclosure
standards notified under secion 145(2).

If answer to (d) above is in the affirmative. grve details of such adjustments:

Increase in profit Decrease in profit Net Effect
ICDS
Ni Nil Nil
Nil
|Total
1 Disclosure as per ICDS:
ICDS Disclosure
THE ACCOUNTS ARE PEPARED ON
ICDS -Accounting Policies HISTORICAL COST BASIS ANS AS GOING
CONCERN, ACCOUTING POLICIES ARE
NOT REFFERED TO OTHERWISE ARE
CONSISTENT WITH GENERALLLY
ACCEPTED ACCOUNTING ENTRIES
|ICDS I|-Valuation of Inventories AT COST OR NET REALISABLE VALUE
WHICHEVER IS LOWER.

JASAN TAREY

INDORRE
CcOUN TANTS
 Method of valuation of closing stock employed in the prevlous year. : Lower of Cost or Market
14 a
rate

No
In case of deviation from the method of valuation prescribed under section :
145A, and the effect thereof on the profit or loss, please furnish.
Partlculars Increase In profit Decrease in profit
Nil Nil
Nil

Give the following particulars of the capital asset converted into stock-in-trade: - Amount at which asset is
Date of Cost of
Description of capital asset acquisition converted in to stock in
acquisition
trade
Nil Nil Nil Nil|

16 Amounts not credited to the profit and loss account, being: -

a The items falling within the scope of section 28.
Amount
Description Ni
Nil
or
credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax
value proforma
The
b
added tax or Goods & Services Tax, where such credits, drawbacks or refund are admitted as due by
the authorities concerned. Amount
Description
Nil
Nil(Ni)
Escalation claims accepted during the previous year. Amount
Description
Ni
Nil

d Any other item of income.

Amount
Description
Nil Nil

Capital receipt,if any.

Description Amount
Nil Nil

17 Where any land or building or both is transferred during the previous year for a consideration less than value
adopted or assessed or assessable by any authority of a State Government referred to in section 43CA or 50C,
please furnish:
Details of Countryy Address Address Zip Code / City/ Town / State | Considerati Value Whether
property Line 1 Line 2 Pin Code District on received adopted provisions
or accrued or of second
assessed proviso
or to
assessabl sub-section
(1)
of section
43CA or
fourth
proviso to
clause (x) of
subsection
(2) of
section 56
applicable ?
Ni Nil Nil Nil Ni Ni Ni Nil| Nil| Nil

VASANTTAREY

INDORÉ D
AcCOUNTAN
 Income-tax Act, 1961 ln respect of each asset or block of assets,
I8 Particulars of depreclation allowable as per the
as the cAse may be, in the following Form :
Deductio Other Deprec Wrtte
Additione
Descrlp Rate Openl Adjust Adjust Adjuat Adjustm lation
tion of ng ment Iment ed onts, ellowa down
the depro WDVmade made wrltte Any ble vølue
block clatio to the to at the
ot wrltte tho down end of
ASSets written value the
down down yoar
value value
under of
sectlo Intangl
ble
115BA asset
CI115 due
BAD to
(for excludi
asses ng
sment value
year
2021-2goodwl|
Il of
only) a
busine

or

profess
0on
PurchaAdjustment on account of Total
s value of
value purchase
CEN ChangeSubsidy
VAT In rate of IGrant
exchang
e
Nil Ni Ni Nil Nil
Nil Nil Nil Nil Ni Nil Nil| Nil Nil Nil
0 0 0 0
0 0
Total
/35ABB / 35AC /35CCA /35CCB/ 35D /35DD
19 Amount admissible under sections 32AC / 33AB /33ABA / 35
35DDA /35E Amounts admissible as per the provisions of the
Section Amount debited to profit and
loss account Income-tax Act, 1961 and also fulfils the conditions, if
any specified under the relevant 14 provisions of
Income-tax Act,1961 or Income-tax Rules,1962 or any
other guidelines, circular, etc., issued in this behalf.
Nil Nil
Nil
services rendered, where such sum was
20 a Any sum paid to an employee as bonus or commission for
otherwise payable to him as profits or dividend. [section 36(1)(i)] Amount
Description
Nill

referred to in section 36(1)(va):

b Details of contributions received from employees for various funds as The actual date
Nature of fund Sum received Due date for The actual
from payment amount paid of payment to
the concerned
employees authorities
Nil Nil Nil Ni
Nil

JASANT TAREY

CHARTEREO INDO
CO.

COUNTTANTS
21 Please furnish the detalls of amounts debitled to the proft and loss account, being in the nature of capltal,
personal, advertisement expenditure etc.
Capital expenditure Amount
Partlculars
Nil Nil

Personal expenditure Amount

Particulars
Nil
NiI

Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party
Partlculars Amount
Nil
Nil

Expenditure incurred at clubs being entrance fees and subscriptions Amount

Partlculars
Nil
Nil

Expenditure incurred at clubs being cost for club services and facilities used
Particulars Amount
Nil
Nil

Expenditure by way of penalty or fine for violation of any law for the time being force
Particulars Amount
Nil
Nil

Expenditure by way of any other penalty or fine not covered above

Amount
Particulars
Nil
Nil

Expenditure incurred for any purpose which is an offence or which is prohibited by law
Particulars Amount

Nil Nil

b Amounts inadmissible under section 40(a):

i. as payment to non-resident referred to in sub-clause ()

(A) Detals of payment on which tax is not deducted: : NA

(B) Details of payment on which tax has been deducted but has not been: NA
paid during the previous year or in the subsequent year before the expiry
of time prescribed under section 200(1)

i. as payment referred to in sub-clause (ia)

(A) Details of payment on which tax is not deducted: :NA

(B) Details of payment on which tax has been deducted but has not been : NA
paid on or before the due date specified in sub- section (1) of section 139

JASANT TARE
CHARTE

ItcCoUNTNDORE
 ii. as payment referred to in sub-clause (ib)
: NA
(A) Details of payment on which levy is not deducted:
but has not been : NA
(B) Details of payment on which levy has been deducted
section (1) of section 139
paid on or before the due date specified in sub-

iv. Fringe benefit tax under sub-clause (ic) : Nil

: Nil
V. Wealth tax under sub-clause (iia)
: Nil
Vi. Royalty, license fee, service fee etc. under sub-clause (ib)
TDS etc. Under : NA
Vii. Salary payable outside indialto a non resident without
sub-clause (i)
: Nil
vii. Payment to PFlother fund etc. under sub-clause (iv)
: Nil
ix. Tax paid by employer for perquisites under sub-clause (v)
C Amounts debited to profit and loss account being, interest, salary, bonus, : NA
Commission or remuneration inadmissible under section 40(b)/40(ba) and
computation thereof
Disallowance/deemed income under section 40A(3):

(A) On the basis of the examination of books of account and other relevant : Yes
documents/evidence, whether the expenditure covered under section
40A(3) read with rule 6DD were made by account payee cheque drawn on
details
a bank or account payee bank draft. If not, please furnish the PAN of the Aadhaar of
Date of Nature of payment Amount Name of the payee
payment payee the payee
Nil N Nil Nil Nil
(B) On the basis of the examination of books of account and other relevant: Yes
documents/evidence, whether the payment referred to in section 40A(3A)
read with rule 6DD were made by account payee 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)
Amount Name of the PAN of the Aadhaar of
Date of Nature of payment
payment payee payee the payee
Nil Nil Nil Nil Nil

provision for payment of gratuity not allowable under section 40A(7) : Nil

any sum paid by the assessee as an employer not allowable under section : Nil
40A(9)
Particulars of any liability of a contingent nature
Nature of liability Amount
Nil Nil

Amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to
income which does not form part of the total income
Particulars Amount
Nil Nil

amount inadmissible under the proviso to section 36(1)(ii) : Nil

VASAN

ARE
HARTERK INDORE
ACC
OUNTANS
22 Amount of interost inadmissible under sectlon 23 of the Micro, Small and : Nil
Medium Enterprises Devolopment Act, 2006.
Particulars of any payment made to persons specifled under section 40A(2)(b).
Name of related party PAN Aadhaar Rolatlon Nature of Payment
Transaction Made
(Amount)
Ni Nil Nil Nil Nil Nil

24 Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33AC or 33ABA.
Sectlon Description Amount
N NI Nil

25 Any amounts of profits chargeable to tax under section 41 and computation thereof
Name of party Amount of Income Section Description of Computation
transaction
Nil NilNiI Nil Nil

26 () In respect of any sum referred to in clause (a).(b).(c).(d).(e).(0 or (g) 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
Section Nature of Liability Amount
Nil Nil Nil

(b) Not paid during the previous year;

Section Nature of Liability Amount
Nil Nil Nil

B Was incurred in the previous year and was:

(a) paid on or before the due date for furnishing the return of income of the previous year 139(1):
Section Nature of Liability Amount
Sec 43B(a) -tax,duty,cess,fee etc PROFESSIONAL TAX 2500|
PAID ON O9/09/2021

(b) Not paid on or before the aforesaid date.

Section Nature of Liability Amount
Nil Nil Nil

state whether sales tax,goods &services Tax, customs duty, excise duty : No
or any other indirect tax,levy,cess, impost etc.is passed through the profit
and loss account

27 a Amount of Central Value Added Tax Credits/ Input Tax Credit(ITC) availed : No
of or utilised during the previous year and its treatment in profit and loss
account and treatment of outstanding Central Value Added Tax
Credits/lnput Tax Credit(|TC) in accounts.
CENVAT /ITC Amount Treatment in Profit && Loss / Accounts
Opening Balance
Credit Availed
Credit Utilized
Closing / outstanding Balance

JASANT \AREY

-HART

INDORE
CcOUNS MS
 b Particulars of income or expenditure of prior perlod credited or debited to the profit and loss account.:
Type Partlcular Amount Prlor period
Ni Nil Ni| Ni

28 Whether during the previous year the assessee has recelved any property. : No
being share of a company not being a company In which the public are
substantially interested, without consideration or for inadequate consideration
as referred to in section 56(2)(viia), if yes, please furnish the details of the
Same.
Name of the PAN of the Aadhar Name of the CIN of the No. of Amount of Fair market
person from person of the shares consideratio
which shares company company value of
person from whlch recelved npaid shares
received shares
received
Nil Nil Nil Nil NiI Nil Ni Nil

29 Whether during the previous year the assessee received any consideration for : No
0ssue of shares which exceeds the fair market value of the shares as referred
to in section 56(2) (vib), if yes, please furnish the details of the same.
Name of the person from PAN of the Aadhar of the No. of Amount of Fair market
which consideration person person shares consideration value of the
received for issue of received shares
shares
Nil Nil Nill Nil Ni Nil

A
Whether any amount is to be included as income chargeable under the : No
head 'income from other sources' as referred to in clause (ix) of sub-section (2)
of section 56,If yes, please furnish the following details:
Nature of income Amount
Nil Nil

B Whether any amount to be included as income chargeable under the : No

head 'income from other sources' as referred to clause (x) of sub-section (2)
of section 56. If yes, please furnish the following details:
Nature of income Amount
Nil Nil
30 Details of any amount borrowed on hundi or any amount due thereon (including : No
interest on the amount borrowed) repaid, otherwise than through an account
payee cheque,(Section 69D)
Name of PAN of the Aadhaar Address of the person Amount Date of Amount Amount Date of
person from person of the borrowed| borrowing due repaidrepayme
whom amount person including nt
borrowed or interest
repaid on
hundi
Nil Ni Nil Nil Nil Nil Nil Nil Nil

A Whether primary adjustment totransfer price,as referred to sub-section : No

(1) of section 92CE, has been made during the previous year, If yes,
please furnish the following details
Under which Amount of Whether the If yes, whether If no, the Expected date
clause of primary excess money the excess amount (in Rs.)| of repatriation
sub-section (1) adjustment available with money has of imputed of money
of section92CE the associated been interest income
primary enterprise is repatrlated on such excesSs
adjustment is required to be within the money which
made? repatriated to prescribed time| has not been
India as per the repatrlated
provisions of within the
sub-section (2) prescribed time
of section 92CE
Nil| Nil Nil Nil Ni
Nil

JASANT
TAR
ANTS
 Whether the assessee has incurred expondituro durlng the prevlouS year No
by way of interest or of simllar nature exceeding one crore rupees a
referred to in sub-sectlon (1) of section 94B, If yes, please furnish the
following details Detailsof Interest
Amount of Earnings Amount (in Rs.) Detalls of Interest
expenditure brought expenditure carried
exponditure beforeo Interost, of expendituro forward as per
by way of tax, by way of forward as per
(4) of section
Interest or of sub-sectlon (4) of sectlon sub-sectlon94B
interest or of deproclatlon
similar nature and sImllar nature 94B
incurred amortizatlon as per (I) above
(EBITDA) whlch eXceeds
durlng the 30% of EBITDA
previous year as per ()
above
|Assessment Amount Assessment Amount
Year Year
Nil
Nil Nil Nil Nil Nil| Nil
Whether the assessee has entered into an impermissible avoidance : NA
arrangement,as referred to in section 96, during the previous year.
(This Clause is applicable from 1st April,2022)
Specify Others Amount (in Rs.) of tax benefit in
Nature of the impermissible
avoidance arrangement
the previous year arising, in
aggregate, to all the parties to
the arrangement:
NA
NA NA

taken or
31 a Particulars of each loan or deposit an amount exceeding the limit specified in section 269SS
accepted during the previous year i
Name of the Address PAN of Aadhaar Amount WhetherMaximum whether in case
lender or of the the of the of loan or the amount the loan the loan
depositor |lender or lender lender or deposit loan/depo outstandi or deposit or
depositor deposito taken or sit was ng in the was taken deposit
deposito accepted squared account or was

up during at any accepted taken or

the time by accepted
Pervious during cheque orby
Year the bank draft cheque or
Previous or use of bank
Year electronic draft,
clearing whether
system the same
through a was
bank taken or
account accepted
by an
account
payee
cheque or
an
account
payee
bank
draft
Ni Nil Nil Nil Nil Nil| Nil Ni
Nil

VASANT
TAR

INCoUNTANT
DORE
Particulars of each specifled sum in an amount exceeding the limit gpecifled In sectlon 20989 taken or
accepted during the prevlous year: Whether the In case the
Namo of the Address of the PAN of Aadhaar Amount of
specifled specifledsum
person from porson from the of the specifled was takenor
sum taken or Sum was
whom specifled whom person porson accepted by
sum is recolvedspecifled sum from from accopted taken or
Is recolved whom whom accepted by cheque or bank
cheque or draft, whether
specifled| specifled bank draft or the sarme was
sum Is sum is taken or
use of
recelvedrecelved accepted by an
electronic
clearlng account payee
system cheque or an
through a account payee
bank account bank draft
Nil Ni Ni Nil Nil Nil Nil

(a) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate
to one event
Trom a person in aday or in respect of a single transaction or in respect of transactions relating or
by a cheque
or occasion from a person, during the previous year, where such receipt is otherwise than
bank draft or use of electronic clearing system through a bank account Date Of
Nature of Amount of
Name of the Address of the PAN of Aadhaar of receipt
Payer Payer the Payer the Payer transaction receipt
Nil Nil Nil Ni Nil Nil Nil

(b) Particulars of each receipt in an amount exceeding the limit specified in section 2695T, in aggregate trom
a person in a day or in respect of a single transaction or in respect of transactions relating to one event or
OCcasion from a person, received by a cheque or bank draft, not being an account payee cheque or an
account payee bank draft, during the previous year : Amount of
Name of the Payer Address of the PAN of the Aadhaar of
Payer Payer the Payer receipt
Ni Nil Nil Nil
Nil

in section 269ST, in
(c) Particulars of each payment made in an amount exceeding the limit specifiedtransactions
a or in respect of a single transaction or in respect of relating to
aggregate to a person in day
one event or occasion to aperson, otherwise than by acheque or bank draft or use of electronic clearing
system through a bank account during the previous year Amount of Date Of
Name of the Address of the PAN of the Aadhaar of Nature of
Payee Payee Payee the Payee transaction Payment Payment
Ni Nil Nil Nil Nil Nil
Nil
269ST, in aggregate to
(d) Particulars of each payment in an amount exceeding the limit specified in section
or in respect of transactions relating to one event or
person in a day or in respect of a single transaction
aOccasion 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
Name of the Payee Address of the PAN of the |Aadhaarof the Amount of
Payee Payee Payee Payment
Ni Nil Nil Nil
Nil

VAB^N

CHARTE
\AREY Co.

INDORE
OUNTAN
 Particulars of each repayment of loan or deposit orany s0ecifed advance in an amount excOeding he m
specified in sectlon 209T made during the previous year:
Name of the Address of PAN ofAadhaar Amount of Maximum Whether In caethe
the repayment
payee the payoo the of the the amount
repaymen outstanding|repaymen was made
payee payee t was by cheque
in the
account at made by or bank
any time cheque or draft,
durlng the bank draft whether the
same was
or use of
previous
electronic taken or
year
clearing accepted by
system anaccount
through a payee
bank cheque or
account anaccount
payee bank
draft
SHANTILAL KHACHROD 460000 1400000|Yes-Cheque Account
CHOUDHARY Jpayee cheque

Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limt
specified in section 269T received otherwise than by a cheque or bank draft or use of electronic Clearing
system through abank account during the previous year:
Name of the payer Address of the payer PAN of theAadhaar of | Amountof loan or deposit
payer the payer or any specified advance received otherwise than
by a cheque or bank draft
or use of electronic
clearing system through a
bank account during the
previous year
Nil Nil Nil Nil Nil

Particulars of repayment of loan 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 year:
Name of the payer Address of the PAN of the Aadhaar of Amount of loan or deposit
payer payer the payer or any specified advance
received by a cheque or a
bank draft which is not an
account payee cheque or
account payee bank draft
during the previous year
Nil Nil Nil Nil
Nil

Details of brought forward loss or depreciation allowance, in the following manner, to extent available:
32 a
SN Assessment Nature of loss Amount as All losses / Amount as Amount as Order No and Remarks
returned allowances adjusted by assessed Date
Year: IDepreciation
allowance not allowed withdrawal of
under section additional
115BAA I depreclation
115BAC I on account of
115BAD opting for
taxation
under section
115BAC I
115BAD (To
be filled n for
assessment
year 2021-22
only)
Nil| Nil Nil Nil Nil Ni
Nil Nil Ni
VASAN.

AR

INDORE
AccoU VTAN
 b Whether a change in shareholding of the company has takenplace in the : NA
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.

Whether the assessee has incurred any speculation loss referred to in: NO
section 73 during the previous year, If yes, please furnish the details of the
same.

Whether the assessee has incurred any loss referred to in section 73A in : No
respect of any specified business during the previous year.

In case of a company, please state that whether the company is deemed: No

to be carrying on a speculation business as referred in explanation to
section 73.

33 Section-wise details of deductions, if any, admissible under Chapter VIA or : Yes

Chapter lIl(Section 10A, Section 10AA).
Section under which Amounts admissible as per the provision of the Income-tax Act, 1961 and
deduction is claimed fulfils the conditions, if any, specified under the relevant provisions of
Income-tax Act, 1961 or Income-tax Rules,1962 or any other guidelines,
circular, etc, issued in this behalf.
47
80TTA
34 a Whether the assessee is required to deduct or collect tax as per the : No
provisions of Chapter XVI-B or Chapter XVI-BB, if yes please furnish:
Tax Section Nature Total Total Total Amount Total Amount Amount
deduction of amount amount amount of tax amount of tax of tax
and payment of on on deducte on deducte deducte
collection payment which which which d ord or d or
Account tax was tax was collecte tax was collecte collecte
Number receiptrequired|deducte d out of deducte don (8) d not
(TAN) of the to be d or (6) d or deposite
nature deducte collected collected d to the
specified d or at at less credit of
in collecte specified than the
columndout of rate out specified Central
(3) (4) of (5) rate out Govern
of (7) ment out
of (6)
and (8)
1 3 4 5 6 7 8 10
Nil NiI Nil Nil Nil Nil Nill Nil Nil Nil

Whether the assessee is required to furnish the statement of tax deducted: No

or tax colected, If yes please furnish the details:
Tax deduction Type of Form Due date for Date of Whether the If not, please
and collection furnishing furnishing, if statement of fumish list of
Account furnished tax deducted or details/transact
collected ions which are
Number (TAN)
contains not reported
information
about all
transactions
which are
required to be
reported
Ni Ni Nil Nil Nil
Nil
JASANTTARE

CHARTE

INDORE
4CcoU ANT
 Whether the assessee Is liable to pay interost under section 201(1A) of : NA
section 208C(7). f yes, please furniah

In the case of atrading concern, glve quantitative details of principal items of goods lrao0 Shortage/Ex
Closing
Item Name Unlt
Opening Purchase Sale during the Stock cose, Wany
stock durlng the
prevlous previous
year year
CHANA 83
108-quintal 66
SOYABEAN 547
108-quintal 413 1207 1073
770
WHEAT |108-quintal 2163 $346| 6739|

b In the case of manufacturing concern, give quantitative details of the principal items of raw materalo
finished products any by-products
(A) Raw materials :NA

(B) Finished products : NA

(B) By products : NA

36 A Whether the assessee has received any amount in the nature of dividend : No
as referred to in sub-clause (e) of clause (22) of section 2, If yes, please
furnish the following details:
Amount received Date of receipt
Nill N

37 Whether any cost audit was carried out. ?" :NA

38 Whether any audit was conducted under the Central Excise Act, 1944.? : NA

39 Whether any audit was conducted under section 72A of the Finance Act,1994 : NA
in relation to valuation of taxable services, finance act 1994 in relation to
valuation of taxable service as may be reportedidentified by the auditor. ?

40 Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:
Particulars Previous year Preceding previous year
Total turnover of the assessee 16482473
1446097 16482473| 8.77 0.00
Gross profit/turnover
491036 16482473 2.98 0.00
Net profit/turnover
Stock-in-trade/turnover 3673218| 16482473 22.29 0 0.00
material consumed/Finished goods 0 0.00 0.00
produced
41 Please furnish the details of demand raised or refund issued during the previous year under any tax laws other
than Income tax Act, 1961 and Wealth tax Act, 1957 alongwith detals of relevant proceedings.
Financialyear to Name of other Type (Demand Date of demand Amount Remarks
tax lawW raised/Refund raised/refund
which
received) received
demand/refund
relates to
Ni INil Nil NiL Nil Nil

ASANT

CCOUr TANT5
42 Whether the nssessoe ls required to furnish statement in Form No.61 or Form : No
o 61Aor Form No, 61B, If yes, please furnish
Income-tax Type of Form Due dato for Date of Whether the If not, please
Department furnish llst of
Reporting Entlty furnlshing furnishing,
furnlshed
Form contains
Informatlon the
Identiflcatlon detalls/tranacti
Numbor
about all detalle/
transactons ons which are
which are not repored
requlred to be
Nil
reported
Nil Ni Nil Nil
Nil
Whether the assessee or its parent entity or alternate reporting entity is liable to : No
hurnish the report as referred to in sub-section (2) of section 286:
if yes, please furnish the following details:
Whether report has been Name of parent entity Name of alternate Date of furnishing of
furnished by the reporting entity (if report
assessee or its parent
entity or an alternate
applicable)
reporting entity
Ni Nil Ni Nil

If Not due , please enter expected date of furnishing the report

44 Break-up of total expenditure of entities registered or not registered under the GST.
(This Clause is applicable from 1st April,2022)
Total amount of Expenditure in respect of entities registered under GST Expenditure
Expenditure relating to
incurred during entities not
registered under
the year
GST
Relating to Relating to Relating to other Total payment
goods or entities falling registered to registered
services exempt under entities entities
from GST composition
scheme
NA NA NA NA
NA NA

For VASANT TAREY AND COMPANY

Chartered Accountants

Vasant Tarey
Proprietor
M. No. : 075321
FRN: 0006434C
55thchamber, 4th Floor, Dawa Bazar, 13-14 Rnt Marg,,
Date : 04/02/2022
Chawani, Indore-452001 Madhya Pradesh
Place : lndore
JASANTTARE

INDORS
CcouN1
 S.9,
.SSTRADING cOMPANY,TRADING COMPANYJAORA
OPP DADAWADI, (PROP,ROAD,
:8OURABH
KHACHROD
BUM) DIST UJJAIN, MADHYA
PRADESH466224
BALANCE SHEET AS AT 31ST MARCH, 2021
UABILITIES SCH AMOUNT
NO AMOUNT ASSETS SCH
NO
lCAPITAL 1
23,42,476. 80INVESTIMENTS 1,15.0000o
lUNSECUREDLOANS FIXED DEPOSIT
AU FINANCE LOAN 2 1,98,228.00
LAKH 1542
AUSMALL FINANCE
CURRENT ASSETA
LOAN 14402
11,13,117.00| INYENTORY
AU SMALL FINANCE 3,04,032.00
LOAN 4 LAKH 14461 CHANA 3,48,418.00
PRAYAS JAIN 1,00,000.00
SHANTILAL 9,40,000.00 SOYABEAN 20.96,807.37
CHOUDHARY 26,55,377.00 WHEAT 12,28,992.95 36.73.218.32

lcURRENT LIABILITIES SUNDRY DEBTORS

CHOICE EQUITY 13,472.20
GST PAYABLE BROKER
2,34,670.56| JOSHI TRADING 6,81,014.00
COMPANY
KISAN SEVA KENDRA 7.150.00
sUNDRY CREDITORS
SUBHASH CHANDRA 40,418.5o
NARENDRA KUMAR
MAYANKA BUM NAHAR
3,00,000.00 SUJANMAL 48,528.04 7.90,582.74
CHAMPALAL
PROVISIONS CASH AND BANK
BOB CURRENT 1,92,130.18
AUDIT FEE 5,000.00 54430200000106
CASH 2,78,925.00|
PROVISION
PROFESSION TAX 2,500.00 7,500.00 4,71,222.30
PROVISION
SBISAVING 167,12
33252025795
LOANS AND ADVANCES
(ASSETS)
AAYUSH TRADERS 4,90,000.00

TOTAL 55,40,023.36|TOTAL 55,40,023.36

Schedules 1 to 2 form an integral part of accounts

In terms of our attached report of even date
For S.S. TRADING COMPANY For VASANT TAREY AND COMPANY
CHARTERED ACCOUNTANTS

SOURABH BUNY ASANT TAREY

(PROPRIETOR)
M. NO.: 075321
FRN:0006434C
SANT
Place: INDORE
Date :04/02/2022 TARE
INDOR
K C C o U NT A N T S
 S.S. TRADING COMPANY (PROP. : 80URABH BUM)
",Ss TRADING COMPANY, OPP DADAWADI, JAORA ROAD,KHACHROD DIST UJJAIN, MADHYA
PRADESH-480224
TRADING AND PROFIT AND LOSS ACCoUNT FOR THE YEAR ENDING ON 318T MARCH, 2021
AMOUNT
PARTICULARS AMOUNT PARTICULARS
TO OPENING STOCK BY SALES NC
CHANA SOYABEEN SALE 46,93,411.85
62,300.00 1,17,89,060.92 1,64,82,472.77
SOYABEAN 13,98,57 1.00 WHEAT SALE
WHEAT STOCK 28,98,292.00 43,59, 163.00
BY INVENTORY 3,48,418.00
TO PURCHASE AC CHANA 20,96,807.37
SOYABEEN PURCHASE 47,82,444.00 SOYABEAN
12,28,992,95 36,73,210.32
WHEAT PURCHASE 93,91,067,00 1,41,73,51 1,00 WHEAT

TO DIRECT EXPENSES
WHEAT CLAIM 1,76,920.00
TO GROSS PROFIT 14,48,097.09
2,01,55,691.09
2,01,55,691.09
TO INDIRECT EXPENSES 14,46,097.09
BY GROSS PROFIT
AUDIT FEE 5,000.00
BANK CHARGES 6,164.92
BANK LOAN EXPENSES 25,691.00
BANK LOAN INTEREST 1,35,480.00
INTEREST PAID 2,67,250.00
LOAN INTEREST 69,386.00
MANDI NIDHI 1,18,860.31
NIRASHIT NIDHI 20,749.49
PROFESSION TAX 2,500.00
ROUND OFF (20.21)
SALARY 3,00,000.00
SOFTWARE CHARGES 4,000.00 9,55,061.51
TO NET PROFIT 4,91,035.58

14,46,097.09 14,46,097.09

Schedules 1to2form an integral part of accounts

In terms of our attached report of even date

For S.S. TRADING COMPANY For VASANT TAREY AND COMPANY

CHARTERED ACCOUNTANTS

SOURABH BUM ASANT TAREY

(PROPRIETOR)
M. NO.: 075321
FRN:0006434C

Place: INDORE
Date: 04/02/2022 CHARTER
INDOG
COLUNTA
 S.S. TRADING COMPANY (PROP.: SOURABH BUM)
",sSTRADING COMPANY, OPP DADAWADLJAORA ROAD, KHACHROD DIST UJJAIN, MAUHTA
PRADESH456224

SGHEDULES FORMING PART OE RAL ANCE SHEET AS AT 31ST MARCH, Z021

Schedule:1

Capital Account
Amount
Particulars Amount Particulars
4,91,035.58
To Drawings 1,43,623.45)By Net Profit
To Gst Late Fee 47.00
750.00| By Saving Interest 19,97,744.67
To Incometax Paid 1,978.00|By Saurabh Bum Capital
ToClosing Balance 23,42,475.80
Total 24,88,827.25|
24,88,827.25 Total
VASANT
AF
MARTER

INDOBE TA
 S.S. TRADING COMPANY (PROP. :9OURABH BUM)
SS TRADING COMPANY, OPP DADAWADI, JAORA ROAD, KHACHROD DIST
UJJAIN, MADHYA PRADESH-466224

Accountlng Pollces &Notes on Accounts

as a going concern.
. Tne accounts are prepared on historical cost basis and
Accounting policies not referred to otherwise are consistent with generally accepted
accounting principles.

2. Closing Stock of the company has been valued at cost price or net realisable
value whichever is lower

4. Expenses are accounted for on Mercantile Basis but some expenses due to their
peculiar nature are accounted for on cash basis.

5. The figures for the previous year have been rearranged and regrouped wherever
considered necessary.
5. There are no prior period or extra ordinary expenses debited to Profit & Loss
account.

7. Balances of Debtors, Creditors and Unsecured Loans are subject to confirmation.

8. Final Accounts has been prepared on Going Concern assumption.

for (PROP. :SOURABH BUM) for VASANT TAREY AND COMPANY

Chartered Accountants

WASANTTAREY
55THCHAMBER, 4TH FLOOR, DAVWA
BAZAR, 13-14 RNT MARG,, CHAWANI,
INDORE-452001 MADHYA PRADESH
Place: INDORE VASAN TAREY
Date : 04/02/2022

INDORE
CcOUNTA