9911796707
TMI BlogReport under section 115JB of the Income-tax Act, 1961 for computing the book profits of the companyX X X X Extracts X X X X X X X X Extracts X X X X ..... ............................................................ (Signature and Stamp/Seal of the Accountant) Name of the Signatory:...................................... Full Address:....................................... Membership No:...................................... 1. *Delete whichever is not applicable. 2. This report is to be given by a chartered accountant, within the meaning of the Chartered Accountants Act, 1949 (38 of 1949), who holds a valid certificate of practice under sub-section (1) of section 6 of that Act and is not a person referred to in clause (a) or clause (b) of the Explanation below sub-section (2) of section 288. 3. Where any of the matter stated in this report is answered in the negative or with a qualification, the report shall state the reasons therefor. ANNEXURE [See paragraph 2] Details relating to the computation of Book Profits for the purposes of section 115JB of the Income-tax Act, 1961 Part A General Applicable to all the companies Sl. No Particulars 1. Name of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount or aggregate of amounts referred to in clauses (a) to (k) of Explanation 1 to sub-section (2) of this section (attach working separately, where required). 13. Less: Amount or aggregate of amounts referred to in clauses (i) to (viii) of Explanation 1 of sub-section (2) of this section (attach working separately, where required). 14. Add/(Less): Amount of adjustments as referred to in subsection (2A) of this section where the financial statements of the company are drawn up in compliance with the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015 for the previous year or any part thereof(amount from Sl. No 26 of Part B). 15. Add/(Less): Amount of adjustments as referred to in sub-section (2C) of this section where the financial statements of the company are drawn up in compliance with the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015 for the previous year or any part thereof (amount from Sl. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24. Total amount debited to the other comprehensive income in the statement of profit and loss. 25. Increase or decrease referred to in sub-section (2A) of this section (i) increase on account of amounts credited to other comprehensive income under the head Items that will not be re-classified to profit or loss . (ii) decrease on account of amounts debited to other comprehensive income under the head Items that will not be re-classified to profit or loss . (iii) increase on account of amounts or aggregate of amounts debited to the statement of profit and loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standard 10. (iv) decrease on account of amounts or aggregate of amounts credited to the statement of profit and loss on distribution of non-cash assets to shareholders in a demerger in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount or aggregate of amounts adjusted in Capital reserve. (ii) amount or aggregate of amounts adjusted in Securities premium reserve. (iii) amount or aggregate of amounts adjusted in the other comprehensive income on the convergence date which shall be subsequently reclassified to profit or loss. (iv) amount or aggregate of amounts adjusted in Revaluation surplus for assets in accordance with the Indian Accounting Standards 16 and Indian Accounting Standards 38 adjusted on the convergence date. (v) gains or losses from investment in equity instruments designated at fair value through other comprehensive income in accordance with Indian Accounting Standards 109 adjusted on the convergence date. (vi) adjustments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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