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TMI BlogChanges relating to TAX AUDIT REPORTX X X X Extracts X X X X X X X X Extracts X X X X ..... Changes relating to TAX AUDIT REPORT - By: - CA DEV KUMAR KOTHARI - Income Tax - Dated:- 30-7-2014 - - Form 3CA , 3CB AND 3CD have been amended vide notification no 33/ 2014 effective from 25.07.2014. Changes: Broadly speaking changes have been made with a view to have more information and analysis in standard forms. Many details will have to be furnished in comprehensive, tabular and analytical forms . Earlier requirement of furnishing detailed information was not prescribed, now for relevant items more information are to be given. Some changes are to incorporate new provisions or more provisions which are in force but were not covered in TAR. The style and pattern of signature has also been changed and more information are required about the person signing the report. Effective date: The amended forms shall come into force on the date of their publication in the Official Gazette. So it may be applicable to Tax Audit Report for Assessment Year 2014-15 also if the report is tendered after such date. Major changes: Some of major Changes having impact of reporting requirements and more detailed working are: Observations and qualification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, subject to which report is given are to be mentioned in details. Information about indirect taxes applicable and relevant details. Previous year from ..to will have to be mentioned. Relevant clause of section 44AB under which the audit has been conducted will have to be indicated. List of books of account maintained and the address at which the books of accounts are kept.In case books of account are maintained in a computer system, mention the books of account generated by such computer system. If the books of accounts are not kept at one location, please furnish the addresses of locations along with the details of books of accounts maintained at each location. More information and analysis in various tables will have to be furnished. In some cases the auditor will have to give his definite answer about amount to be treated as income or amount to be disallowed, violations, and liability to pay interest in relation to TDS and TCS including details of payees will be given. Particular of sale of land and or building and stamp authorities valuation. Comparison of amount debited in P L account or I/E A/c vis-a-vis amount admissible on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of various deductions will have to be given. Detailed of information will have to be given on amount debited to PL, amount of capital expenses, personal expenses, advertisement. Certain type of losses like speculation loss , deemed speculation loss etc. will have to be given in assertive manner. Adverse reports, qualifications in cost audit report, Central excise audit report, service tax audit report etc. will have to be given by the auditor. More elaborate information u/s 40, 40A , 40A (3) and 40A (3A) will have to be given. Some of deemed income u/s 56 will have to be reported. Detailed information about Dividend Distribution tax will have to be given. Renumbering of clauses have been resorted to incorporate new additions in the reporting requirements. Annexure 1 to Form 3CD has not been retained. Some of information furnished in the Annexure A were just repetition. Some of information were found in audited accounts and also in the form of IT Return filed by assessee. Therefore, the omission of Annexure 1 as an annexure makes no impact on reporting requirement or collection of information. These forms have to be signed by a person eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible to sign the report as per the provisions of section 44AB of the Income Tax Act, 1961 , so one must ascertain his eligibility as per S. 44AB . As per revised TAR forms, tax audit will require lot of additional time for checking various aspects, collection of information hided by clients people, elaborate checking, cross verifications will have to be adopted, more exacting responsibility has been cast upon tax auditors. Therefore, naturally tax audit fees will have to be increased. This must be made clear to clients beforehand instead of giving lee ways to client for their consideration about fees, which is unfortunately tendency of many of CA s and most of clients. For long time the author is out of practice of audits and tax audits (except as consultant on issues in audits) ; however, he has made an attempt to highlight changes. Readers who are extensively in tax audit functions are requested to contribute in this regard by way of articles, comments etc. for more clarity for benefit of professional friends. Revised forms 3CA, 3CB and 3CD are reproduced below with highlights in red colour / underlining to point out major changes, new requirements etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM NO. 3CA [See rule 6G(1)(a)] Audit report under section 44AB of the Income - tax Act, 1961 , in a case where the accounts of the business or profession of a person have been audited under any other law *I / we report that the statutory audit of M/s. _________________ ( Name and address of the asseessee with Permanent Account Number) was conducted by *me / us / M/s. ____________________________________________________in pursuance of the provisions of the___________________________Act, and*I/we annex hereto a copy of *my / our / their audit report dated _______________________along with a copy of each of :- (a) the audited *profit and loss account / income and expenditure account for the period beginning from ----------------------to ending on -----------------------------. (b) the audited balance sheet as at, _____; and (c) documents declared by the said Act to be part of, or annexed to, the *profit and loss account / income and expenditure account and balance sheet. 2. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No. 3CD. 3. In *my / our opinion and to the best of *my / our informati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and according to examination of books of account including other relevant documents and explanations given to *me / us, the particulars given in the said Form No.3 CD { *** } are true and correct subject to the following observations/qualifications, if any: a. b. c. ................................................... **(Signature and stamp/Seal of the signatory) Place : ______________ Name of the signatory Date : ______________ Full address . Notes : 1. * Delete whichever is not applicable 2. **This report has to be signed by a person eligible to sign the report as per the provisions of section 44AB of the Income Tax Act, 1961 . 3. Where any of the requirements in this Form is answered in the negative or with qualification, give reasons therefore. 4. The person who signs this audit report shall indicate reference of his membership number / certificate of practice / authority under which he is entitled to sign this report. {***} THE WORDS [AND THE ANNEXURE THERETO] WHICH WERE INSERTED w.e.f. 01.12.2004 are not found in revised form. FORM NO. 3CB [See rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6G(1)(b) ] A udit report under section 44AB of the Income - tax Act 1961 , in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G 1. *I / we have examined the balance sheet as on , ____, and the *profit and loss account / income and expenditure account for the period beginning from ----------------------to ending on -----------------., attached herewith, of ______________________________( Name ), _______________(Address), ____________(Permanent Account Number). 2. *I / we certify that the balance sheet and the *profit and loss / income and expenditure account are in agreement with the books of account maintained at the head office at _____________ and ** ___________ branches. 3.(a) *I / we report the following observations / comments / discrepancies / inconsistencies; if any: (b) Subject to above, - (A) *I / we have obtained all the information and explanations which, to the best of *my / our knowledge and belief, were necessary for the purpose of the audit. (B) In *my / our opinion, proper books of account have been kept by the head office and branches of the assessee so far as appears from*my / our examination of the boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks. (C) In *my / our opinion and to the best of *my / our information and according to the explanations given to *me / us, the said accounts, read with notes thereon, if any, give a true and fair view :- (i) in the case of the balance sheet, of the state of the affairs of the assessee as at 31st March, .;and (ii) in the case of the *profit and loss account / income and expenditure account of the *profit / loss or *surplus / deficit 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 *my/our opinion and to the best of *my / our information and according to explanations given to *me / us, the particulars given in the said Form No.3 CD are true and correct subject to following observations/qualifications, if any: a. b. c. ................................................... ***(Signature and stamp/seal of the signatory) Place : ______________ Name of the signatory Date : ______________ Full address . Notes : 1. *Delete whichever is not applicable. 2. **Mention the total nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of branches. 3. ***This report has to be signed by person eligible to sign the report as per the provisions of section 44AB of the Income Tax Act, 1961 . 4. The person, who signs this audit report, shall indicate reference of his membership number / certificate of practice number / authority under which he is entitled to sign this report. FORM NO. 3CD [See rule 6 G(2) ] Statement of particulars required to be furnished under section 44AB of the Income Tax Act, 1961 PART - A 1. Name of the assessee 2. Address 3. Permanent Account Number (PAN) 4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, customs duty,etc. if yes, please furnish the registration number or any other identification number allotted for the same 5. Status 6. Previous year from ..to 7. Assessment year 8. Indicate the relevant clause of section 44AB under which the audit has been conducted PART - B 9. (a) If firm or association of persons, indicate names of partners/members and their profit sharing ratios. (b) If there is any change in the partners or members or in their p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rofit sharing ratio since the last date of the preceding year, the particulars of such change 10. (a) Nature of business or profession (if more than one business or profession is carried on during the previous year, nature of every business or profession) (b) If there is any change in the nature of business or profession, the particulars of such change. 11. (a) Whether books of account are prescribed under section 44AA , if yes, list of books so prescribed. (b) List of books of account maintained and the address at which the books of accounts are kept. (In case books of account are maintained in a computer system, mention the books of account generated by such computer system. If the books of accounts are not kept at one location, please furnish the addresses of locations along with the details of books of accounts maintained at each location.) (c) List of books of account and nature of relevant documents examined. 12. Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate the amount and the relevant section (( 44AD , 44AE , 44AF , 44B , 44BB , 44BBA , 44BBB , Chapter XII-G , First Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule or any other relevant section.) 13.(a) Method of accounting employed in the previous year (b) Whether there had been any change in the method of accounting employed vis-a-vis the method employed in the immediately preceding previous year. (c) If answer to (b) above is in the affirmative, give details of such change, and the effect thereof on the profit or loss. Serial number Particulars Increase in profit (Rs.) Decrease in profit (Rs.) (d) Details of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145 and the effect thereof on the profit or loss. 14. (a) Method of valuation of closing stock employed in the previous year. (b) In case of deviation from the method of valuation prescribed under section 145A , and the effect thereof on the profit or loss, please furnish: Serial number Particulars Increase in profit (Rs.) Decrease in profit ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.) 15. Give the following particulars of the capital asset converted into stock-in trade: - (a) Description of capital asset; (b) Date of acquisition; (c) Cost of acquisition; (d) Amount at which the asset is converted into stock-in-trade. 16. Amounts not credited to the profit and loss account, being, - (a) the items falling within the scope of section 28 ; (b) the pro forma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax where such credits, drawbacks or refunds are admitted as due by the authorities concerned; (c) escalation claims accepted during the previous year; (d) any other item of income; (e) capital receipt, if any. 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 property Consideration received or accrued Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue adopted or assessed or assessable 18. Particulars of depreciation allowable as per the Income Tax Act, 1961 in respect of each asset or block of assets, as the case may be, in the following form :- (a) Description of asset/block of assets. (b) Rate of depreciation. (c) Actual cost or written down value, as the case may be. (d) Additions/deductions during the year with dates; in the case of any addition of an asset, date put to use; including adjustments on account of i) Central Value Added Tax credits claimed and allowed under the Central Excise Rules, 1944 , in respect of assets acquired on or after 1st March, 1994, ii) change in rate of exchange of currency, and iii) subsidy or grant or reimbursement, by whatever name called. (e) Depreciation allowable. (f) Written down value at the end of the year 19. Amounts admissible under sections: Section Amount debited to profit and loss account Amounts admissible as per the provisions of the Income Tax Act, 1961 and also fulfils the conditions, if any specified u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 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. 32AC 33AB 33ABA 35(1)(i) 35(1)(ii) 35(1)(iia) 35(1)(iii) 35(1)(iv) 35(2AA) 35(2AB) 35ABB 35AC 35AD 35CCA 35CCB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35CCC 35CCD 35D 35DD 35DDA 35E 20. (a) Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend. [ Section 36(1)(ii) ] (b) Details of contributions received from employees for various funds as referred to in section 36(1)(va) : Serial number Nature of fund Sum received from employees Due date for payment The actual amount paid The actual date of payment to the concerned authorities 21. (a) Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital, personal, advertisement expenditure etc Nature Serial num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber Particulars Amount in Rs. Expenditure incurred at clubs being cost for club services and facilities used. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Expenditure by way of penalty or fine for violation of any law for the time being force Expenditure by way of any other penalty or fine not covered above Expenditure incurred for any purpose which is an offence or which is prohibited by law (b) Amounts inadmissible under section 40(a) :- (i) as payment to non-resident referred to in sub-clause (i) (A) Details of payment on which tax is not deducted: (I) date of payment (II) amount of payment (III) nature of payment (IV) name and address of the payee (B) Details of payment on which tax has been deducted but has not been paid during the previous year or in the subsequent year before the expiry of time prescribed under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 200(1) (I) date of payment (II) amount of payment (III) nature of payment (IV) name and address of the payee (V) amount of tax deducted (ii) as payment referred to in sub-clause (ia) (A) Details of payment on which tax is not deducted: (I) date of payment (II) amount of payment (III) nature of payment (IV) name and address of the payee (B) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub- section (1) of section 139 . (I) date of payment (II) amount of payment (III) nature of payment (IV) name and address of the payer (V) amount of tax deducted (VI) amount out of (V) deposited, if any (iii) under sub-clause (ic) [Wherever applicable] (iv) under sub-clause (iia) (v) under sub-clause (iib) (vi) under sub-clause (iii) (A) date of payment (B) amount of payment (C) name and address of the payee (vii) under sub-clause (iv) (viiii) under sub-clause (v) (c) Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration inadmissible under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 40(b)/40(ba) and computation thereof; (d) Disallowance/deemed income under section 40A(3) : (A) On the basis of the examination of books of account and other relevant documents/evidence, whether the expenditure covered under section 40A(3) 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: Serial number Date of payment Nature of payment Amount Name and Permanent Account Number of the payee, if available (B) On the basis of the examination of books of account and other relevant 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) ; Serial number Date of payment Nature of payment Amount Name and Permanent Account Number of the payee, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available (e) provision for payment of gratuity not allowable under section 40A(7) ; (f) any sum paid by the assessee as an employer not allowable under section 40A(9) ; (g) particulars of any liability of a contingent nature; (h) 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; (i) amount inadmissible under the proviso to section 36(1)(iii) . 22. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. 23. Particulars of payments made to persons specified under section 40A(2)(b) ). 24. Amounts deemed to be profits and gains under section 32AC or 33AB or 33ABA or 33AC . 25. Any amount of profit chargeable to tax under section 41 and computation thereof. 26. In respect of any sum referred to in clause (a),(b), (c), (d), (e) or (f) 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; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not paid during the previous year; (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 under section 139(1) ; (b) not paid on or before the aforesaid date. (State whether sales tax, customs duty, excise duty 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 availed of or utilised during the previous year and its treatment in the profit and loss account and treatment of outstanding Central Value Added Tax credits in the accounts. (b) Particulars of income or expenditure of prior period credited or debited to the profit and loss account. 28. Whether during the previous year the assessee has received any property, 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. 29. Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market value of the shares as referred to in section 56(2)(viib) , if yes, please furnish the details of the same. 30. Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed) repaid, otherwise than through an account payee cheque. [ Section 69D ] 31. *(a) Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year :- (i) name, address and permanent account number (if available with the assessee) of the lender or depositor; (ii) amount of loan or deposit taken or accepted; (iii) whether the loan or deposit was squared up during the previous year; (iv) maximum amount outstanding in the account at any time during the previous year; (v) whether the loan or deposit was taken or accepted otherwise than by an account payee cheque or an account payee bank draft. *(These particulars needs not be given in the case of a Government company, a banking company or a corporation established by a Central, State or Provincial Act.) (b) Particulars of each repayment of loan or deposit in an amount exceeding the limit specified in sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 269T made during the previous year :- (i) name, address and Permanent Account Number (if available with the assessee) of the payee; (ii) amount of the repayment; (iii) maximum amount outstanding in the account at any time during the previous year; (iv) whether the repayment was made otherwise than by account payee cheque or account payee bank draft. (c) Whether the taking or accepting loan or deposit, or repayment of the same were made by account payee cheque drawn on a bank or account payee bank draft based on the examination of books of account and other relevant documents (The particulars (i) to (iv) at (b) and comment at (c) above need not be given in the case of a repayment of any loan or deposit taken or accepted from Government, Government company, banking company or a corporation established by a Central, State or Provincial Act) 32.(a) Details of brought forward loss or depreciation allowance, in the following manner, to the extent available : Serial Number Assessment Year Nature of loss / allowance (in rupees) Amount as returned (in rupees) Amounts as assessed (give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to relevant order) Remarks b) Whether a change in shareholding of the company has taken place in the 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 . (c) Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year, If yes, please furnish the details of the same. (d) whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the previous year, if yes, please furnish details of the same. (e) In case of a company, please state that whether the company is deemed to be carrying on a speculation business as referred in explanation to section 73 , if yes, please furnish the details of speculation loss if any incurred during the previous year. 33. Section-wise details of deductions, if any, admissible under Chapter VIA or Chapter III ( Section 10A , Section 10AA ). Section under which deduction is claimed Amounts admissible as per the provision of the Income Tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 and 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. 34. (a) Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter XVII-BB , if yes please furnish: Tax deduction and collection Account Number (TAN) Section Nature of payment Total amount of payment or receipt of the nature specified in column (3) Total amount on which tax was required to be deducted or collected out of (4) Total amount on which tax was deducted or collected at specified rate out of (5) Amount of tax deducted or collected out of (6) Total amount on which tax was deducted or collected at less than specified rate out of (7) Amount of tax deducted or collected on (8) Amount of tax deducted or collected not deposited to the credit of the Central Government out of (6) and (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (b) whether the assessee has furnished the statement of tax deducted or tax collected within the prescribed time. If not, please furnish the details: Tax deduction and collection Account Number (TAN) Type of Form Due date for furnishing Date of furnishing, if furnished Whether the statement of tax deducted or collected contains information about all transactions which are required to be reported (c) whether the assessee is liable to pay interest under section 201(1A) or section 206C(7) . If yes, please furnish: Tax deduction and collection Account Number (TAN) Amount of interest under section 201(1A) / 206C(7) is payable Amount paid out of column (2) along with date of payment. 35. (a) In the case of a trading concern, give quantitative details o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f principal items of goods traded : (i) Opening Stock; (ii) purchases during the previous year; (iii) sales during the previous year; (iv) closing stock; (v) shortage/excess, if any (b) In the case of a manufacturing concern, give quantitative details of the principal items of raw materials, finished products and by-products : A. Raw Materials : (i) opening stock; (ii) purchases during the previous year; (iii) consumption during the previous year; (iv) sales during the previous year; (v) closing stock; (vi) yield of finished products; (vii) percentage of yield; (viii) shortage/excess, if any. B. Finished products/by- products : (i) opening stock; (ii) purchases during the previous year; (iii) quantity manufactured during the previous year; (iv) sales during the previous year; (v) closing stock; (vi) shortage/excess, if any. 36. In the case of a domestic company, details of tax on distributed profits under section 115-O in the following form :- (a) total amount of distributed profits; (b) amount of reduction as referred to in section 115-O(1A)(i) ; (c) amount of reduction as referred to in secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 115-O(1A)(ii) ; (d) total tax paid thereon; (e) dates of payment with amounts. 37. Whether any cost audit was carried out, if yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the cost auditor. 38. Whether any audit was conducted under the Central Excise Act, 1944 , if yes, give the details, if any, of disqualification or 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 services, if yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the auditor. 40. Details regarding turnover, gross profit, etc., for the previous year and preceding previous year: Serial number Particulars Previous year Preceding previous year 1. Total turnover of the assessee 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gross profit/turnover 3. Net profit/turnover 4. Stock-in-trade/turnover 5. Material consumed/finished goods produced (The details required to be furnished for principal items of goods traded or manufactured or services rendered) 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 details of relevant proceedings. ................................................... *(Signature and stamp/Seal of the signatory) Place : ______________ Name of the signatory Date : ______________ . Full address Notes : 1. *This Form has to be signed by the person competent to sign Form No. 3CA or Form No. 3CB, as the case may be. - - Scholarly articles for knowledge sharing authors experts professionals Tax Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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