© Tally Solutions Pvt. Ltd. All Rights Reserved Tax Audit with Tally.ERP 9 Under Section 44AB of IT Act

© Tally Solutions Pvt. Ltd. All Rights Reserved 2 Tax Audit Dashboard Go to Gateway of Tally > Audit & Compliance > Tax Audit Displays the total number of Vouchers available or Left for Audit Displays the total number of Vouchers already Audited by the Auditor Displays the Voucher Count for each Clause which are kept for senior’s help Displays the Voucher Count that are sent for Client’s Clarification Displays the Voucher Count which are Clarified by the Client Displays the Voucher Count that are Altered by Client After Audit completion Displays the Audit Completion Status as Marked by the Auditor Click on this button to print Annexures to Form 3CD Click on this button to change the Period Auditor can set the Tax Audit Rules & Statutory Payment dates from the Audit Features screen Click on this button to display the Last Audit details Click on this Button to view the Need Clarification And Clarified Vouchers For all modules Click on this Button to save the Audit Completion Status for Each Clause

© Tally Solutions Pvt. Ltd. All Rights Reserved 3 F9: Save Audit – to mark Audit completion for a Clause To mark/change the Audit Complete status for a clause: Select the Clause by pressing Spacebar on the required Clause Click on F9: Save Audit Press Crtl+A to save the Audit Completion status Note: If there are any Altered Vouchers, then the respective Clause cannot be marked as Audit Completed till the Altered Voucher is re-audited. This will be helpful when multiple Article Clerks are working on different Clauses to keep track of the Clauses for which Audit is completed and Annexure can be printed.

© Tally Solutions Pvt. Ltd. All Rights Reserved 4 F11: Audit Features Go to Gateway of Tally > Audit & Compliance > Tax Audit > F11: Features The Auditor can enter the Rules for Amounts Inadmissible u/s 40A(3) and set the Statutory Payment Due Dates to display appropriate Payment status in the Tax Paid section of the Tax Audit reports. e.g. if the Auditor sets 20 th as Tax Payment date in the above screen for VAT, then the Tax Paid on or before 20 th will show the status as Paid on Time, Payments made after 20 th will be marked as Paid Late.

© Tally Solutions Pvt. Ltd. All Rights Reserved 5 F12: Configure – to display the last Audit details Go to Gateway of Tally > Audit & Compliance > Tax Audit > F12: Features Set Show Last Audit Details to Yes Press Enter to display the Last Audit details When there are multiple article Clerks, this feature will provide the details of the Article clerk responsible for each Clause.

© Tally Solutions Pvt. Ltd. All Rights Reserved 6 Auditing for Amounts Inadmissible u/s 40A(3) Go to Gateway of Tally > Audit & Compliance > Tax Audit Highlight the selected line by using the up and down arrow keys and press Enter Displays all the Ledgers under Primary having Aggregate Payments more than 20,000 per day Click on this button to view Ledgers belonging to specific Group Click on this button to view all the Vouchers, by default only Unaudited Vouchers are displayed Click on this button to exclude the Expenses which are allowed under Rule 6DD Select the Ledger that needs to be excluded from Cash Payments (allowed as expenditure under Rule 6DD) Select the Clause for which the Ledger needs to be excluded Specify the period for which the Ledger needs to be skipped for the selected Clause Click on this Button to view the report for the Ledgers which are skipped during Audit as allowed expenditure Click on this Button to view the Range wise Cash Payments report. The range can be selected by the user as required Click on this Button to view the Bank Summary report. The Auditor can mark any Voucher as Bearer Cheque to bring the same in the Cash Payments Report. Select the Required Ledger and press Enter to View the Ledger Vouchers Report. Highlight the Payment entry and press Enter to Audit. Or Select the Payment entry by pressing Spacebar and press F9: Audit button Select the required Audit Status, enter/alter the Amount that needs to be disallowed and Audit Remarks in the Audit Note field. When Disallowed is selected as Audit Status for any Voucher it will be reported in the Annexure. When Disallowed is selected as the Audit Status the Amount to be disallowed can be specified by the Auditor. Audit Note as entered is only for Auditor’s reference and will not be printed in the Annexure Press Enter and Press Ctrl+A to save the Audit details

© Tally Solutions Pvt. Ltd. All Rights Reserved 7 Printed Annexures to Form 3CD Go to Gateway of Tally > Audit & Compliance > Tax Audit > Press Alt+P to print Annexures Annexures for Bonus, PT, PF, ESI for Clause 16 and 21: Contd…

© Tally Solutions Pvt. Ltd. All Rights Reserved 8 Printed Annexures to Form 3CD Annexures to Clause 17(h), Clause 18 and Clause 24(a) & (b): Contd…

© Tally Solutions Pvt. Ltd. All Rights Reserved 9 Printed Annexures to Form 3CD Annexures to Clause 21 (TCS, Service Tax, VAT) & Annexure II (FBT) Contd…

© Tally Solutions Pvt. Ltd. All Rights Reserved 10 Printed Annexures to Form 3CD Annexures to Clause 27 (Tax Deducted at Source)

© Tally Solutions Pvt. Ltd. All Rights Reserved 11 Form 3CD Go to Gateway of Tally > Audit & Compliance > Form 3CD Click on each clause to enter the required information Click on this button to Print Form 3CD, Annexure I & II Click on this button to change the period Click on this button to copy filled Form 3CD from previous year or a different company Click on this button see detailed view The information for Clause 1-6 is picked from Company Master

© Tally Solutions Pvt. Ltd. All Rights Reserved 12 Printed Form 3CD Go to Gateway of Tally > Audit & Compliance > Form 3CD > Press Alt+P to print Form 3CD, Annexure I & Annexure II Form 3CD Page 1 - 3: Contd…

© Tally Solutions Pvt. Ltd. All Rights Reserved 13 Printed Form 3CD Form 3CD Page 4 - 6: Contd…

© Tally Solutions Pvt. Ltd. All Rights Reserved 14 Printed Form 3CD Form 3CD Annexure I & Annexure II:

© Tally Solutions Pvt. Ltd. All Rights Reserved 15 Thank You