COMPLIANCE CALCULATOR (FOR STATUTORY DEDUCTIONS/CONTRIBUTIONS) I Employee State Insurance Deductions/Contributions (ESI) Verify the objectives are met

1 Correctness of deduction and employer contribution 2 Whether deductions and employer contribution paid is matching 3 Whether they have been paid with in the due date Analytical Review Procedure Sl No Particulars 1 Amount deducted for the month/period 2 Amount contributed for the month/period 3 Total 4 Amount returned/remitted for the month/period 5 Is total deductions & employer contribution matching? Note: 1. 2. 3.

Status (Y/N)

Remarks

Amount Yes

Amount Yes

Correct? Yes Yes

TRUE

II Provident Fund Deductions/Contributions (PF) Verify the objectives are met 1 Correctness of deduction and employer contribution 2 Whether deductions and employer contribution paid is matching 3 Whether they have been paid with in the due date Analytical Review Procedure Sl No Particulars 1 Amount deducted for the month/period 2 Amount contributed for the month/period 3 Total 4 Amount returned/remitted for the month/period 5 Is total deductions & employer contribution matching? Note: 1. 2. 3.

Status (Y/N)

Remarks

Amount Yes

Amount Yes

Correct? Yes Yes

TRUE

III Professional Tax Deductions (PT) Verify the objectives are met 1 Correctness of deduction 2 Whether deductions paid is matching 3 Whether they have been paid with in the due date Analytical Review Procedure Sl No Particulars 1 Amount deducted for the month/period 4 Amount returned/remitted for the month/period 5 Is total deductions & employer contribution matching? Note: 1. 2. 3.

Status (Y/N)

Remarks

Amount Yes

Amount Yes

Correct? Yes Yes TRUE

R (FOR STATUTORY DEDUCTIONS/CONTRIBUTIONS)

Remarks

Remarks

Remarks

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COMPLIANCE CALCULATOR DESIGNED/CUSTOMISED BY: M/s. NMR & Associates Chartered Accountants 'BHARATHI PRASAD' Nilaya No. 746/57, 1st Floor 12th Cross, 1st Main, Vyalikaval Extn., Bengaluru - 560 003 Karnataka, INDIA

NAGARAJ MUTT RACHAIAH

Cell: +91 99806 62817 Mail: ca.rajmrn@gmail.com

Proprietor: NAGARAJ MUTT RACHAIAH B'Com., LCS., ACA Cell: +91 99806 62817 Mail: ca.rajmrn@gmail.com

COMPLIANCE CALCULATOR FOR TAX DEDUCTED/COLLECTED AT SOURCE I Tax Deducted at Source (TDS) Verify the objectives are met 1 Whether all expenses where TDS is applicable has been considered for the deduction 2 Whether TDS is deducted at correct rate 3 Whether TDS deducted has been paid with in the due date 4 Whether the deduction was made on accrual or payment whichever is earlier Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total Expenses/Payment for the services rendered Less: TDS Exempt Services/Amount paid lesser the limit specified under the IT Act Expenses on which tax to be deducted (1-2) TDS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total deductions & remittances is matching? Amount 10,000,000.00 3,555,012.65 6,444,987.00 Ref. Note 1 below 10.00% 644,499.00 644,499.00 Yes Section Status (Y/N) 192 Remarks

Reason for difference / Remarks

II Tax Deducted at Source (TDS) Verify the objectives are met 1 Whether all expenses where TDS is applicable has been considered for the deduction 2 Whether TDS is deducted at correct rate 3 Whether TDS deducted has been paid with in the due date 4 Whether the deduction was made on accrual or payment whichever is earlier Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total Expenses/Payment for the services rendered Less: TDS Exempt Services/Amount paid lesser the limit specified under the IT Act Expenses on which tax to be deducted (1-2) TDS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total deductions & remittances is matching? Amount 10,000,000.00 122,222.56

Section Status (Y/N)

192 Remarks

Reason for difference / Remarks

9,877,777.00 Ref. Note 1 below 2.00% 197,556.00 197,556.00 Yes

III Tax Deducted at Source (TDS) Verify the objectives are met 1 Whether all expenses where TDS is applicable has been considered for the deduction 2 Whether TDS is deducted at correct rate 3 Whether TDS deducted has been paid with in the due date 4 Whether the deduction was made on accrual or payment whichever is earlier Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total Expenses/Payment for the services rendered Less: TDS Exempt Services/Amount paid lesser the limit specified under the IT Act Expenses on which tax to be deducted (1-2) TDS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total deductions & remittances is matching? Amount 10,000,000.00 3,555,000.35

Section Status (Y/N)

194C Remarks

Reason for difference / Remarks

6,445,000.00 Ref. Note 1 below 2.00% 128,900.00 128,900.00 Yes

IV Tax Deducted at Source (TDS) Verify the objectives are met 1 Whether all expenses where TDS is applicable has been considered for the deduction 2 Whether TDS is deducted at correct rate 3 Whether TDS deducted has been paid with in the due date 4 Whether the deduction was made on accrual or payment whichever is earlier Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total Expenses/Payment for the services rendered Less: TDS Exempt Services/Amount paid lesser the limit specified under the IT Act Expenses on which tax to be deducted (1-2) TDS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total deductions & remittances is matching? Amount 10,000,000.00 3,555,000.00

Section Status (Y/N)

194I Remarks

Reason for difference / Remarks

6,445,000.00 Ref. Note 1 below 10.00% 644,500.00 644,500.00 Yes

V Tax Deducted at Source (TDS) Verify the objectives are met 1 Whether all expenses where TDS is applicable has been considered for the deduction 2 Whether TDS is deducted at correct rate 3 Whether TDS deducted has been paid with in the due date 4 Whether the deduction was made on accrual or payment whichever is earlier Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total Expenses/Payment for the services rendered Less: TDS Exempt Services/Amount paid lesser the limit specified under the IT Act Expenses on which tax to be deducted (1-2) TDS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total deductions & remittances is matching? Amount 10,000,000.00 3,555,000.00

Section Status (Y/N)

194J Remarks

Reason for difference / Remarks

6,445,000.00 Ref. Note 1 below 10.00% 644,500.00 644,500.00 Yes

VI Tax Deducted at Source (TDS) Verify the objectives are met 1 Whether all expenses where TDS is applicable has been considered for the deduction 2 Whether TDS is deducted at correct rate 3 Whether TDS deducted has been paid with in the due date 4 Whether the deduction was made on accrual or payment whichever is earlier Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total Expenses/Payment for the services rendered Less: TDS Exempt Services/Amount paid lesser the limit specified under the IT Act Expenses on which tax to be deducted (1-2) TDS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total deductions & remittances is matching? Amount 10,000,000.00 3,555,000.00

Section Status (Y/N)

194J Remarks

Reason for difference / Remarks

6,445,000.00 Ref. Note 1 below 10.00% 644,500.00 644,500.00 Yes

VII Tax Deducted at Source (TDS) Verify the objectives are met 1 Whether all expenses where TDS is applicable has been considered for the deduction 2 Whether TDS is deducted at correct rate 3 Whether TDS deducted has been paid with in the due date 4 Whether the deduction was made on accrual or payment whichever is earlier Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total Expenses/Payment for the services rendered Less: TDS Exempt Services/Amount paid lesser the limit specified under the IT Act Expenses on which tax to be deducted (1-2) TDS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total deductions & remittances is matching? Amount 10,000,000.00 3,555,000.00

Section Status (Y/N)

194.. Remarks

Reason for difference / Remarks

6,445,000.00 Ref. Note 1 below 10.00% 644,500.00 644,500.00 Yes

VIII Tax Deducted at Source (TDS) Verify the objectives are met 1 Whether all expenses where TDS is applicable has been considered for the deduction 2 Whether TDS is deducted at correct rate 3 Whether TDS deducted has been paid with in the due date 4 Whether the deduction was made on accrual or payment whichever is earlier Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total Expenses/Payment for the services rendered Less: TDS Exempt Services/Amount paid lesser the limit specified under the IT Act Expenses on which tax to be deducted (1-2) TDS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total deductions & remittances is matching? Amount 10,000,000.00 3,555,000.00

Section Status (Y/N)

Remarks

Reason for difference / Remarks

6,445,000.00 Ref. Note 1 below 10.00% 644,500.00 644,500.00 Yes

IX Tax Collected at Source (TCS) Objectives of verification 1 Whether all transactions where TCS is applicable has been considered for the collection 2 Whether TCS is collected at correct rate 3 Whether TCS collected has been paid with in the due date 4 Whether the collection was made on accrual or receipt whichever is earlier. Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total value of the transactions/receipts Less: TCS Exempt/any other which is not taxable Receipts on which tax to be collected (1-2) TCS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total collections & remittances is matching? Amount

Section Status (Y/N)

Remarks

Reason for difference / Remarks

10,000,000.00 3,555,000.00 Ref. Note 3 below 6,445,000.00 1.00% 64,450.00 64,450.00 Yes

X Tax Collected at Source (TCS) Objectives of verification 1 Whether all transactions where TCS is applicable has been considered for the collection 2 Whether TCS is collected at correct rate 3 Whether TCS collected has been paid with in the due date 4 Whether the collection was made on accrual or receipt whichever is earlier. Analytical Review Procedure Sl No 1 2 3 4 5 6 7 Note: 1. 2. 3. Particulars Total value of the transactions/receipts Less: TCS Exempt/any other which is not taxable Receipts on which tax to be collected (1-2) TCS Rate (as applicable under the IT Act) Actual tax liability (3*4) Amount returned/remitted for the month/period Is total collections & remittances is matching? Amount

Section Status (Y/N)

Remarks

Reason for difference / Remarks

10,000,000.00 3,555,000.35 Ref. Note 3 below 6,445,000.00 1.00% 64,450.00 64,450.00 Yes

COMPLIANCE CALCULATOR DESIGNED/CUSTOMISED BY: M/s. NMR & Associates Chartered Accountants 'BHARATHI PRASAD' Nilaya No. 746/57, 1st Floor 12th Cross, 1st Main, Vyalikaval Extn., Bengaluru - 560 003 Karnataka, INDIA Proprietor: NAGARAJ MUTT RACHAIAH B'Com., LCS., ACA Cell: +91 99806 62817 Mail: ca.rajmrn@gmail.com