Requirements for Audit Assessment or provisional assessment

• Please check if notice under section 34 is proper and served timely
• Please check figures submitted in annual return are tallied with figures of books of accounts
• If not tallied prepare reconciliation statement

• Prepare Sales and Purchase summary statement with quarterly subtotals and yearly grand totals. sample statement given here.
• Trading and Profit Loss Accounts and VAT account(if separately maintained).
• Balance sheet and Audit report(if audited under Incometax Act or VAT Act or Both Acts.
• Statement of forms like C,F,H,E1,E2,I,402,403 used during year.
• Statement showing forms received for sales against forms C,F,H,E1,E2,I,402,403 or any other.
• Statement of payment of tax.
• Sales bills and Tax Invoice purchase bills(original).
• Authority Letter