AUDIT REPORT

AND

STATEMENTS OF ACCOUNTS

OF

M/S S B ENTERPRISES
PROPRIETOR : SUNIL KUMAR BAJPAYEE
G.E.L CHURCH COMPLEX, BARA BAZAR
CHAIBASA JHARKHAND-833201
PAN NO:- AKTPB3922H

PREVIOUS YEAR :- 2022-23

ASSESSMENT YEAR :- 2023-24
 M/S S B ENTERPRISES
PROPRIETOR : SUNIL KUMAR BAJPAYEE
G.E.L CHURCH COMPLEX, BARA BAZAR
CHAIBASA JHARKHAND-833201

BALANCE SHEET AS ON 31.3.2023

CAPITAL & LIABILITIES AMOUNT ASSETS & PROPERTIES AMOUNT

CAPITAL A/C 26,40,446.00 FIXED ASSETS 16,80,650.00
( SCHEDULE :1) (SCHEDULE :2)

SECURED LOAN CURRENT ASSETS :

CANERA BANK CC A/C NO. 0021 13,78,641.00 SUNDRY DEBTORS 15,54,724.00
AGRI GOLD LOAN 1,03,671.00
COVID LOAN -0010 41,662.00 CLOSING STOCK 20,64,714.00
COVID LOAN -0631 1,54,724.00 (AS CERTIFIED BY THE PROP. )
VECHILE LOAN NEW 12,41,268.00
GST RECIEVABLES 44,217.00

CURRENT LIABILITIES DEPOSITS & ADVANCES 4,12,570.00

AUDIT FEES PAYABLE 15,000.00
SUNDRY CREDTIORS 3,32,471.00 BANK ACCOUNT
RENT PAYABLE 9,000.00 ALL BANK ACCOUNTS 88,547.00

CASH IN HAND 71,461.00

(AS CERTIFIED BY THE PROP.)

TOTAL 59,16,883.00 59,16,883.00

.

NOTES ON ACCOUNTS SCHEDULE: 3

IN TERMS OF OUR REPORT OF EVEN DATE

FOR, C A R V S & ASSOCIATES

CHARTERED ACCOUNTANTS FOR M/S S B ENTERPRISES
F.R. NO: 017305C
Chetan Digitally signed by Chetan
Agarwal

Agarwal Date: 2023.12.04 14:55:24

+05'30'
(CA CHETAN AGARWAL) PROPRIETOR
PARTNER
M.NO: 437986
PLACE: JAMSHEDPUR
DATE: 18/09/2023
UDIN: 23437986BGWROP8377
 M/S S B ENTERPRISES
PROPRIETOR : SUNIL KUMAR BAJPAYEE
G.E.L CHURCH COMPLEX, BARA BAZAR
CHAIBASA JHARKHAND-833201

TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED ON 31.3.2023

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening stock 17,39,854.00 By Sales 23,10,335.00
To Purchase 19,10,805.00 By Closing Stock 20,64,714.00
To Gross Profit 7,24,390.00 0.313543
43,75,049.00 43,75,049.00

To Accounting charges 5,000.00 By Gross Profit 7,24,390.00

To Audit charges 15,000.00 By Interest Received 3,046.00
To Bank Charges 11,478.00
To Bank Interest 1,55,820.00
To Depreciation 1,88,741.00
To Insurance Charges 2,214.00
To Misc Expenses 1,240.00
To Power and Fuel 8,874.00
To Printing & Stationery 2,224.00
To Repair and Maintenances 2,954.00
To Salary Expenses 34,270.00
To Shop Rent 54,000.00
To Staff Welfare Expenses 5,540.00
To Telephone Expenses 5,523.00
To Travelling Expenses 4,671.00
To Net Profit 2,29,887.00
TOTAL 7,27,436.00 TOTAL 7,27,436.00

NOTES ON ACCOUNTS SCHEDULE:3

IN TERMS OF OUR REPORT OF EVEN DATE
FOR, C A R V S & ASSOCIATES
CHARTERED ACCOUNTANTS FOR M/S S B ENTERPRISES
F.R. NO: 017305C
Digitally signed by Chetan
Agarwal
Chetan Agarwal Date: 2023.12.04 14:56:27
+05'30'
(CA CHETAN AGARWAL) PROPRIETOR
PARTNER
M.NO: 437986
PLACE: JAMSHEDPUR
DATE: 18/09/2023
UDIN: 23437986BGWROP8377
 M/S S B ENTERPRISES
PROPRIETOR : SUNIL KUMAR BAJPAYEE
G.E.L CHURCH COMPLEX, BARA BAZAR
CHAIBASA JHARKHAND-833201

SCHEDULE TO BALANCE SHEET AND PROFIT & LOSS A/C OF M/S S B ENTERPRISES
FOR THE YEAR ENDED ON 31.3.2023

SCHEDULE :1
AMOUNT
CAPITAL ACCOUNT OF SUDHIR KUMAR MANDAL
CAPITAL B/F 27,45,800.00

ADD: INCOME FOR THE YEAR 2,29,887.00

ADD: CREDIT IN ACCOUNT -
29,75,687.00

LESS: DEBIT IN ACCOUNT 3,35,241.00

CLOSING BALANCE AS ON 31.03.2023 26,40,446.00

 M/S S B ENTERPRISES
PROPRIETOR : SUNIL KUMAR BAJPAYEE
G.E.L CHURCH COMPLEX, BARA BAZAR
CHAIBASA JHARKHAND-833201

SCHEDULE TO BALANCE SHEET AND PROFIT & LOSS A/C OF M/S S B ENTERPRISES
FOR THE YEAR ENDED ON 31.3.2023

SCHEDULE : 2
FIXED ASSETS

ADDITION
W.D.V AS ON ADDITION UP W.D.V. AS ON
ITEMS RATE AFTER TOTAL DEP
01.04.2022 TO 30.09.2022 31.03.2023
30.09.2022

BLOCK OF 10%
FURNITURES 10% 1,79,166.00 - - 1,79,166.00 17,917.00 1,61,249.00

(A) 1,79,166.00 - - 1,79,166.00 17,917.00 1,61,249.00

BLOCK OF 15%

VEHICLES 15% 4,85,812.00 - 11,80,963.00 16,66,775.00 1,61,444.00 15,05,331.00

(B) 4,85,812.00 - 11,80,963.00 16,66,775.00 1,61,444.00 15,05,331.00

BLOCK OF 40%

COMPUTERS 40% 23,450.00 - - 23,450.00 9,380.00 14,070.00

23,450.00 - - 23,450.00 9,380.00 14,070.00

GRAND TOTAL 6,88,428.00 - 11,80,963.00 18,69,391.00 1,88,741.00 16,80,650.00

Acknowledgement Number:268871371180923 Date of filing : 18-Sep-2023

INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT Assessment

[Where the data of the Return of Income in Form ITR-1(SAHAJ), ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-6, ITR-7 Year
filed and verified]
(Please see Rule 12 of the Income-tax Rules, 1962) 2023-24

PAN AKTPB3922H

Name SUNIL KUMAR BAJPAYEE

Address G.E.L CHURCH COMPLEX , BARA BAZAR, CHAIBASA , CHAIBASA , 35-Jharkhand, 91-INDIA, 833201

Status Individual Form Number ITR-3

Filed u/s 139(4)- After due date e-Filing Acknowledgement Number 268871371180923

Current Year business loss, if any 1 0

Total Income 2 4,83,160

Taxable Income and Tax Details

Book Profit under MAT, where applicable 3 0

Adjusted Total Income under AMT, where applicable 4 4,83,160

Net tax payable 5 0

Interest and Fee Payable 6 1,000

Total tax, interest and Fee payable 7 1,000

Taxes Paid 8 1,000

(+) Tax Payable /(-) Refundable (7-8) 9 0

Accreted Income and Tax Detail

Accreted Income as per section 115TD 10 0

Additional Tax payable u/s 115TD 11 0

Interest payable u/s 115TE 12 0

Additional Tax and interest payable 13 0

Tax and interest paid 14 0

(+) Tax Payable /(-) Refundable (13-14) 15 (+) 0

This return has been digitally signed by SUNIL KUMAR BAJPAYEE in the capacity of
Self having PAN AKTPB3922H from IP address 103.88.134.20 on 18-Sep-2023
16:28:30 DSC SI.No & Issuer 4296449 & 21689915CN=e-Mudhra Sub CA for Class 3 Individual
2014,OU=Certifying Authority,O=eMudhra Consumer Services Limited,C=IN

System Generated

Barcode/QR Code
AKTPB3922H03268871371180923b9cf66565251186ca99cdbbbd995f9c4d10523e3

DO NOT SEND THIS ACKNOWLEDGEMENT TO CPC, BENGALURU

NAME OF ASSESSEE : SUNIL KUMAR BAJPAYEE
PAN : AKTPB3922H
FATHER'S NAME : SHITAL PRASAD BAJPAYEE
RESIDENTIAL ADDRESS : G.E.L CHURCH COMPLEX, BARA BAZAR, CHAIBASA, CHAIBASA,
JHARKHAND-833201
STATUS : INDIVIDUAL ASSESSMENT YEAR : 2023 - 2024
WARD NO : ITO WARD 3(4), CHAIBASA/ FINANCIAL YEAR : 2022 - 2023
GENDER : MALE DATE OF BIRTH : 06/01/1976
AADHAAR NO. : 207769890356
EMAIL ADDRESS : anurag.bajpayee5@gmail.com
RESIDENTIAL STATUS : RESIDENT
NAME OF BANK : ICICI BANK LIMITED
MICR CODE : 833229002
IFSC CODE : ICIC0000634
ADDRESS : CHAIBASA, JHARKHAND
ACCOUNT NO. : 063401502322
OPTED FOR TAXATION : NO
U/S 115BAC
RETURN : ORIGINAL (FILING DATE : 18/09/2023 & NO. : 268871371180923)
IMPORT DATE : AIS : 15-09-2023 11:43 AM TIS : 15-09-2023 11:43 AM
26AS : 15-09-2023 11:45 AM

COMPUTATION OF TOTAL INCOME

PROFITS AND GAINS FROM BUSINESS AND 226841

PROFESSION

PROFIT BEFORE TAX AS PER PROFIT AND LOSS 229887

ACCOUNT
ADD : DEPRECIATION DISALLOWED 188741
418628
LESS :
BANK INTEREST 3046
ALLOWED DEPRECIATION 188741 -191787
226841

INCOME FROM OTHER SOURCES 258542

STATE BANK OF INDIA (AAACS8577K.AB703) 2
ICICI BANK LIMITED (AAACI1195H.AB286) 40
BANDHAN BANK LIMITED (AAGCB1323G.AB660) 43
POSTMASTER GENERAL CHENNAI CITY REGION 71
(CHEP09036G.AP112)
UNION BANK OF INDIA (AAACU0564G.AB646) 639
CANARA BANK (AAACC6106G.AB985) 1433
BANDHAN BANK LIMITED (AAGCB1323G.AB660) 585
POSTMASTER GENERAL CHENNAI CITY REGION 233
(CHEP09036G.AP112)
OTHER INCOME 255470
DIVIDEND FROM COMPANIES 26
TOTAL 258542

GROSS TOTAL INCOME 485383

LESS DEDUCTIONS UNDER CHAPTER-VIA

80TTA INTEREST ON DEPOSITS IN SAVINGS ACCOUNT 2228
TOTAL DEDUCTIONS 2228
TOTAL INCOME 483155
TOTAL INCOME ROUNDED OFF U/S 288A 483160
 COMPUTATION OF TAX ON TOTAL INCOME
TAX ON RS. 250000 NIL
TAX ON RS. 233160 (483160-250000) @ 5% 11658
TAX ON RS. 483160 11658
11658
LESS : REBATE U/S 87A 11658
ADD: FEE PAYABLE U/S 234F 1000
1000
LESS SELF ASSESSMENT TAX U/S 140A
SBI - 0002271 - 63059 - 18-09-2023 1000 1000
TAX PAYABLE NIL

Information regarding Turnover/Gross Receipt Reported for GST

GSTR No. 20AKTPB3922H1ZH
Amount of turnover/Gross receipt as per the GST return filed 2310335

Financial Particulars of Business

Sundry creditors Nil
Total capital and liabilities Nil
Inventories Nil
Sundry debtors Nil
Cash-in-hand Nil
Total assets Nil

FIXED ASSETS
Particulars Rate WDV as on Addition Deduction Total Dep for the WDV as on
01/04/2022 Year 31/03/2023
More than 180 Less than 180
Days Days
(Before (On or After
04-10-22) 04-10-22)
Rs. Rs. Rs. Rs. Rs. Rs. Rs.
FURNITURE & 10% 1,79,166.00 0.00 0.00 0.00 1,79,166.00 17,917.00 1,61,249.00
FIXTURES
MOTOR VECHILE
COMMERCIAL
MOTOR VECHILE 15% 4,85,812.00 0.00 11,80,963.00 0.00 16,66,775.00 1,61,444.00 15,05,331.00

COMPUTER &
ACCESORIES
COMPUTER 40% 23,450.00 0.00 0.00 0.00 23,450.00 9,380.00 14,070.00
Total 6,88,428.00 0.00 11,80,963.00 0.00 18,69,391.00 1,88,741.00 16,80,650.00

Details of Taxpayer Information Summary

S. Information Category Income Head Section Processed Derived As per Difference As per 26AS Difference
N. Value Value Computation/
ITR
(1) (2) (3) (4) (5) (6) (7)=(5)-(6) (8) (9)=(8)-(6)
1 Dividend Other Source 194 26.00 26.00 26.00 Nil 26.00 Nil
2 Interest from savings Other Source 194A 2228.00 2228.00 2228.00 Nil
bank
3 Interest from deposit Other Source 194A 818.00 818.00 818.00 Nil 0.00 -818.00
4 GST turnover Profit & Loss 2310335.00 2310335.00 2310335.00 Nil 0.00 -2310335.00
A/c
5 GST purchases Profit & Loss 1910805.00 1910805.00 1910805.00 Nil
A/c
6 Purchase of securities 5000.00 5000.00
and units of mutual
funds