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them to believe that the representation under sub point (a) and (b) contain any misstatement. V.
The company does not declare or paid any dividend during the year VI. Based on our examination, which included test checks, the Company has used accounting software for maintaining its books if account for the financial year ended 31st March 2024 which has a feature of recording audit trail (edit Log) facility and same has operated throughout the year for all relevant transactions recorded in the software. Further, during the course of our audit we did not come across any instance of the audit trail feature being tampered with As proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 is applicable from 1st April, 2023 reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 on preservation of audit trail as per the statutory requirements for record retention is not applicable for the Financial Year ended 31st March, 2024.
Information Not Provided Income Tax Act, 1961 Tax Deducted at Source Full Information Not Provided Full Information Not Provided Full Information Not Provided Full Information Not Provided Punjab Labor Welfare Fund Act, 1965 Labor Welfare fund Full Information Not Provided Full Information Not Provided Full Information Not Provided Full Information Not Provided b) According to the information and explanations given to us, the following dues of income tax, sales tax, service tax, duty of excise and Value added tax have not been deposited by the company on account of disputes: Name of the Statute Nature of Dues Amount (Rs. in Lakhs) Period to which relates Forum where dispute is pending Income Tax Act, 1961 Income Tax 182.71 2005-2007 ITAT, Chandigarh Central/State Sales Tax -do- 111.81 2014-2015 Asstt .Excise & Taxation commissioner, Mohali -do- 1759.65 2015-2016 Asstt .Excise & Taxation commissioner, Mohali -do- 3.87 2016-2017 Asstt .Excise & Taxation commissioner, Mohali -do- 2.98 2017-2018 Asstt .Excise & Taxation commissioner, Mohali -do- 53.50 2008-2009 Sales Tax tribunal -do- 1.84 2017-18 DETC cum Joint Director (Enf.), Patiala
