Form No. 081 - Audit Report under section 232(21) for tonnage tax scheme

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Law:

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Income Tax
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03AA
03AAA
03AC
03AD
03BA
03C
03CA
03CB
03CE
03CEA
03CEB
03CG
03CH
03CI
03CJ
03CK
03CL
03CM
04
05
05A
05B
06B
07
08
09
10
10A
10AA
10B
10BB
10BA
10C
10CC
10CCA
10CCAA
10CCAB
10CCABA
10CCAC
10CCAD
10CCAE
10CCAF
10CCAG
10CCAH
10CCAI
10CCB
10CCBA
10CCBC
10CCC
10CCD
10CCE
10CCF
10DA
10DB
10DC
10E
10G
10H
10HA
10I
10IA
11
11A
12
12A
12B
12BA
13
15C
15D
15G
15H
15I
15J
16
16A
16AA
22
24
24Q
26
26AS
26Q
26QA
26QAA
27A
27B
27C
27D
27E
27EA
27EQ
27Q
28
28A
29B
30A
30B
30C
31
33
34A
34B
34C
34D
34E
34F
35
36
36A
37
37EE
37F
37G
37H
37I
38
39
40
40A
40B
41
42
43
44
45
45A
45B
45C
45D
46
47
48
49
49A
49B
52A
54
55
56
56A
56AA
56B
56BA
56C
56CA
56D
56E
56F
56FF
56G
56H
57
58A
58B
58C
58D
59
59A
60
61
61A
62
63
63A
64
65
66
Changes in PAN Data
Changes in TAN Data
Challan 283
Challan 282
Challan 281
Challan 280
03CD
10CCBD
03CF-III
15CA
15CB
24G
ITR-2
ITR-3
ITR-4
ITR-5
ITR-6
ITR-7
ITR-V
ITR-8
03BB
ITR-1- SAHAJ
ITR-4 (SUGAM)
03CF
49AA
29C
03CN
49C
Verification Certificate - PAN
03CEC
03CED
03CEE
03CEF
26A
27BA
10FA
10FB
10BC
26B
03CO
03CP
16B
26QB
03CEFA
03BC
10FC
03AE
03CQ
03CEG
03CEH
10CCBB
10F
03CR
34EA
40C
63AA
02B
02C
02E
03CEI
03CF-II
10CCBBA
34BA
03CEDA
34DA
03CEFB
03CS
64A
64B
30
ITR-2A
61B
64C
64D
15CC
09A
03CEJ
03CEK
12BB
03CLA
03CEAE
03CEAA
03CEAB
03CEAC
03CEAD
03CFA
64F
64E
10IB
26QC
49D
67
Form 1 (IDS)
Form 2 (IDS)
Form 3 (IDS)
Form 4 (IDS)
68
03CEIA
16C
16D
26QD
10IC
10ID
FORM-1
FORM-2
FORM-3
FORM-4
FORM-5
03CEJA
49BA
10BBA
10BBB
10BBC
10IE
10IF
15E
10AB
10AC
10AD
10BD
10BE
34BB
05C
10IG
10IH
03CEEA
12BBA
10IJ
10II
10IK
10IL
ITR-Acknowledgement
10EE
34BC
05BA
ITR-U
10BBD
16E
26QE
Annexure A (STT)
Annexure B (STT)
Annexure C (STT)
26QF
08A
29D
ITR-A
69
70
10IEA
03AF
06C
06CA
71
06D
10IFA
15CD
FORM NO. 1
FORM NO. 2
FORM NO. 3
FORM NO. 4
CHALLAN NO. ITNS 284
CHALLAN NO. ITNS 285
CHALLAN NO. ITNS 286
Form I
Form II
03CT
12BAA
Form 1
Form 2
Form 3
Form 4
Form 5
Form 6
03CEFC
1A
ITR-B
001
002
003
004
005
101
006
102
007
103
008
009
010
104
011
012
013
014
105
015
016
106
107
108
109
110
017
018
019
020
021
022
023
024
025
111
026
112
113
114
115
027
116
117
118
119
120
028
029
030
031
032
033
034
035
036
037
038
039
121
122
123
124
125
040
041
126
042
043
127
128
044
045
129
046
047
130
131
132
133
134
135
136
137
138
139
140
141
142
143
048
144
049
050
145
051
146
147
148
149
150
052
053
151
152
054
153
154
155
157
158
159
160
055
056
057
161
058
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162
060
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163
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164
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165
166
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167
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169
068
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079
080
081
082
083
084
085
086
087
088
089
090
091
092
093
094
095
096
097
098
099
100
GST CMP - 01
GST CMP - 02
GST CMP - 03
GST CMP - 04
GST CMP - 05
GST CMP - 06
GST CMP - 07
GST REG - 01
GST REG - 02
GST REG - 03
GST REG - 04
GST REG - 05
GST REG - 06
GST REG - 07
GST REG - 08
GST REG - 09
GST REG - 10
GST REG - 11
GST REG - 12
GST REG - 13
GST REG - 14
GST REG - 15
GST REG - 16
GST REG - 17
GST REG - 18
GST REG - 19
GST REG - 20
GST REG - 21
GST REG - 22
GST REG - 23
GST REG - 24
GST REG - 25
GST REG - 26
GST REG - 27
GST REG - 28
GST REG - 29
GST REG - 30
GST ITC - 01
GST ITC - 02
GST ITC - 03
GST ITC - 04
GST ENR - 01
GSTR - 01
GSTR - 01A
GSTR - 02
GSTR - 02A
GSTR - 03
GSTR - 03A
GSTR - 03B
GSTR - 04
GSTR - 04A
GSTR - 05
GSTR - 05A
GSTR - 06
GSTR - 06A
GSTR - 07
GSTR - 07A
GSTR - 08
GSTR - 11
GST PCT - 01
GST PCT - 02
GST PCT - 03
GST PCT - 04
GST PCT - 05
GST PMT - 01
GST PMT - 02
GST PMT - 03
GST PMT - 04
GST PMT - 05
GST PMT - 06
GST PMT - 07
GST RFD - 01
GST RFD - 02
GST RFD - 03
GST RFD - 04
GST RFD - 05
GST RFD - 06
GST RFD - 07
GST RFD - 08
GST RFD - 09
GST RFD - 10
GST ASMT - 01
GST ASMT - 02
GST ASMT - 03
GST ASMT - 04
GST ASMT - 05
GST ASMT - 06
GST ASMT - 07
GST ASMT - 08
GST ASMT - 09
GST ASMT - 10
GST ASMT - 11
GST ASMT - 12
GST INS - 01
GST ASMT - 13
GST ASMT - 14
GST ASMT - 15
GST ASMT - 16
GST ASMT - 17
GST ASMT - 18
GST ADT - 01
GST ADT - 02
GST ADT - 03
GST ADT - 04
GST ARA - 01
GST ARA - 02
GST ARA - 03
GST APL - 01
GST APL - 02
GST APL - 03
GST APL - 04
GST APL - 05
GST APL - 06
GST APL - 07
GST APL - 08
GST TRAN - 1
GST TRAN - 2
GST INS - 02
GST INS - 03
GST INS - 04
GST DRC - 01
GST DRC - 02
GST DRC - 03
GST DRC - 04
GST DRC - 05
GST DRC - 06
GST DRC - 07
GST DRC - 08
GST DRC - 09
GST DRC - 10
GST DRC - 11
GST DRC - 12
GST DRC - 13
GST DRC - 14
GST DRC - 15
GST DRC - 16
GST DRC - 17
GST DRC - 18
GST DRC - 19
GST DRC - 20
GST DRC - 21
GST DRC - 22
GST DRC - 23
GST DRC - 24
GST DRC - 25
GST CPD - 01
GST CPD - 02
GST INS - 05
GST STL - 01.01
GST STL - 01.02
GST STL - 01.03
GST STL - 01.04
GST STL - 01.05
GST RFD - 11
GST STL - 01.06
GST RFD - 11 - LUT
GST RFD - 11 - Bond
GST STL - 01.07
GST STL - 01.08
GST STL - 01.10
GST STL - 01.09
GST STL - 01.11
GST STL - 01.12
GST STL - 02.01
GST STL - 02.02
GST STL - 03.01
GST STL - 03.02
GST STL - 04.01
GST STL - 04.02
GST STL - 04.03
GST STL - 05.01
GST STL - 05.02
GST STL - 05.03
GST STL - 05.04
GST STL - 05.05
GST STL - 05.06
GST STL - 05.07
GST STL - 05.08
GST STL - 05.09
GST STL - 06.01
GST STL - 07.01
GST STL - 07.02
GST EWB - 01
GST EWB - 02
GST EWB - 03
GST EWB - 04
GST INV - 1
GST RFD - 01A
GST RFD - 01B
GSTR - 10
GST ENR - 02
GSTR - 09
GSTR - 09A
GST RFD - 10A
GST MOV - 01
GST MOV - 02
GST MOV - 03
GST MOV - 06
GST MOV - 07
GST MOV - 08
GST MOV - 09
GST MOV - 10
GST MOV - 11
GST MOV - 04
GST MOV - 05
GSTR - 09C
GST DRC - 07A
GST DRC - 08A
FORM SBY-01
FORM SBY-02
FORM SBY-03
FORM SBY-04
FORM SBY-05
FORM SBY-06
GST RVN - 01
GST ITC - 02A
GST CMP - 08
GST PMT - 09
GST RFD - 10B
GST PCT - 06
GST PCT - 07
GST EWB - 05
GST EWB - 06
GST DRC - 01A
GSTR - 02B
GST REG - 31
GST RFD - 01W
GST DRC - 22A
GST PMT - 03A
GST APL - 01/03W
GST DRC - 01B
GST DRC - 01C
GST DRC - 01D
GST SRM-I
GST SRM-II
GST SRM-III
GSTR - 01A
GST RFD - 10A
GST APL - 05/07 W
GST DRC- 03A
GST ENR-03
GST SPL - 01
GST SPL - 02
GST SPL - 03
GST SPL - 04
GST SPL - 05
GST SPL - 06
GST SPL - 07
GST SPL - 08
GSTAT FORM -01
GSTAT FORM -02
GSTAT FORM-03
GSTAT FORM-04
GSTAT FORM-05
GSTAT FORM-06
GSTAT FORM-07
GSTAT FORM-08
GSTAT CDR-01
GSTAT CDR -02
GSTAT-CDR -03
GSTAT- CDR -04
GSTAT-CDR -05
GSTAT-CDR -06
GSTAT CDR - 07
GSTAT CDR -08
FORM GST APL-02A
Form GST APL-04 A
GST REG-32
GST REG-33
HSNS REG-01
HSNS REG-02
HSNS DEC- 01
HSNS CE-01
HSNS PMT-01
HSNS RET-01
HSNS BND-01
HSNS APL 01
HSNS APL 02
GST STL - 1.01
GST STL - 1.02
GST STL - 1.03
GST STL - 1.04
GST STL - 1.05
GST STL - 1.06
GST STL - 1.07
GST STL - 1.08
GST STL - 1.09
GST STL - 1.12
GST STL - 2.01
GST STL - 2.02
GST STL - 3.01
GST STL - 3.02
GST STL - 4.01
GST STL - 4.02
GST STL - 4.03
GST STL - 5.01
GST STL - 5.02
GST STL - 5.03
GST STL - 5.04
GST STL - 7.01
GST STL - 7.02
GST STL - 6.01
GST STL - 6.02
GST STL- 6.02 A
GST STL - 6.03
GST STL - 6.03A
GST STL - 6.04
GST STL - 6.04A
GST STL - 6.05
Form No. 001
Form No. 002
Form No. 002A
Form No. 003
Form No. 004
Form No. 005
Form No. 006
Form No. 007
Form No. 008
Form No. 009
Form No. 010
Form No. 011
Form No. 012
Form No. 013
Form No. 014
Form No. 015
Form No. 016
Form No. 017
Form No. 018
Form No. 019
Form No. 020
Form No. 021
Form No. 025
Form No. 026
Form No. 027
Form No. 028
Form No. 029
Form No. 030
Form No. 031
Form No. 032
Form No. 033
Form No. 034
Form No. 035
Form No. 036
Form No. 037
Form No. 038
Form No. 039
Form No. 040
Form No. 041
Form No. 042
Form No. 043
Form No. 044
Form No. 045
Form No. 046
Form No. 047
Form No. 048
Form No. 049
Form No. 050
Form No. 051
Form No. 052
Form No. 053
Form No. 053A
Form No. 054
Form No. 055
Form No. 056
Form No. 057
Form No. 058
Form No. 059
Form No. 059A
Form No. 059B
Form No. 060
Form No. 061
Form No. 062
Form No. 063
Form No. 064
Form No. 066
Form No. 067
Form No. 068
Form No. 069
Form No. 070
Form No. 071
Form No. 072
Form No. 072A
Form No. 073
Form No. 074
Form No. 075
Form No. 076
Form No. 077
Form No. 078
Form No. 079
Form No. 080
Form No. 081
Form No. 082 (FORM NO. C.A.-1)
Form No. 083 (FORM NO. C.A.-2)
Form No. 084 (FORM NO. C.A.-3)
Form No. 085 (FORM NO. C.A.-4)
Form No. 085A (FORM NO. C.A.-5)
Form No. 086 (FORM NO. C.A.-6)
Form No. 087 (FORM NO. C.A.-7)
Form No. 088 (FORM NO. C.A.-8)
Form No. 089
Form No. 090
Form No. 093
Form No. 094
Form No. 095
Form No. 096
Form No. 097
Form No. 098
Form No. 099
Form No. 100
Form No. 101
Form No. 102
Form No. 103
Form No. 104
Form No. 105
Form No. 106
Form No. 107
Form No. 107-A
Form No. 107-B
Form No. 107-C
Form No. 107-D
Form No. 107-E
Form No. 107-F
Form No. 107-G
Form No. 107-H
Form No. 107-I
Form No. 108
Form No. 109
Form No. 110
Form No. 111
Form No. 112
Form No. 114
Form No. 115
Form No. 116
Form No. 117
Form No. 118
Form No. 119
Form No. 120
Form No. 121 (Form SC (C)-1)
Form No. 122 (Form AAR (CUS-1))
Form No. 123
Form No. 124
Form No. 065
Form No. 125
Form No. 127
Form No. 091
Form No. 022
Form No. 023
Form No. 024
Form No. 126
Form No. 128
Form No. 129
Form No. 130
Form No. 131
Form No. 132
Form No. 133
Form No. 135
Form No. 134
Form No. 136
Form No. 137
Form No. 139
Form No. 140
Form No. 141
Form No. 142
Form No. 143
Form No. 144
Form No. 145
Form No. 146
Form 1
Form No. 147
Form No. 148
Form No. 150
Form No. 151
Form No. 152
Form No. 149
Form – I
Form – II
Form – III
Form – IV
Form – V
FORM – VIA
FORM- VIB
FORM – VIIA
FORM- VIIB
Form- VIII
Form- IX A
Form- IX B
Form - IX C
Form - IX D
FORM- X A
FORM- X B
FORM- X C
FORM- X D
FORM - A
FORM – B1
FORM – B2
FORM - C
FORM - D
FORM - E
FORM - F
FORM - G
FORM - H
Form- VIIIA
FORM- XII
Form – XI
FORM
Form I
FORM-I
FORM-II
FORM-III
CAAR-1
CAAR-2
CAAR-3
FORM - IA
FORM - I
FORM – A1
FORM ECL-1
FORM ECL-2
FORM ECL-3
FORM ECL 4
FORM-ECL-5
FORM-I
FORM-II
Form IGCR- 1
Form IGCR- 2
Form IGCR -3
Form IGCR -3A
Postal Bill of Export - I (PBE-I)
Postal Bill of Export - II (PBE-II)
Postal Bill of Export - III (PBE-III)
Postal Bill of Export - IV (PBE-IV)
FORM TR-6
-
Form-I
Form-II
CBD-I
CBD-II
CBD– III
CBD-IV
CBD-V
ANF-05C
ANF-04B
ANF-04C
ANF-04D
ANF-04F
ANF-04G
ANF-04H
ANF-03C
ANF-01A
ANF-02A
ANF-02M
ANF-02K
ANF-02N
ANF-02O
ANF-02G
ANF-04A
ANF-07B
ANF-02J
ANF-02P
ANF-04E
ANF-02D
ANF-02I
ANF-02L
ANF-02Q
ANF-03A
ANF-03B
ANF-03D
ANF-04I
ANF-05A
ANF-05B
ANF-06A
ANF-06B
ANF-06C
ANF-06D
ANF-07A
ANF-08
ANF-02C
ANF-02B
ANF-02F
ANF-02E
ANF-02H
ANF-02A(I)
ANF-02M(a)
ANF-02N(a)
ANF-02O(a)
ANF-03B2
ANF-03E
ANF-07(A)A
ANF-04R
ANF-02O(b)
ANF-02O(c)
ANF-04SL
ANF-010A
ANF-010B
ANF-010C
ANF-010D
ANF-010E
ANF-010F
ANF-01B
ANF-02(A)(II)
ANF-4J
Form B1
Form A
Form B
Form C
Form D
Form E
Form F
Form G
Form H
Form I
Form J
Form K
Annexure I
Annexure II
Annexure IVA
Form A1
Form C1
Form C2
Form C3
Form C4
Form C5
Form C6
Form C7
Annexure III
Annexure IV
Application
FORM I
FORM F2
FORM F1
FORM L
FORM GA
Form A2
FORM BCX
FORM BEF
FORM CDF
Form ECB - Part V (Annex I)
Form FC - GPR
Form FC-TRS
FLM 8 - For FFMCs
Form FNC
Form FTD
Form GR
Form GPB
Form IPI - Part VII (Annex I)
Form LEG
Form NRSR
Annexure ‘D’
Form RMC – F
Form SDF
Form Trade Credit (TC) - Part V (Annex III)
Form TCD
Form TCK
Form TCR
Form TRA
Form XOS
FORM ODI (PART I)
FORM SOFTEX
Report on exposures of corporates in FC
Form FFMC - Part I (Annex-I)
FLM 8 - ADs Cat II
Form
Remittances received under MTSS Statement Qtly
Monthly Report by the AD-Category II
Statement of Cross-currency derivatives
FC w/off by FFMC/ AD Cat-II
Reports on FC- Rupee Options
Annex IX
Statement of Foward cover by FII clients
Statement of Fwd contacts
Statement of Import/Export turnover etc.
Statement of Purchases more than USD 10,000
Statement of Long term FC/INR Swap
Statement of Nostro / Vostro Balances
Statement of Overseas FC borrowings
Statment of Summation of FC a/cs
Statement on Commodity Hedging DT
Statement A-RDA
Statement B-RDA
Statement C-RDA
Statement D-RDA
Statement E-RDA
FC- 04
FC- 05
FC- 06
FC- 07
FC- 08
FC- 09
FC- 10
EXPORT DECLARATION FORM
FLA Return
Form LLP (I)
Form DRR
Application for purchase of Foreign exchange
Compounding application form
FC- 01
FC- 02
FC- 03
FC- 03A
FC- 03B
FC- 03C
FC- 06E
FC- 06A
FC- 06B
FC- 06C
FC- 06D
Proforma ‘AA’
A1
Form LLP (II)
FORM ODI (PART II)
FORM APR (Annex II)
FORM ODI (PART IV)
Instructions for filling up the Form ODI
Form DI
Form CN
NRO Account-Part VI (Annex I)
NRO Account-Part VI (Annex II)
FORM FC (Annex I)
Form ECB 2 - Part V (Annex II)
FORM OPI (Annex III)
EDF Form - Part IX (Annex I)
Softex form - Part IX (Annex II)
Form Annual Activity Certificate (Annex I)
BOs/LOs/ POs (Annex II)
Return Code – R133 - Part IX (Annex VI)
Return Code – R132 - Part IX (Annex VII)
Bank Guarantees/ invoked - Part V (Annex IV)
Form MTSS - Part I (Annex XV)
InVI Form
ESOP Form
Statement of Collateral - Part I (Annex XVII)
Form MTT - Part IX (Annex VIII)
AD Category – I Bank - Part IX (Annex IX)
Form
GRN
Export Declaration Form
NFRA-1
BEN-1
BEN-2
BEN-3
BEN-4
FORM I
FORM II
FORM III
CRL-1
STK-2
STK-5A
STK-1
STK-3
STK-4
STK-5
STK-6
STK-7
RSC - 1
RSC - 2
RSC - 3
RSC - 4
RSC - 5
RSC -7
RSC - 6
CAA. 01
CAA. 02
CAA. 03
CAA. 04
CAA. 05
CAA. 06
CAA. 07
CAA. 08
CAA. 09
CAA. 10
CAA. 11
CAA. 12
CAA. 13
CAA. 14
CAA. 15
NCLT. 01
NCLT. 02
NCLT. 03
NCLT. 03A
NCLT. 03B
NCLT. 04
NCLT. 05
NCLT. 06
NCLT. 07
NCLT. 08
NCLT. 09
NCLT. 10
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FORM OF FINANCIAL STATEMENTS
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FORM C
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Annexure I
TR-6
ST-3A
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R - Refund
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ASP I
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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Tonnage tax audit reporting requires detailed compliance checks on books, shipping income, reserves, depreciation, and related-party transactions.</h1> Audit Report in Form No. 81 under the tonnage tax scheme requires the accountant to certify company particulars, books of account, charter-in limits, shipping income, reserve account details, tonnage income computation, related-party transactions, depreciation, assets not used exclusively for the business, and losses relating to the business of operating qualifying ships. The report includes prescribed annexures for charter certificates, related-party notes, non-exclusive assets, and losses, together with verification by the accountant and reasons where any matter is answered negatively or with qualification.

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