TaxTMI 
TaxTMI 
Form of compliance report
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....tions, which to the best of my or our knowledge and belief were necessary for the purpose of this compliance report. 2. In my or our opinion, proper cost records, as per the Cost Accounting Records (Fertilizer Industry) Rules, 2011 prescribed under clause (d) of sub-section (1) of section 209 of the Companies Act, 1956, have or have not been maintained by the company so as to give a true and fair view of the cost of production or operation, cost of sales and margin of all the products and activities of the company. 3. Detailed unit-wise and product or activity-wise cost statements and schedules thereto in respect of the product groups or activities are or are not kept in the company. 4. In my or our opinion, the said books and records give or do not give the information required by the Companies Act, 1956 in the manner so required. 5. In my or our opinion, the said books and records are or are not in conformity with the generally accepted cost accounting principles and cost accounting standards issued by The Institute of Cost and Works Accountants of India, to the extent these are found to be relevant and applicable. Dated this day of 20 at (mention name of place ....
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....d, if any 6. Self Consumption including Losses (to be specified) 7. Net Units Available B. Cost Information: Sl. No. Particulars Quantity Rate Rs. per Unit Amount Rs. Cost per Unit (Rs.) Current Year Previous Year 1. Materials Consumed (specify) (a) Indigenous (b) Imported (c) Self Manufactured or Produced 2. Process Materials/Chemicals (specify) 3. Utilities (specify) 4. Direct Employees Cost 5. Direct Expenses (specify) 6. Consumable Stores and Spares 7. Repairs and Maintenance 8. Depreciation 9. Lease Rent, if any 10. Other Overheads 11. Sub-total (1 to10) 12. Less: Credit, if any 13. Total cost (12-13) Apportionment: (cost centre-wise) 1. Cost Centre 1 2. Cost Centre 2 3. Cost Centre 3 Total PROFORMA 'B' Statement showing the Cost of Production and Cost of Sales Name of the Company Name and address of the Factory/Unit Name of the Intermediate Product/Product For the Period/Year A. Quantitative Information: Sl. No. Particulars (Unit: MT) Current Year Previous Year 1. (i) Installed capacity (ii) Capacity enhanced during the year by leasing arrangement etc. 2. Actual Production: (i) Self....
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....) to (g) 26. Interest and Financing Charges (a) Interest on working capital (b) Others (c) Sub-Total 27. Cost of Sales (excluding Excise Duty) of Packed Quantity Sold (22 (ii) to 26) 28. Sales Realisation 29. Less: Excise Duty and Other Statutory Levies 30. Net Sales Realization (28-29) 31. Margin (30-27) 32. Sales Realization from Customers (a) Sales Price (b) Less : Dealer's margin (c) Net 33. Retention price as fixed by the Government (specify the period for which relevant) 34. Product Subsidy from Government 35. Freight or any other reimbursement 36. Total Realization (33+34+35) 37. Margin (36-32) Sl. No. Particulars Quantity Unit Utilities or Offsites or Intermediates or Finished Products Process Water DM Water Steam Captive Power Plant Others (specify) Ammonia Urea NPK Etc Qty Rs/MT Qty Rs/MT Qty Rs/MT Qty Rs/MT Qty Rs/MT Qty Rs/MT Production (Qty) 1. Purchases 2. Raw Materials Consumed 3. Power 4. Duty on Power Produced 5. Fuel 6. Water 7a. Packing Material - Bags 7b. Packing Material -Thread 8. Sub-Total 9. Salaries and Wages 10. Employee Welfare Overheads 11. Contract Labour 12. Chemic....
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....xpense 20.3 Handling Expense 20.4 Marketing Office Expenses 20.5 Freight Total St. No. Particulars Quantity Unit Utilities or Offsites or Intermediates or Finished Products Process Water DM Water Steam Captive Power Plant Others (specify) Ammonia Urea NPK Etc Rs/MT Qty Rs/MT Qty Rs/MT Qty Rs/MT Qty Rs/MT Qty Rs/MT 21. Any other expenses not included in Cost 22. Any other Income not included in Cost 23. Interest 24. Less : Income 25. Total Cost of sales Name of the Company Name and address of the Unit As at Statement showing Activity-wise allocation of Assets and Liabilities of the Company PROFORMA 'E' Sl. No. Particulars Total as per Annual Accounts for the company as whole Total as per Annual Accounts of Fertilizer unit only Allocation of Head office share to the Fertilizer Unit Allocation of Marketing office share to the Fertilizer Unit Total for Fertilizer Unit (incl. Fertilizer Plus Non-Fertilizer Activity) Direct Allocation to Fertilizer Activity of the Unit Direct Allocation to Non- Fertilizer Activity of the Unit Basis of Allocation Total allocated for each Finished Product-wise (Direct Plus Indirect) Product 1 Produc....
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.... Annual Accounts of Fertilizer unit only Allocation of Head office share to the Fertilizer Unit Allocation of Marketing office share to the Fertilizer Unit Total for Fertilizer Unit (incl. Fertilizer Plus Non-Fertilizer Activity) Process Water Utilities/offsites/intermediates Direct Allocation to Fertilizer Activity of the Unit Final Product DM Water Steam Captive Power Plant Others (specify) Ammonia Urea NPK etc. (specify product wise) Direct Allocation to Non- Fertilizer Activity of the Unit Basis of Allocation Statement showing Allocation and Apportionment of Total Expenses and Income of the Company PROFORMA 'F' Name of the Company Name and address of the Unit For the Period/Year Sl. No. Particulars Accounts for the company as Total as per Annual whole Accounts of Fertilizer unit Total as per Annual only Allocation of Head office share to the Fertilizer Unit Allocation of Marketing office share to the Fertilizer Unit Total for Fertilizer Unit (incl. Fertilizer Plus Non-Fertilizer Activ....
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....ites/ intermediates intermediates Fertilizer offsites/ Allocation Utilities/ Direct Any other Income not included in Cost Any other expenses not included in Cost 31. 30. 29. 28. 27. 26. 25. Sl.No. Pre-tax Profit to Capital Employed % Post tax Profit to Net Worth % Pre-tax Profit to Net Worth % Gross Profit to Total Income % Profitability Ratios Post Tax Profit Provision for Taxation Pre-tax Profit Particulars Total as per Annual Accounts for the company as whole Total as per Annual Accounts of Fertilizer unit only Allocation of Head office share to the Fertilizer Unit Allocation of Marketing office share to the Fertilizer Unit Total for Fertilizer Unit (incl. Fertilizer Plus Non-Fertilizer Activity) Process Water Utilities/ Direct DM Water Steam offsites/ Allocation Captive Power Plant to Others (specify) intermediates Fertilizer Ammonia Activity Urea Final Product of the Unit NPK etc. (specify product wise) Direct Allocation to Non- Fertilizer Activity of the Unit Basis of Alloc....