TaxTMI 
TaxTMI 
Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company
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....ar (…………....…) is Rs., ............................. which has been determined on the basis of the details provided in Annexure appended to this Form. 3. In my/our*opinion and to the best of my/our* knowledge and according to the explanations given to me/us* the particulars given in the Annexure are true and correct. Place: .................................. Date: ................................... ...................................................................... (Signature and Stamp/Seal of the Accountant) Name of the Signatory:...................................... Full Address:....................................... Membership No:...................................... 1. *Delete whicheve....
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....een adopted for preparing accounts laid before the company at its annual general meeting? If not, the extent and nature of variation be specified (attach working separately, where required). Yes / No / Not Applicable 10. Where the financial year referred to in Sl. No. 5 is not the same as the relevant previous year, whether the statement of profit and loss referred to in Sl. No. 8 above has followed the same accounting policies, accounting standards for preparing the statement of profit and loss and the same method of rates for calculating depreciation as have been adopted for preparing accounts for the respective parts of the financial year laid or to be laid before the company at its annual general meeting? If not, the extent and natur....
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....Explanation to sub-section (2C) of this section for the previous year or any of the preceding previous years and relatable to such asset or investment retired, disposed, realised or otherwise transferred during the previous year (attach working separately, where required). 17. Add/(Less): Amount or aggregate of the amounts referred to in the sub-clause (F) of clause (iii) of Explanation to subsection (2C) of this section for the previous year or any of the preceding previous years and relatable to such foreign operations is disposed or otherwise transferred during the previous year (attach working separately, where required). 18. Book profit as computed according to Explanation 1 given in sub-section (2) read with sub-sections (2A), (2B....
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....of amounts debited to the statement of profit and loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standard 10. (iv) decrease on account of amounts or aggregate of amounts credited to the statement of profit and loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standard 10. (v) Sub-total [(i) -(ii) + (iii) - (iv)] (vi) Increase or decrease on account of amount of revaluation surplus of assets included in item (i) or (ii) above. (vii) Increase or decrease on account of amount of gains or losses from investments in equity instruments designated at fair value through other comprehensive ....
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....er comprehensive income on the convergence date which shall be subsequently reclassified to profit or loss. (iv) amount or aggregate of amounts adjusted in Revaluation surplus for assets in accordance with the Indian Accounting Standards 16 and Indian Accounting Standards 38 adjusted on the convergence date. (v) gains or losses from investment in equity instruments designated at fair value through other comprehensive income in accordance with Indian Accounting Standards 109 adjusted on the convergence date. (vi) adjustments relating to items of property plant and equipment and intangible assets recorded at fair value as deemed cost in accordance with paragraphs D5 and D7 of the Indian Accounting Standards 101 on the convergence date. ....