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Kavita Aggarwal asked 1 year ago

Hello sir,
I have some queries regarding some disallowed expenses and other items to be shown in Tax audit reports.
1. CSR expenditure by company. 
2. Donations made by company.

2 Answers
RaviRavi Staff answered 1 year ago


Clause 21(a)
Please furnish the details of amounts debited to profit and loss account, being in the nature of capital, personal, advertisement, expenditure, etc.

No Reporting Requirement
Its neither of capital, personal, advertisement, personal, etc.. so no specific reporting for CSR The Tax Audit Report (TAR) in Form 3CD does not expressly require any disclosure or reporting of expenditure on CSR activities by the assessee company.

In the ITR-6, applicable for a company assessee, apart from the disclosure in the Profit & Loss account schedule, there is a specific item of addition as a disallowance under section 37 in \’Part A OI-Other Information ((mandatory if liable for audit under section 44AB, for other fill, if applicable\’ in Serial 7h.

RaviRavi Staff answered 1 year ago


Clause 33

Section-wise details of deductions, if any, admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA).

Chapter VI-A
relate to expenditure [(80-G (donations), Section 80-GGB/80-GGC (contributions to political parties), section 80-JJAA (wages of new workmen)] and some to income such as section 80-P (income of cooperative societies), 80-JJA (certain specified business relating treatment of biodegradable waste)

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