MATRUDUTTA DAS

CHARTERED ACCOUNTANTS
& CO.

AUDIT REPORT
iL,NDER SECTION 44AB OF lHll INCOME-TAX ACT l96l)
(|r Case ofa person cirq'ing on bllslness)

l- We have examined ihe Balance Sheet as at 31st Nlarch 2017 and the Proflt and Loss
',n.""rri
f"r ri . y."i on lhat date. attached hercNith of M/S SHUVENDIJ BIIUSAN
"nded
BElIERA. BASUDEVPI]R, BH,{DRAK, PAN NO-AEWPB45OgF'

\Ve ceftily that the Balance Shecl and the Prolit and Loss
Account arc in agreement with
2. branches ar NIL'
lhc books olaccounl maintained at the head office BHADRAK' and

We have obtained all the inlorlnation and e](planations \rhich

to the best ofour
3. A. audit'
knowledge;rnd beliel, $ere neccssar) fbr the plrrposcs oflhc
head ot'fice
B. In our opinion. plopcr boolis of accounl have been kcpt by the
and branches oithe assessee so l'ar as appears from our cxamination
of
the books'

C. ln our opinion and to the best ol oLlr. inlormation and accordlng to lhe
explanat;ons given to lls the said account give a true and tair \ ie\ :

l. In thc casc of the Balance Sheel. of lhe state of a|fairs of the

assess._€ u5 at 3lst March 2017 and
li
,i ii ln the case ol Profit and Loss Accotlllt' of the Profit of the
assessee for the yeat ended on that date

.1. 4-1AB is annexcd

i The statement of particulars required Lo be lurnishcd under seciion
and accordilg to
tre.erviil in lorm tso. :Cb. ln our opiniorr and to the best ol our information
if',"'.^il"trt;o"i givcn to us. the pirticulars given ii the said Iorm No' 3CD are lrue and

cxplanations cilen
5.
'i, ln our op;nion and to the best olour infbrmation and according lo the
,.. ;i," ;;i.;i";. give'r is the said tuo,, No 3cD an'1 ihe Anrexure thercto a.c true and

ior NIATR(lDU'lTA DAS &

s
CC)
a]lAR TERED A(COUNI'^N] ..,.-

MATRL]DUTI'A DAS
PAR I N-ER
BHOlSAHl
RALASORE

SABITRI KUTIR, BHOISAHI, BALASORE BAGBRUNDABAN, BACK SIOE OF

Tel 06782-2634S6. N4ob : 09437'12390S TARINI PETROL PUME NEAR BISWA
E-mali mdpuchu@gmailcom BHARATI +2 SCIENCE COLLEGE,
mdpuchu@yahoo in BALASORE, Mob 9777580227
 Fotl\t No.3 cD
lSee Rule 6c (2)l
Siat€ment of particulars rerluir.d to be fumished under
Se.tion,l:lAB ofihe Inconre-Tax Act. l96l

l.
III! :'i]V;NDU BHUSAI BTgERA

i lSUDEVPUR PL'A! i
]TWP845O9F
Pcrmdent Accounl Number ollhe Asscssec
$le l, lieds.J".(i' iJoler, o) ioi?., \ li(" '.
.r.'.( 1J.... cr.i.e, \. ..'le r....JsrJ,'j.o.,l.er. it
)cs. plcase ilrnish the regis!alion number or any othcr
:I.riTrJ o I rre )j! r(d rc rltr,dm(
Status ol-lhe /\sscsscc INI)11|ll r.^t.
6. .11.03.2017
7. 10t7-17
lndicatc the relevnnt clause olsecllof 4.1AB unde. llABin)
$.hich the audil hss been coDducted

e.(al ll fim or As$ciation ol Pelxons. indicate names oI

DaLtne6mcmbcrs and their Drofit sharino ratios.
, (L1) Illhere is an) change in the Pdher or mcmbcr or thcif
prcfi! sharinB ratio since lhe last dale of the precediDg
\ear the.a.li.uiar of such.haf c.s

Nature of busincss or protession.(if morc then one

b .' J" o'tr.e..'o' . .J :(J J, Jur ng p(.i.r
rea.. nalurc ofclcrv busines or nrol-ession.
10 (b). ]f lhcrc is an-! chxnses if the nature busiDcss or
profession. the nx11icula. olsuoh chanqc.

ll.(.r). whclhq books oI accouit are prescribed unde. section

4:lAA. ifles- list olbooks so Drcsoribcd.
il,) List of books oa aocount maintained and the address at Cash llook. Lcdeer, Jouniai. Purohasc Reeiste..
Nhich thc books ol accounts rrc kepl (ln case books ol
account dre maintained in a cornpLiler syslem. menlion
the books of account gencratcd by $rch comfuier
s)stcm. Il
the books ol accounrs dre not kept at onc
locatioh. please furnkh the addreses ollocariois along
with the details olbooks ofaccounts maintNined at eich

ll(c) LisL ol books of accoun! and Daturc of rclcvant Cash Llook, Ledger. Journal, Purchase Reginer,

l?. Whelher thc profit and loss account ircludes any profirs \^ I o- h_. t.c I *J .d I ,. .r P...,rfp,.e
ed gains assessablc on presumptile bisis. if ]es.
indicate the arnoLrnL and lhe rclcrxnt section (44AD.
,14At. 4.lAf. 44B, 4488. .14BBA. .1,18ts8 or ony olher

1:i.(a I,Ierhod ofaccounlins emDlovcd in thc Drcrious yclr.

0,
 'rlm';m#"Hl";
ffi *-;ij-i,:l^.,..:*"h':I;[;:iil"il:
I--mJ"$fiprg+!tlg-!srf!* inmeiierell treceding Pre!lous
ir" i.!1"alr,"tv
:: x'":
:::".tjjJ'l l:, ; I i ;ll::':: ;
:
Serial
(Rs.l

1r(d).

1+.(a).
ffi
tnereofon tie Prolil or loss'

w*r,"oHot
.otraton ot
"to'ing
ttock
"ttplo't"d
i' the
f^r \tflicJble

r4 (b).
?"*q*F**mffir"il:il'
,n. .','''t'" P'"'i' * *'
"ii".|,i,.
i;;rc.sc in L Dccrease
prcfir(Rs.) ii Profit
1

G
- --n"
. r"11,*'tl'tfiG-A rhe calital 'ssci
.onlcrtcd intu srock in l"dc
o'-r.."'ioio,,urc!!!qlg${
rt- ot acquisi!
1: (c). of Acquisilioni "
-osr
:,;1".:=.; re b e, ' o'I e?'o;rLo "'t

?iirt@EY+iE:
*mxuruuu#d#
orctncr item or in

o'
\,1F,d"oL"Gil'*'d "-"e"rbl"
 r1.l(JU.o -.r -.'' "-; '"'" li' 'l'eL-^"''I'
,-r ,t ' .cPe.'o'e'('J''elorbro'\u'
^". ioLm:
in the lb!lowine
o I assei, block ol asseit
r8.lb). [imf oc!reciarion-

r8.(d).

hcludins aiiustrnen6 on account ol-

rE td1.1l).

as's_es acquired on ot after t" Ntarch' tq9+

bv whatcler i'me
1E.(d).liii). * g,'"nt u, ."it"btut"tenr,
su:-b.id)

,to"" u.tn" ar thry!9qf-1\q

ir,,l..-r,,ltte"
r-*",^4r,".-r,it.;nl.'"att-smiionsl2AC'33At]'
-
i'., ir"( er
li^i;;. .i,.:.,r'',,,..,, nP'''-brer'

j)1Li:.::"':'--:]
1.,:',,:.,, 'C( A.
l5r2lBr. ljABB' \u
''r
B.'ru D. J5D..i(DD. i<DlJ \' r)L
:t,, ";
'-.r ;;;-,.1 rJ o. ..,-. r r' c
" '""
r rdq e h
;"J;: ":,',,., :; oed ,'t, " "
fiqrb,
i-'", -", ,1". i. .' " -'" 'i"" ' I ) P(' rn'd^ ' r'-
-r .,p,^ ;.,.n
,"";.;.:.-; .n {-e , '\ cc . Ln6r '
i"".-. ., x,,.'.r*' o a') ^rner r-'J'ji'"'
circular. c!c.. issucd in rhis ql4!
20.(d). NOI'APPLICABLI]

. ,r. "' n,q!!{41!!!Sls"qrq}]1)(r!

" "ii"
t:.' ."""1"-"dr'"' "-plovees io'ards
20.(b).
'",.. t" proliddrt fund or supd
ilii'*,u"* alnuario
Nt.
"* i ro .J ir c( ior
::;: ;" -;' '.; 1";d '
.2''r' :

"l" !r .e . ard ,'c.,c, . 'l!:fP:. '""

":.-",.;"i" ;ir,.,rltr:.verr'lra!r!!1lf!9
ilir,.
il !+i \IL
",""",""i
,\..=:.",*;"t**ci ;
lL L-rr(l) r-m,ditue ol caPita! natur
lr (a)tiil
ll(a)(iii) , i-.,., . *. r\".p
, --,;,"."".,
n.
"=, bi cJo.."|'l:ri
r.L<
" "'
-.- ." 'll-'ti:
. .

:1(r)ti\) E'nen,1ltu e ln.ur eo at cL'Ll"

I.inL. 6Ie.. .nd sobsc'iPrionsr

2l(a)(\ )
ffiq!{r!tr$g
:,, .;:;;-;;.*-. ;'= ,,' ; "
I1t,r)t\ iil
'.r", L^ e:
"n I \. r Lr,rr_-bL:n.'r ,t-, r.'n1r) o' ::

i ," '., ^ -,. " 'o

2l(aX\ iii) "'
"l
21(a)(ir)

e.or,rti inao.;sitrl" ,'ndet te"tion 't0t

21.(b).
 payment!o non{esidcn! reletred Lo in sub_clause (i)
I 2r(b)(i) as
(A) Dctails ofpaymcnt on u'hich la{ k not deductcd:

NIL

@oibeenpaiddurnjgtheprcvioNyearorinthe
under section 200(l)
subscquenl )eirbcfore the.xliry ollime prescribed

Nl!.

21(rr)(ii) nalmcn1rcletred ro in sub'clause (ia)

(A)
^s Det.ils ofpayment on \lhicl tar is nol deducted:

NIT

@cd but his no! been faid on oL belbr.lhc due date

spccifiedin sub- section(t) of seclion 139-

ahount ou1 ol (v)

2r(b){iii) xndo sub clausc (ic) IWhcre!er applicablel NIL

2r(b)(n) under sub clause (iia) N1t.

ll(l')t\ l undeL sub-cl.use (iib) NIL

2l(b)(!i)
nimc dnd lddress oIlhe

2l (b)(vii) N .

ll(b)(r iii) NIL

ll(c l Intcresl. salary. bonus. commission or remuneralion

inadmissible undcr sectio! 10(b)/'10(ba) and

2r(d) Disallo$ance/deemcd income under section 40A(l):

(A) On the basis ol lhe eramination olbooks ofaccounl aid othcr rclelant documents/evidence' whelher thc
expendiLure coveLcrl under section '10A(3) rcad ivith rule 6DD wcre made l,l accounl falee chcque dmrln
on a
blnk or account patee bank dlali.Ifnol. pleesc funiish ihc dctailsl

i
I
$
II
il
u
tl
 ."i .,,.., D,1..I \.,1',e,' \ ,e- !
emo-nL p. ",r."., '.""...I
11.
tr\fer p_.r..
'L ..e. . . i .l ..

rJi un r'e .: !. ot rfrc r. ne

Hr palmerl relerred to in seciion .10A(3,\) read \viLh rule6DD werc madc b) account p!)ee cheque dra\u on a
bank or account pr\ee baDk draii If not. please luftish thc dctails ofamounL iccmed io be the protits and gains
il ofbusiness or prufcssion under section 40A(:A):

il
it
P.r n,-n.
+ .eri. rr r.b.' Dleor'r"Jre.r \aru... n.'.rea \..,rr \..,un N-mocr
,ren..ee.i.
II
I

NIL

l 2l(e). prnlision for payment of gixluity Dot aliolablc under NI]

i 21(l). Anr suni paid by the assessee as an ernploler

I.I '\Jb ( Lr J. ',ec.'^n lLc' ri'
nor N ,

ffi Parlicuhrs olanr- lqbiLlil ofa coDtin3cnt naru'e. NIL

r(h). Amounl ol deduction inadmisible ii lerhs of scction -{ tL
iI l.1 in rcspect ofdie exlerrditurc incur..l in rclation 1o
iDcome. which does Dot lorm Darl ofrhe lotal incor,u.
li 2trit -Amount inadmissiblc undcr the prollsion to scorion NIL
I 36(1)(iii).
22. Amount ol inleresi inadmissible under seclion 23 ofthe N lt.
N1i$o. Smdll and Mediuni lrrterpriscs dcrclopment Acl.
ti 2006.
rl
tl Parliculus ofpalmenLs madc to petsons specilled undcr NIL

Dnrunts deenred !o be profits and gains under secticln \II

:3,\tlor i.lABA or 334C.
,i An) ahounL ofprcfit chargeable lC) la\ uDdcr section.ll NlL
and computarion the.eot

. 16. ln rcspecl ol ar) sun reierredio in clause (a),(b) (c). (d) N]L
(e) or (t) ofsection,llB. thc liabilir) lbr i{hich,
i 26(A) Prc-cxhted oi the first iay ofrhe prelious leur but rras NIL
1i.
n..1lo\.ed',, ..,eeJ '!prJ,o
ffi
li
26(^l(a) Paid during the Drelious vc!r: \lr
20!A)tbl. \ot paid durirg lhe prcvious )eart
ll
\'rs incu cJ in r re Fre\io!5,( dndtrr, ril
i 26(B)(r) Paid on or bclbrc ihe due darc for tunishing the relurn
, ncor e '''r,(p'..ror.tP.r L d('.(.1.. lro ,.
26(B)(b) Noi paid on or belbre the aforcslid date.
]t (State Nherher salcs tax, cusro.i dul). cxcisc dut) or ai\ NIL
i; olhcr indirect 1a\, lcvy. cess. inpost elc. is passed
ii throurh lhc profit and loss accounL.)
N1L
21.1a). Amount ofModilled !alue,\ddcd Tex credits alailed oI NIi
{ rr.(dJ., FfrP..o.. \rJ..r.
Lhc Frollt and loss account and teatnenl ofoulsLlDdine
]:
tl 0!
il
ii

tr

ii
Y --rs
i,-l-=wenditure of prior N]L
27.(b). iurLi-ti or
an/ l.r< i..ouni.
r
period

ii rhr pre\iuus (Jr th< Jrs(rsec ntrs NIL

2lt \\ hedrcr duunq )
I ,".e .",n |l r*., o. n- l. e ur " 'u dDd _ n''
,fl LT
'"i,-..onp..', n n: ,lrroJoi'"e'u 'r"nia )
lnte.eded. $l(hout conside ario "r Tor nJ'r(quarE
I ,,*';oeLaiion as reteneo to in section t612)(!iia), ifles'
I ple.sc iurnish the delails oflhe sanre'

itlir \\hcther durin.e fie pre!ious )ear th'

-v rmsideraLion
assessee
ttr isse ol sharcs which e{cecdsrhc
reccr\cd NIL

lair maLket laluc ofthe shares as refiredto in seclion

56(21(!jib). ifyes, !lease turni$rhe qqq! 9rr!!rq s
D(lrlls !l anj 3mnunl bon'r$(!l nn nunor or xr) rir
N]L
30
l'1 . ,,., i*,,4,, g i ,," . ' on Le d 'o-n bu rcu(d)
t repeid.
'r",...
oihcN\lse than through an account palee chequc'
,S.r'ion u'Dl
ll.:
31.(a). nf en"h lo"n deposil in an amount
or NIL
e{cccdine the limir speciicd in section 269SS idken or
a..eD Jl d r'
....':N,.", ' rn. pre\' ' ..( ':
I I l.(d).(i) ard po-m"nl "q"ouni nunber (it
",1,1*.,
alaila;le with the xssessee) .r 1\9!eid"' o' depo'i1
^.,r"-".n inkPn .r,cceDrcd:
I!(J)(r
F il.(a).(iii). thedier -.thc loan or dcposrt \!as squarco uf' uu
frclious )eaLr
ii :1.(al.tirl. -n,.rt*]u.s
Nla-imm amount ou$tanding ir the accouni
-
tine durine lhe Prcvious Ye
1[ 31.(i).O ). \hclher the krsn or d.posir \vas 1aKen or acceplE!
otheN{ise lhan by an account pavce cheqne or
!'
.
. hxnk nrat.
^^^,, " ' ",."..
I lihe* prrtlcutd,* nued nu_br giien
Cu\ emmt rt ComPai). J DarKrng
corpotrltion establ;shed b) a Cenral. S
AcL,
:11.(b). *r '-ul-r e r'\ 'cp. . .-n ' NIL
'le'r P('irl
NX
rr.(b).(r. Nanre- address and remancnr
a\. 1_bte !..t-,tr +,c.."n.tr"J p.]]f:_

:
lLi!l{,r!
l L.(b).(iii) ii;;;-",
. ", , " ,. .- i"-
ol,,nr h..'c\i^
-e
.,
r' ," '
, : -." . -, ,-)

l$
t
ll.(hrr l.
-
lt Nl!.
11.(c).
ll

.ti
it
ri

0t
i

ii

s
lll
rt
 m the ealehi availthle:
32.(a). '

[-n.r"*- r ,"e" ' . "F,*l"l"n ''l lr'e rororn] lJ

na'
c'
,,.er p *e ir r ic ore. or' )a d e Lo $hi'\ I'e
p.i.. *i" p*"i",s c'n noi be aLlotcd to
i,"...JJ t" vear
be cdr'cd ,i r'.'rJ'n'. n'".]!:!1-l>
32(c) ffid anl spcculaiion loss
lfves'
to nr sectlon zr du ng the previous )ear'
",ieirel
ease turnish the details olthc same'
,ia;;r; ;-ap(cll;;; ro'
'e ' J nr g
r"d ro ,

,n 7JA rn re o' clr 'pecified bu'

'e.Li 'e
,,.g.'i"* r-. .1..p'udsel"rr'' dcr'"1'Jl'h'

l"-.as" sote that \\htlher lIe

co
"l " ".rp-)+k*
lpcr\ i'derleo ro br car)irto J'pr'uldl'or
r,,.ii""j**n""a i" *pianation to section 73' ifves'
please iumish lhe details olspeculation loss if any
incurreddu ng the Previou! I | | '\diJn l0A' \e'1io
ii, rlni" l*.tctarts ot,leOu!Lion,. ifdiy admris i

Sectio ff;.'htc,\ ,ied',oion is claincd Amounts admissible ns per ihe provision ofihe
hmhe Tax Ac1. 1961 and tulfiisihe condilions- if
anv- sD€citisd unJertht re c\rnt pLo\ reoE ul
r.i..e -,r acL. 'nor or I ^or r 'a\ P I ( "'b2 or
anr olher guidelines, circulnr. cr.c- issued in this
 s ofChalter XVII_B or Chapler
xYll-BB. iI)es pleasc fu.nishi

' l.hlrxl
l,
total
Tulrt .trt ..*^t
lmuunt amoufl or

.|,3"'" ,:1tq lii!r,llxi:"iJ*

; _- *ni h ;n .r.t .cr
uJ
:,"-" "; . qr''-h
"',,,..
::,,1
tl o,r ,",,-.
lii-";:, ::'i:;."i:'
:r,:.'- \,,o.,, -edl...Jo,

::'I* :"lr:";. :"i,I ::ffii,*t"

:i . ,",.1
."",'o
"'"
Ii";::.,j:::".
:.:,.,. Jd d",o, :1,r,
aiT l:
.- -"
il,; :flf::
" ,. u..n renLvr.
-",i'" l.:'""" *.:' ''' l-.,'" o i,J 8i
.'rumn ."".", :,li:'r
dour ur .l d rdre

li:r ,r) ;;"

."",, tol
,Uj*
ct -r,t 1ot - r:i -tol . trl (8) (e) (r0)

\vithin the Prcscribcd tlnre lf

:1(b)
noi, p!ease lumish the dclaih:

\\hethcr lhe stalement ol tar

dellucled or co le!1ed contalns
Lu nrshrfg. 1 i,r.rmirion
inlormation aboli ill lransaclions
ahuur all L ansiLri

n 205C(7)' IfYes' Plcuse tnrnish:

l4(c l

I,'i'.r'!,
+
F
!t l:)-*:^'-::':: j *,-". ^'", r. r-*'- ''
mlecrionAm*nrNunbe, zoitietizooctuti.puy"ur" ,""''' fJ$:li"'-*''
X'''^'"'
m
i
lr

i5.(.). hlhe;; "t " t,",ll,lq "onceur. gilc quanlilativc details

o I .rinciDal iicms of eoods traded:

ls.(a).(i

jn.-rrse I..e . 'i. rl.

r,, th" ;s-f;;;-f,"t*i"g -ncem. gnc
qucntjtdtive
dclails of the prnrcilal irems of rdr! maLerials, llnidrcd
prcducts and b)-Products:
/ lj.(b) \.( ). Opeflne Sruclr
i5.(b).A.( il PLrrchlses durlng the previous !car:
li !h).\ ( ti). CoisLlnplion du ng the prelious \earl
(iv Salcs durinq ftc prelious vcall
.r5.(b).A.(!).
15.(bl,\.(\'il Yield olilnisheJ productsl
ii.(b1.,\ (\'ii). Perccriage oilicldi
.]](b)..\.(!ili). I Shoftage/crccss- ilaDy.
-ri.lbl.B. Finish.d Droducts/By-Drcducts:
) B. i).
Ij.(bl.LLIUI Purcl Jse\ {lur n!theprc\ o!()er.
15.(bl.B.(iii) QuJh i \ n.rnutu!!ur(d durin! Lh. o .\ io rs \e"r
rj.tb)B (i!1. Siles during rhe prcrious yeari
i5.(b).B.i\1.
lj.(b).11.(vi). Shorlaseicxcess. il any.
+ lnlormationma\ be El!e,r ro the erlef!a!dilabte.
}i. ID the cssc ol a domcstic conpany, details ot td on
d: u:
'reo r.r .J'der.(.... rt)-0 nr..t, ton:.ts
'l'otal amount of dist|jbuted proUrs:

r5(1,) anount of reduciion as rcli[ed to ir sccrion 5-

o(rA)(i)
amouDt of rcluction as rclired to iD sccrion 115-
o(rA)(iD
16.(d) To dl (a fJid h(rcon:
16.(e) I)atcs ofpalrncnr with arnounrs
it. Whelhe. ant, cost audit $.as ca cd out. iI r-es, gile rhe
delails. if
any, of disqualil'lcalion or disagreencnt on
an) nrafte itcm/ralue/qudniiry as may bc
rcpoLie.l,idcnlilled br thc cost ruditor
:lrJ. wnerner anI auorr ias corduclcd under rhe ccntml
Excisc Act. 19.1:l, illes. giyc the deroils. iIaD). of
disqualiUcatior or disa8reehenl oD an).
mallerilem/laluc/quani4 as rna) be repor.let/idcnrifi ed

Whcther an) audit Nas conducredundo scction 72A ot

the f iDance Acl.l99,l in relalion to laluarior olldxahle
services- finance,\c1.199,1 in reldtioD ro vahalion of
laxable serviccs, iiles, givc thc detaih. ifaD). of
d'.u.'l'|..'^r.. .i.rrreP. . rJ. J r
mallciiletr'^alLre/quahLiL) as may be rcportcd/idenlified

r:
 md Preceding Previous Year:
@ Year

347793119 1952256'10
Total turnover olthe assssee

9.38 6.ri;
2.
; '7 -:2 .1.85

3.01 9.01
4. Siock-in-traddthrnover
Maleriai consuned/fi nished soods N,\
5.

manulit'tured or seNiccs rendercd)

(The details required to be fumished lor pdtcipal items of goods traded or

ileas" .f
ffinh tG d"tarL' d*and raised or refund
issued during the previous year under any tnx laws other
than IncontTd Act 1961 and wealth 1ax Act' 1957

t ,luri to be ofthe above .'fe*C o i-* r"P.t of e\ en dat€ 3lt,ched

"nticat" "onectncss

FOR I-trA-MUDUTTA DAS & CU

Chaftered Accounbnts
Fim Resistration No.: 324109E

MAI'RUDU'ITA DAS
PARTNER
Membe.ship N umber: 05993 9

Dored:Thii l5 D-r ,,1' mb.r.2017.