became payable, be indicated by the auditor. (vii)(b) in case (vii)(b) Where No Change ------ dues of income dues of income tax or sales tax tax or sales tax or wealth tax or service tax or or service tax duty of customs or duty of or duty of excise customs or or value added duty of excise tax have not or value added been deposited tax or cess on account of have not been any dispute, deposited on then the account of any amounts dispute, then involved and the amounts the forum where involved dispute is and the pending shall be where dispute mentioned. (A is pending mere shall be representation mentioned. (A to the concerned mere Department representation shall not be to the treated as a concerned dispute). Department shall not constitute a dispute). (vii)(c) No Clause Clause not Auditor need to whether the included take written amount representation required to be from transferred to management to investor ensure that education and appropriate protection amount fund in required to accordance transfer is with the transferred to relevant comply provisions of provision of the the Companies Act. Act, 1956 (1 of 1956) and rules made
became payable, be indicated by the auditor. (vii)(b) in case dues of income tax or sales tax or wealth tax or service tax or duty of customs or duty of excise or value added tax or cess have not been deposited on account of any dispute, then the amounts involved and the where dispute is pending shall be mentioned. (A mere representation to the concerned Department shall not constitute a dispute). (vii)(b) Where dues of income tax or sales tax or service tax or duty of customs or duty of excise or value added tax have not been deposited on account of any dispute, then the amounts involved and the forum where dispute is pending shall be mentioned. (A mere representation to the concerned Department shall not be treated as a dispute). No Change ------ (vii)(c) whether the amount required to be transferred to investor education and protection fund in accordance with the relevant provisions of the Companies Act, 1956 (1 of 1956) and rules made No Clause Clause not included Auditor need to take written representation from management to ensure that appropriate amount required to transfer is transferred to comply provision of the Act.
CARO-2016.docx