Form No. 3CE
[See rule 6 G(2) (b) ]
Statement of particulars in the case of a person carring on profession
| 1. | Books of account examined. | |
| 2. | Method of accounting employed. (Indicate | |
| whether there is any change from the method | ||
| of accounting employed in the immediately preceding previous year.) | ||
| 3. | Amount of expenditure incurred by the assessee by way of,or on, -- | |
| (i) capital expenditure debited to the profit and loss account / | ||
| (ii) personal expenses debited to the profit and loss account / the income and expenditure statement | ||
| (iii) travelling including foreign travel (Indicate the expenditure in excess of the limit laid down in rule 6D of the Income-tax, Rules 1962 and attach a statement showing how much expenditure has been arrived at.Also, attach a list of names of persons in case of foreign travel) | ||
| (iv) entertainment (including the amount of entertainment allowance paid to any employee or other person ) | ||
| (v) [fees or other remuneration paid in excess of Rs.10,000 to any person (other than an employee of the assessee) for any assessment year for services specified in clause (a) and (b) and advice in connection with any matter specified in clause (c) of sub-section (12) of section 40A] | ||
| (vi) payments made to clubs | ||
| 4. | Where the assessee is a firm, details of payment by way of interest,salary, bonus,commission or remuneration to the partners of the firm | |
| 5. | Details of expenditure referred to in section 40A: | |
| (a) Particulars of all the payments made to person specified in section 40A(2)(b) | ||
| (b) particulars of payment [except in the case and circumstances specified in clauses (a) to (i) of rules 6DD of the Income-tax, Rule, 1962]in excess of Rs [10,000] made otherwise than by a crossed cheque or crossed bank draft Section 40A(3) |