Audit u/s 44ab (point 34(a) of form 3cd)

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Bhavin Shah (Querist)
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01 September 2014 Dear All,

Kindly help me with the following query:
What amount should be entered in Column (4) of Clause 34(a) of form 3CD relating to TDS: Whether the total amount shown in Profit & Loss Account or onl the amount eligible for dedction of TDS?

Thanks

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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01 September 2014 You need to show both.
In column 4 - Total amount of payment or receipt of the nature specified in Col.3.

In column 5- Total amount on which TDS was required to be deducted or collected out of Col. 4

Figures to be shown section wise like 194C, 194J, 194H, 194A etc.