clause 4(ix)(a) says if any stauttory dues pending for more than 6 months as at the end of the financial year then we have to report it; & 4(ix)(b) says when statutory dues is pending due to dispute then amount & forum where dispute is pending should be show.
I have read one more thing their that reporting under this clause is required irrespective of the fact that any arrear is pending at the balancesheet date or not.
so my question is , Wheather any dues which has been paid after 6 months should be shown in audit report or not.
23 June 2014
The reporting requirement is restricted to the extent of outstanding dues in arrears as on the last day of the financial year for a period exceeding six months. In other words, if the payment is belated by more than six months and there is no balance outstanding as on the balance sheet date, reporting is not required in clause 4(ixa).
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