Qus. about merge of propritership balance sheet

This query is : Resolved

Amit Kumar Raj (Querist)
Follow

19 September 2013 I have a client that have three proprietorship and one of them is audited as its gross receipts is more then one crore .
now my query is that whether i should merged these three b/s in form 3CB of audit report.
but one thing also is that two's business nature is same but other one is different

one is tv programme maker
second one is also simmiler i.e advertising
thired one is produced some printer parts

Nitesh Parmar

Nitesh Parmar (Expert)
Follow

19 September 2013 each business will be considered separately for Sec. 44AB so make individual Trading and Prifit & loss a/c and you can make one balance sheet for same.