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3.kingsun Financial Statement Final

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INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT

[Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-6, ITR-7
Assessment Year
filed and verified] 2021-22
(Please see Rule 12 of the Income-tax Rules, 1962)

PAN AADCK9796K

Name KINGSUN ENVIRO PRIVATE LIMITED


NO.40,41,FLAT NO.A2, , KASTHURI APARTMENTS, , BRINDAVAN STREET EXTN, , WEST MAMBALAM , WEST
Address
MAMBALAM,Chennai , 29-Tamil Nadu , 91-India , 600033
Status Private Company Form Number ITR-6

Filed u/s 139(1) Return filed on or before due date e-Filing Acknowledgement Number 807737720121121

Current Year business loss, if any 1 0

Total Income 2,19,850

Book Profit under MAT, where applicable 2 2,18,284

Adjusted Total Income under AMT, where applicable 3 0

Net tax payable 4 57,162

Interest and Fee Payable 5 0

Total tax, interest and Fee payable 6 57,162

Taxes Paid 7 58,964

(+)Tax Payable /(-)Refundable (6-7) 8 (-) 1,800

Dividend Tax Payable 9 0

Interest Payable 10 0

Total Dividend tax and interest payable 11 0

Taxes Paid 12 0

(+)Tax Payable /(-)Refundable (11-12) 13 0

Accreted Income as per section 115TD 14 0

Additional Tax payable u/s 115TD 15 0

Interest payable u/s 115TE 16 0

Additional Tax and interest payable 17 0

Tax and interest paid 18 0

(+)Tax Payable /(-)Refundable (17-18) 19 0

Income Tax Return submitted electronically on 12-11-2021 11:34:22 from IP address 10.1.122.198 and verified by having PAN on 12-11-
2021 11:34:18 using paper ITR-Verification Form /Electronic Verification Code generated through Digital mode

System Generated

Barcode/QR Code
AADCK9796K068077377201211218FBEAE88AC421141BF52E84A96B478F82D4A9A9F

DO NOT SEND THIS ACKNOWLEDGEMENT TO CPC, BENGALURU


Name of Assessee KINGSUN ENVIRO PRIVATE LIMITED
Address NO.40,41,FLAT NO.A2,,KASTHURI APARTMENTS,,BRINDAVAN STREET
EXTN,,WEST MAMBALAM,WEST MAMBALAM,Chennai,TAMILNADU,600033
E-Mail cappv2010@gmail.com
Status Company(Domestic) Assessment Year 2021-2022
Ward CORP. CIRCLE 4(1) CHENNAI Year Ended 31.3.2021
PAN AADCK9796K Incorporation Date 26/03/2010
Residential Status Resident
Nature of Business MANUFACTURING-Other manufacturing n.e.c.(04097)
A.O. Code CHE-C-254-1
GSTIN No. 33AADCK9796K2ZT
Filing Status Original
Return Filed On 12/11/2021 Acknowledgement No.: 807737720121121
Last Year Return Filed u/s Normal
Bank Name UNION BANK OF INDIA, , A/C NO:611701010050161 ,Type: ,IFSC:
UBIN0561177
Tele: Mob:9840931958

Computation of Total Income [As per Normal Provisions]

Income from Business or Profession (Chapter IV D) 219849

Profit as per Profit and Loss a/c 218284


Add:
Depreciation Debited in P&L A/c 24409
Total 242693
Less:
Depreciation as per Chart u/s 32 22844
22844
219849

Gross Total Income 219849

Total Income 219849


Round off u/s 288 A 219850

Calculation for Mat 218284


Profit as per part II and III of Schedule VI 161530
Add:
Income Tax u/s 40(a)(ii) 57161
Total 218691
Less:
Deferred Tax Assets 407
407
218284
Tax calculated @ 15.0% on Book Profit is Rs. 32743

Tax Due @ 25% (Turnover for Fin. Year 2018-19 54963


is less than 400 Crore)
Health & Education Cess (HEC) @ 4.00% 2199
57162
NAME OF ASSESSEE : KINGSUN ENVIRO PRIVATE LIMITED A.Y. 2021-2022 PAN : AADCK9796K Code
:C010

T.D.S./T.C.S 58964
-1802
Refundable (Round off u/s 288B) 1800

T.D.S./ T.C.S. From


Non-Salary(as per Annexure) 58964
Due Date for filing of Return October 31, 2021
Due date extended to 15/02/2022 F. No. 225/49/2021/ITA-1I Dt 09-Sep-2021

Comparision of Income if Company Opts for Section 115BAA (Tax @22%)


1.Total income as per Normal provisions 219849
2. Adjustments according to section 115BAA/115BAB
(i) Deduction under Ch VIA & Section 10AA as per Normal Provisions
0
Gross Total Income as per Normal provisions 219849
(ii) Disallowed Deductions under secton 115BAA / 115BAB
No Deduction exists
(iii) Disallowed Brought Forward Loss related to Above Deductions
NA 0 0
3. Gross Total Income (1+2) 219849
Deduction under Chapter VIA under heading C other than 80JJAA 0
Total Income after Adjustments under section 115BAA/115BAB 219849

Details of Depreciation
Particulars Rate Opening More Less Total Sales Sales Balance Depreciation WDV
Than 180 Than 180 Less Than (Short Gain) Closing
Days Days 180 days
Furniture 10% 9686 0 0 9686 0 0 9686 969 8717
Domain 25% 87500 0 0 87500 0 0 87500 21875 65625
Total 97186 0 0 97186 0 0 97186 22844 74342

Details of T.D.S. on Non-Salary(26 AS Import Date:09 Nov 2021)


S.No Name of the Deductor Tax deduction Amount Paid/credited Total Tax Amount out of (5)
A/C No. of the deducted claimed for this year
deductor
1 COROMANDEL INTERNATIONAL VPNC00049A 1456241 54610 54610
LIMITED
2 VELLORE MUNICIPALITY CHEV03061C 217710 4354 4354
TOTAL 1673951 58964 58964

Head wise Summary on Income and TDS thereon


Head Section Amount As per Location of Income for TDS
Paid/Credited As Computation Comparison
per 26AS
Business 194C 217710 1935941 (Total of Sales/ Gross 4354
receipts of business and
Gross receipts from
Profession in Trading
Account + Total of other
income ) in profit & Loss
A/c :1935941
Business 194H 1456241 as above as above 54610
Total 1673951 1935941 58964
Page 2
NAME OF ASSESSEE : KINGSUN ENVIRO PRIVATE LIMITED A.Y. 2021-2022 PAN : AADCK9796K Code
:C010

GST Turnover Detail


S.NO. GSTIN Turnover
1 33AADCK9796K2ZT 1935941
TOTAL 1935941

Details of Turnover as per GSTR-3B (Imported From Form 26AS)


S.NO. GSTIN ARN Date Period Taxable Turnover Total Turnover
1 33AADCK9796K2ZT AA330420799957O 30-Jun-2020 April,2020 0 0
2 33AADCK9796K2ZT AA3305206394389 30-Jun-2020 May,2020 0 0
3 33AADCK9796K2ZT AA330620472037I 21-Jul-2020 June,2020 0 0
4 33AADCK9796K2ZT AA331020156571U 04-Nov-2020 October,2020 0 0
5 33AADCK9796K2ZT AB330820422460P 04-Nov-2020 August,2020 0 0
6 33AADCK9796K2ZT AA330920886268T 04-Nov-2020 September,2020 0 0
7 33AADCK9796K2ZT AA330720052730O 04-Nov-2020 July,2020 1511380.75 1511380.75
8 33AADCK9796K2ZT AB3303211202135 19-Apr-2021 March,2021 0 0
9 33AADCK9796K2ZT AA3302219565957 20-Mar-2021 February,2021 0 0
10 33AADCK9796K2ZT AB330121060217U 19-Feb-2021 January,2021 0 0
11 33AADCK9796K2ZT AB331220362164R 21-Jan-2021 December,2020 0 0
12 33AADCK9796K2ZT AB3311204915877 21-Jan-2021 November,2020 424560 424560
Total 1935940.75 1935940.75

Bank Account Detail


S. No. Bank Address Account No MICR NO IFSC Code Type
1 UNION BANK OF INDIA 611701010050161 UBIN0561177 (Primary)

Signature
(PAZHANIAPPAN CHELLAPPAN)
For KINGSUN ENVIRO PRIVATE LIMITED
Date-07.12.2021
CompuTax : C010 [KINGSUN ENVIRO PRIVATE LIMITED]

Page 3
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET
EXTN,, WEST MAMBALAM, WEST MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106

Balance Sheet as at 31st March 2021 in rupees


Note
Particulars As at 31st March 2021 As at 31st March 2020
No.
EQUITY AND LIABILITIES
Shareholder's funds
Share capital 1 1,00,000.00 1,00,000.00
Reserves and surplus 2 (4,73,029.00) (6,34,559.00)
Money received against share warrants
(3,73,029.00) (5,34,559.00)
Share application money pending allotment

Non-current liabilities
Long-term borrowings 3 4,47,563.00 10,33,482.00
Deferred tax liabilities (Net) 4
Other long term liabilities
Long-term provisions 5
4,47,563.00 10,33,482.00
Current liabilities
Short-term borrowings
Trade payables
(A) Micro enterprises and small enterprises
(B) Others
Other current liabilities
Short-term provisions 5 1,27,661.00 34,000.00
1,27,661.00 34,000.00
TOTAL 2,02,195.00 5,32,923.00
ASSETS
Non-current assets
Property,Plant and Equipment 6
Tangible assets 1,250.00 2,225.00
Intangible assets 66,793.00 90,227.00
Capital work-in-Progress
Intangible assets under development

Non-current investments
Deferred tax assets (net) 4 2,322.00
Long-term loans and advances
Other non-current assets
70,365.00 92,452.00
Current assets
Current investments
Inventories 7 1,05,000.00
Trade receivables 2,00,629.00
Cash and cash equivalents 8 16,205.00 55,028.00
Short-term loans and advances
Other current assets 9 1,15,625.00 79,814.00
1,31,830.00 4,40,471.00
TOTAL 2,02,195.00 5,32,923.00
The accompanying notes are an integral part of the financial statements.
As per our report of even date
For PRISM & ASSOCIATES
Chartered Accountants For and on behalf of the Board of Directors
(FRN: 015173S)

PALANIAPPAN CHELLAPPAN ARULMOZHI BALU


S SUDALAIMANI
Director Director
Partner
DIN: 02982474 DIN: 08100953
Membership No.: 230635
Place: CHENNAI
Date: 01/11/2021
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET
EXTN,, WEST MAMBALAM, WEST MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106

Statement of Profit and loss for the year ended 31st March 2021 in rupees
Note
Particulars 31st March 2021 31st March 2020
No.
Revenue
Revenue from operations 10 19,35,941.00 90,000.00
Less: Excise duty
Net Sales 19,35,941.00 90,000.00
Other income
Total revenue 19,35,941.00 90,000.00
Expenses
Cost of material Consumed 11 4,73,836.00
Purchase of stock-in-trade
Changes in inventories 12 1,05,000.00 55,000.00
Employee benefit expenses 13 8,92,196.00
Finance costs 14 3,005.00 783.00
Depreciation and amortization expenses 15 24,409.00 11,509.00
Other expenses 16 2,19,211.00 49,588.00
Total expenses 17,17,657.00 1,16,880.00
Profit before exceptional, extraordinary and prior period items
2,18,284.00 (26,880.00)
and tax
Exceptional items
Profit before extraordinary and prior period items and tax 2,18,284.00 (26,880.00)
Extraordinary items
Prior period item
Profit before tax 2,18,284.00 (26,880.00)
Tax expenses
Current tax 17 57,161.00
Deferred tax 18 (407.00) 537.00
Excess/short provision relating earlier year tax
Profit(Loss) for the period 1,61,530.00 (27,417.00)
Earning per share
Basic
Before extraordinary Items
After extraordinary Adjustment
Diluted
Before extraordinary Items
After extraordinary Adjustment

The accompanying notes are an integral part of the financial statements.


As per our report of even date
For PRISM & ASSOCIATES
Chartered Accountants For and on behalf of the Board of Directors
(FRN: 015173S)

PALANIAPPAN CHELLAPPAN ARULMOZHI BALU


S SUDALAIMANI
Director Director
Partner
DIN: 02982474 DIN: 08100953
Membership No.: 230635
Place: CHENNAI
Date: 01/11/2021
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET
EXTN,, WEST MAMBALAM, WEST MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106

Notes to Financial statements for the year ended 31st March 2021
The previous year figures have been regrouped / reclassified, wherever necessary to confirm to the
current year presentation.

Note No. 1 Share Capital in rupees


As at 31st March As at 31st March
Particulars
2021 2020
Authorised :
10000 (31/03/2020:10000) Equity shares of Rs. 10.00/- par value 1,00,000.00 1,00,000.00
Issued :
10000 (31/03/2020:10000) Equity shares of Rs. 10.00/- par value 1,00,000.00 1,00,000.00
Subscribed and paid-up :
10000 (31/03/2020:10000) Equity shares of Rs. 10.00/- par value 1,00,000.00 1,00,000.00
Total 1,00,000.00 1,00,000.00

Reconciliation of the Shares outstanding at the beginning and at the end of the reporting period

Equity shares in rupees


As at 31st March 2021 As at 31st March 2020
No. of Shares Amount No. of Shares Amount
At the beginning of the period 10,000 1,00,000.00 10,000 1,00,000.00
Issued during the Period
Redeemed or bought back during the period
Outstanding at end of the period 10,000 1,00,000.00 10,000 1,00,000.00

Right, Preferences and Restriction attached to shares

Equity shares
The company has only one class of Equity having a par value Rs. 10.00 per share. Each shareholder is eligible for one vote
per share held. The dividend proposed by the board of directors is subject to the approval of the shareholders in ensuing
Annual General Meeting, except in case of interim dividend. In the event of liquidation, the Equity shareholders are eligible
to receive the remaining assets of the company after distribution of all preferential amounts, in proportion to their
shareholding.

Details of shareholders holding more than 5% shares in the company

As at 31st March 2021 As at 31st March 2020


Type of Share Name of Shareholders No. of % of No. of % of
Shares Holding Shares Holding
Equity [NV: 10.00 ] P.Chellappan 7,500 75.00 7,500 75.00
Equity [NV: 10.00 ] M D Ramesh 2,500 25.00 2,500 25.00
Total : 10,000 100.00 10,000 100.00

Note No. 2 Reserves and surplus in rupees


Particulars As at 31st March 2021 As at 31st March 2020
Surplus
Opening Balance (6,34,559.00) (6,07,142.00)
Add: Profit for the year 1,61,530.00
Less:Loss for the year (27,417.00)
Closing Balance (4,73,029.00) (6,34,559.00)
Balance carried to balance sheet (4,73,029.00) (6,34,559.00)

Note No. 3 Long-term borrowings in rupees


As at 31st March 2021 As at 31st March 2020
Non-Curre Current Non-Curre Current
Particulars Total Total
nt Maturities nt Maturities
Loans and advances from
related parties
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET
EXTN,, WEST MAMBALAM, WEST MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106

Unsecured Loan 4,47,563.00 4,47,563.00 10,33,482.00 10,33,482.00


4,47,563.00 4,47,563.00 10,33,482.00 10,33,482.00

The Above Amount Includes


Unsecured Borrowings 4,47,563.00 4,47,563.00 10,33,482.00 10,33,482.00
Net Amount 4,47,563.00 0 4,47,563.00 10,33,482.00 0 10,33,482.00

Note No. 4 Deferred Tax in rupees


Particulars As at 31st March 2021 As at 31st March 2020
Deferred tax assets
Deferred Tax 2,322.00

Gross deferred tax asset 2,322.00


Net deferred tax assets 2,322.00

Note No. 5 Provisions in rupees


Particulars As at 31st March 2021 As at 31st March 2020
Long-term Short-term Total Long-term Short-term Total
Other provisions
Audit Fees Payable 20,000.00 20,000.00 10,000.00 10,000.00
Outstanding Expenses 50,500.00 50,500.00 24,000.00 24,000.00
Current tax provision 57,161.00 57,161.00
1,27,661.00 1,27,661.00 34,000.00 34,000.00
Total 1,27,661.00 1,27,661.00 34,000.00 34,000.00

Note No. Other current liabilities in rupees


Particulars As at 31st March 2021 As at 31st March 2020
Total
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET EXTN,, WEST MAMBALAM, WEST
MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106

Note No. 6 Property,Plant and Equipment as at 31st March 2021 in rupees


Assets Gross Block Accumulated Depreciation/ Amortisation Net Block
Increase
Balance as Other Balance as Balance as Deletion / Balance as Balance as Balance as
Useful Additions Revaluation Deletion (Decrease) Provided
at Adjustment at at adjustment at at at
Life (In during the increase during the through net during the
1st April (Gross 31st March 1st April s during the 31st March 31st March 31st March
Years) year (decrease) year exchange year
2020 Block) 2021 2020 year 2021 2021 2020
difference
A Tangible assets
Own Assets
Furniture and Fittings 10.00 2,225.00 2,225.00 975.00 975.00 1,250.00 2,225.00
Total (A) 2,225.00 2,225.00 975.00 975.00 1,250.00 2,225.00
P.Y Total 3,961.00 1,00,000.00 1,03,961.00 11,509.00 11,509.00 92,452.00 3,961.00
B Intangible assets
Domain AS 26 10.00 90,227.00 90,227.00 23,434.00 23,434.00 66,793.00 90,227.00
Total (B) 90,227.00 90,227.00 23,434.00 23,434.00 66,793.00 90,227.00
Current Year Total (A
92,452.00 92,452.00 24,409.00 24,409.00 68,043.00 92,452.00
+ B)
Previous Year Total 3,961.00 1,00,000.00 1,03,961.00 11,509.00 11,509.00 92,452.00 3,961.00

General Notes :
1. No depreciation if remaining useful life is negative or zero.
2. If asset is used less than 365 days during current financial year then depreciation is equals to w.d.v as on 31-03-2020 less residual value.
3. Depreciation is calculated on pro-rata basis in case asset is purchased/sold during current F.Y.
4. If above assets is used for any time during the year for double shift, the depreciation will increase by 50% for that period and in case of the triple shift the depreciation shall
be calculated on the basis of 100% for that period.
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET
EXTN,, WEST MAMBALAM, WEST MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET
EXTN,, WEST MAMBALAM, WEST MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106

Note No. 7 Inventories in rupees


Particulars As at 31st March 2021 As at 31st March 2020
(Valued at cost or NRV unless otherwise stated)
Finished Goods 1,05,000.00
Total 1,05,000.00

Note No. 8 Cash and cash equivalents in rupees


Particulars As at 31st March 2021 As at 31st March 2020
Balance with banks
Cash at Bank 10,993.00 10,358.00
Total 10,993.00 10,358.00
Cash in hand
Cash in hand 5,212.00 44,670.00
Total 5,212.00 44,670.00
Total 16,205.00 55,028.00

Note No. 9 Other current assets in rupees


Particulars As at 31st March 2021 As at 31st March 2020
Other Assets
Current Assets 12,143.00
TDS Receivable 58,964.00
Rent Advance 50,000.00 50,000.00
Balances with Govt.Authority 6,661.00 17,671.00
Total 1,15,625.00 79,814.00

Note No. 10 Revenue from operations in rupees


Particulars 31st March 2021 31st March 2020
Sale of services
Revenue from Operations 19,35,941.00 90,000.00
19,35,941.00 90,000.00
Net revenue from operations 19,35,941.00 90,000.00

Note No. 11 Cost of material Consumed in rupees


Particulars 31st March 2021 31st March 2020
Inventory at the beginning
Add:Purchase
Cost of Materials Consumed 4,73,836.00
4,73,836.00
Less:-Inventory at the end
Total 4,73,836.00

Details of material consumed in rupees


Particulars 31st March 2021 31st March 2020
Cost of Materials Consumed
Consumption other materials 4,73,836.00
4,73,836.00
Total 4,73,836.00

Details of purchase in rupees


Particulars 31st March 2021 31st March 2020
Cost of Materials Consumed
Consumption other materials 4,73,836.00
4,73,836.00
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET
EXTN,, WEST MAMBALAM, WEST MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106

Total 4,73,836.00

Note No. 12 Changes in inventories in rupees


Particulars 31st March 2021 31st March 2020
Inventory at the end of the year
Finished Goods 1,05,000.00
1,05,000.00
Inventory at the beginning of the year
Finished Goods 1,05,000.00 1,60,000.00
1,05,000.00 1,60,000.00
(Increase)/decrease in inventories
Finished Goods 1,05,000.00 55,000.00
1,05,000.00 55,000.00

Note No. 13 Employee benefit expenses in rupees


Particulars 31st March 2021 31st March 2020
Salaries and Wages
Salary and wages 8,47,519.00
8,47,519.00
Staff welfare Expenses
Staff Welfare Expenses 44,677.00
44,677.00
Total 8,92,196.00

Note No. 14 Finance costs in rupees


Particulars 31st March 2021 31st March 2020
Interest
Bank Charges 3,005.00 783.00
3,005.00 783.00
Total 3,005.00 783.00

Note No. 15 Depreciation and amortization expenses in rupees


Particulars 31st March 2021 31st March 2020
Depreciation on tangible assets 975.00 11,509.00
Amortisation on intangible assets 23,434.00
Total 24,409.00 11,509.00

Note No. 16 Other expenses in rupees


Particulars 31st March 2021 31st March 2020
Rent 66,000.00
Audit fees 10,000.00 10,000.00
Accounting Charges 24,000.00 24,000.00
General Expenses 14,845.00 15,588.00
Rate and Taxes 6,410.00
Consultancy Charges 10,500.00
Office Expenses 26,740.00
Petrol Expenses 38,450.00
Printing and stationery 5,482.00
Maintenance 16,784.00
Total 2,19,211.00 49,588.00

Note No. 17 Current tax in rupees


Particulars 31st March 2021 31st March 2020
Current tax pertaining to current year 57,161.00
Total 57,161.00
KINGSUN ENVIRO PRIVATE LIMITED (F.Y. 2020-2021)
NO.40,41, KASTHURI APARTMENTS,, FLAT NO.A2,, BRINDAVAN STREET
EXTN,, WEST MAMBALAM, WEST MAMBALAM, Chennai-600033
CIN : U37100TN2010PTC075106

Note No. 18 Deferred tax in rupees


Particulars 31st March 2021 31st March 2020
Deferred Tax (407.00) 537.00
Total (407.00) 537.00

Note No. 11 Value of import and indigenous material consumed in rupees


Unit of 31st March 2021 31st March 2020
Particulars Measurement Value Quantity Value Quantity
Cost of Materials Consumed
Consumption other materials 4,73,836.00
4,73,836.00

in rupees
31st March 2021 31st March 2020
%to total %to total
Particulars Value value
Consumption Consumption
Cost of Materials Consumed
Imported
Indigenous 4,73,836.00 100.00
4,73,836.00 100.00
M/S KINGSUN ENVIRO PRIVATE LIMITED

SIGNIFICANT ACCOUNTING POLICIES & NOTES ON FINANCIAL STATEMENTS

Note No. : 19

A. Significant Accounting Policies


1. Basis of accounting:-
These financial statements have been prepared in accordance with the Generally Accepted
Accounting Principles in India (Indian GAAP) including the Accounting Standards notified
under Section 133 of the Companies Act, 2013, read with Rule 7 of the Companies
(Accounts) Rules, 2014 and the relevant provisions of the Companies Act, 2013.
The financial statements have been prepared under the historical cost convention on
accrual basis.
2. Use of Estimates
The preparation of financial statements in conformity with Indian GAAP requires the
management to make judgments, estimates and assumptions that affect the reported
amounts of revenues, expenses, assets and liabilities and the disclosure of contingent
liabilities, at the end of the reporting period. Although these estimates are based on the
management’s best knowledge of current events and actions, uncertainty about these
assumptions and estimates could result in the outcomes requiring a material adjustment to
the carrying amounts of assets or liabilities in future periods.

3. Revenue Recognition: -
Expenses and Income considered payable and receivable respectively are accounted for on
accrual basis.
Revenue is recognized to the extent that it is probable that the economic benefits will flow to
the Company and the revenue can be reliably measured.
4. Property, Plant & Equipment :-
Property, Plant & Equipment including intangible assets are stated at their original cost of
acquisition including taxes, freight and other incidental expenses related to acquisition and
installation of the concerned assets less depreciation till date.
Company has adopted cost model for all class of items of Property Plant and Equipment.
.
5. Depreciation :-
Depreciation on Fixed Assets is provided to the extent of depreciable amount on the Written
down Value (WDV) Method/SLM method. Depreciation is provided based on useful life of
the assets as prescribed in Schedule II to the Companies Act, 2013.

Depreciation on assets acquired/sold during the year is recognised on a pro-rata basis to


the statement of profit and loss till the date of acquisition/sale.
The carrying amount of assets is reviewed at each balance sheet date if there is any
indication of impairment based on internal/external factors. An impairment loss is
recognised wherever the carrying amount of an asset exceeds its recoverable amount. The
recoverable amount is the greater of the assets, net selling price and value in use. In
assessing value in use, the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market assessments of the time
value of money and risks specific to the asset.

After impairment, depreciation is provided on the revised carrying amount of the asset over
its remaining useful life.

6. Investments :-
Investments, which are readily realizable and intended to be held for not more than one
year
from the date on which such investments are made, are classified as current investments.
All other investments are classified as non-current investments.
On initial recognition, all investments are measured at cost. The cost comprises purchase
price and directly attributable acquisition charges such as brokerage, fees and duties.
Current investments are carried in the financial statements at lower of cost and fair value
determined on an individual investment basis. Long-term investments are carried at cost.
However, provision for diminutions in value is made to recognize a decline other than
temporary in the value of the investments.

On disposal of an investment, the difference between its carrying amount and net disposal
proceeds is charged or credited to the statement of profit and loss.

7. Inventories :-
Inventories are valued as under:-
1. Inventories : Lower of cost(FIFO/specific cost/Weighted avg) or net realizable
value
2. Scrap : At net realizable value.
8. Taxes on Income:-
Provision for current tax is made on the basis of estimated taxable income for the current
accounting year in accordance with the Income Tax Act, 1961. The deferred tax for timing
differences between the book and tax profits for the year is accounted for, using the tax
rates and laws that have been substantively enacted by the balance sheet date. Deferred
tax assets arising from timing differences are recognized to the extent there is virtual
certainty with convincing evidence that these would be realized in future. At each Balance
Sheet date, the carrying amount of deferred tax is reviewed to reassure realization.
The effect of Accounting Standard – 22 relating to accounting for taxes on income issued by
the Institute of Chartered Accountants of India is not being considered as there is no timing
difference between book and taxable profits under the head ‘Income from Business or
Profession’ of the assessee.
9. Provisions, Contingent Liabilities and Contingent Assets:- (AS-29)
Provisions are recognized only when there is a present obligation as a result of past events
and when a reliable estimate of the amount of the obligation can be made.
Contingent Liabilities is disclosed in Notes to the account for:-
(i) Possible obligations which will be confirmed only by future events not wholly within the
control of the company or
(ii) Present Obligations arising from past events where it is not probable that an outflow of
resources will be required to settle the obligation or a reliable estimate of the amount of
the obligation cannot be made.
Contingent assets are not recognized in the financial statement since this may result in the
recognition of the income that may never be realized.
General:
Except wherever stated, accounting policies are consistent with the generally accepted
accounting principles and have been consistently applied.

(B) Notes on Financial Statements

1. Trade receivables, Trade payables, Loans & Advances and Unsecured Loans have been
taken at their book value subject to confirmation and reconciliation.

2. Payments to Auditors:
Auditors Remuneration 2020-2021 2019-2020
Audit Fees 20000 10000
Tax Audit Fees
Company Law Matters
GST
Total 20000 10000

3. Loans and Advances are considered good in respect of which company does not hold any
security other than the personal guarantee of persons.

4. Related Party disclosure as identified by the company and relied upon by the auditors:

(A) Related Parties and their Relationship

(I) Key Management Personnel

1. PALANIAPPAN CHELLAPPAN
2. ARULMOZHI BALU
(III) Enterprises owned or significantly influenced by Key Management personnel or their
relatives
1. Elegant Enterprises
2. Universal Enterprises

Transactions with Related parties (Figure in Lacs)


Transactions during the year

Current Year Previous year


Key Relative of Key Key Relative of Key
Particulars Management Management Management Management
Personnel Personnel Personnel Personnel
Advance Paid
Received Back
Deposit Received
Deposit Repaid
Interest Received
Interest Paid
Remuneration Paid
Purchase
Rent Paid
Other Payment
Job Charges

Outstanding Balances
Current Year Previous year
Key Relative of Key Key Relative of Key
Management Management Management Management
Particulars Personnel Personnel Personnel Personnel

Loans Taken 268563.26 179000


Loans Repaid
5. Company has made no provision in respect of penalty of Rs. _______ imposed by
________department in respect of assessment for AY _______ as the company has filed
an appeal before the ___________ and the company quite hopeful of getting relief.

6. % of imported & indigenous raw material & consumables


Particulars 2021 2020
% Amount % Amount
Imported 0.00 0.00 0.00 0.00
Indigenous 100.00 473836.00 0.00 0.00

7. Value of Imports
Raw Material Nil Nil
Finished Goods Nil Nil

8. Expenditure in Foreign Currency Nil Nil

9. Earning in Foreign Exchange Nil Nil

10. Previous year figures have been regrouped/rearranged wherever necessary.

Signature to notes 1 to 19

In terms of Our Separate Audit Report of Even Date Attached.

For PRISM & ASSOCIATES For M/S KINGSUN ENVIRO PRIVATE


LIMITED
Chartered Accountants

(S SUDALAIMANI)
Partner PALANIAPPAN ARULMOZHI BALU
Membership No. 230635 CHELLAPPAN Director
Registration No. 015173S Director
Place:- Chennai DIN : 02982474 DIN : 08100953
Date: - 01/11/2021
UDIN:
Data updated till 6-Apr-2022

Form 26AS
Annual Tax Statement under Section 203AA of the Income Tax Act, 1961

See Section 203AA and second provision to Section 206C (5) of the Income Tax Act, 1961 and Rule 31AB of Income Tax Rules, 1962

Permanent Account Number (PAN) AADCK9796K Current Status of PAN Active Financial Year 2020-21 Assessment Year 2021-22
Name of Assessee KINGSUN ENVIRO PRIVATE LIMITED
Address of Assessee 73/A, NUNGAMBAKKAM, SCHEME ROAD KAMDHAR NAGAR, MAHALINGAPURAM,
CHENNAI, TAMIL NADU, 600034

Above data / Status of PAN is as per PAN details. For any changes in data as mentioned above, you may submit request for corrections
Refer www.tin-nsdl.com / www.utiitsl.com for more details. In case of discrepancy in status of PAN please contact your Assessing Officer

Communication details for TRACES can be updated in 'Profile' section. However, these changes will not be updated in PAN database as mentioned above

(All amount values are in INR)


PART A - Details of Tax Deducted at Source

Sr. No. Name of Deductor TAN of Deductor Total Amount Paid/ Total Tax Deducted # Total TDS
Credited Deposited
1 VELLORE MUNICIPALITY CHEV03061C 217710.00 4354.00 4354.00
Sr. No. Section 1 Transaction Date Status of Booking* Date of Booking Remarks** Amount Paid / Tax Deducted ## TDS Deposited
Credited
1 194C 12-Jan-2021 F 20-Jul-2021 - 217710.00 4354.00 4354.00
Sr. No. Name of Deductor TAN of Deductor Total Amount Paid/ Total Tax Deducted # Total TDS
Credited Deposited
2 COROMANDEL INTERNATIONAL LIMITED VPNC00049A 1456240.80 54610.00 54610.00
Sr. No. Section 1 Transaction Date Status of Booking* Date of Booking Remarks** Amount Paid / Tax Deducted ## TDS Deposited
Credited
1 194H 20-Nov-2020 F 28-Jan-2021 - 424560.00 15921.00 15921.00
2 194H 14-Sep-2020 F 31-Oct-2020 - 1031680.80 38689.00 38689.00

PART A1 - Details of Tax Deducted at Source for 15G / 15H

Sr. No. Name of Deductor TAN of Deductor Total Amount Paid / Total Tax Deducted # Total TDS
Credited Deposited

Sr. No. Section 1 Transaction Date Date of Booking Remarks** Amount Paid/Credited Tax Deducted ## TDS Deposited
No Transactions Present

PART A2 - Details of Tax Deducted at Source on Sale of Immovable Property u/s 194IA/ TDS on Rent of Property u/s 194IB / TDS on payment to resident contractors and professionals u/s
194M (For Seller/Landlord of Property/Payee of resident contractors and professionals)

Sr. No. Acknowledgement Name of Deductor PAN of Deductor Transaction Date Total Transaction Total TDS
Number Amount Deposited***

Sr. No. TDS Certificate Date of Deposit Status of Booking* Date of Booking Demand Payment TDS Deposited***
Number
Gross Total Across Deductor(s)
No Transactions Present

PART B - Details of Tax Collected at Source

Sr. No. Name of Collector TAN of Collector Total Amount Paid/ Total Tax Collected + Total TCS
Debited Deposited

Sr. No. Section 1 Transaction Date Status of Booking* Date of Booking Remarks** Amount Paid/ Tax Collected ++ TCS Deposited
Debited
No Transactions Present

PART C - Details of Tax Paid (other than TDS or TCS)

Sr. Major 3 Minor 2 Tax Surcharge Education Penalty Interest Others Total Tax BSR Code Date of Challan Remarks**
No. Head Head Cess Deposit Serial
Number
No Transactions Present

Part D - Details of Paid Refund

Sr. Assessment Year Mode Refund Issued Nature of Refund Amount of Refund Interest Date of Payment Remarks
No.
No Transactions Present

Part E - Details of SFT Transaction


Assessee PAN: AADCK9796K Assessee Name: KINGSUN ENVIRO PRIVATE LIMITED Assessment Year: 2021-22

Sr. Type Of Transaction 4 Name of SFT Filer Transaction Date Amount (Rs.) Remarks**
No.
No Transactions Present

Notes for SFT: -


1. Amount shown for SFT-005 and SFT-010 is as per below formula:-
Aggregate gross amount received from the Person (-) Aggregate gross amount paid to the Person

PART F - Details of Tax Deducted at Source on Sale of Immovable Property u/s 194IA/ TDS on Rent of Property u/s 194IB /TDS on payment to resident contractors and professionals u/s
194M (For Buyer/Tenant of Property /Payer of resident contractors and professionals)

Sr. Acknowledgement Name Of Deductee PAN of Transaction Total Transaction Total TDS Total Amount ###
No. Number Deductee Date Amount Deposited*** Deposited other
than TDS

Sr. TDS Certificate Date of Deposit Status of Date of Booking Demand Payment TDS Deposited*** Total Amount ###
No. Number Booking* Deposited other
than TDS
Gross Total Across Deductor(s)
No Transactions Present
(All amount values are in INR)

PART G - TDS Defaults* (Processing of Statements)

Sr. No. Financial Year Short Payment Short Deduction Interest on TDS Interest on TDS Late Filing Fee u/s Interest u/s 220(2) Total Default
Payments Default Deduction Default 234E

Sr. No. TANs Short Payment Short Deduction Interest on TDS Interest on TDS Late Filing Fee u/s Interest u/s 220(2) Total Default
Payments Default Deduction Default 234E
No Transactions Present

*Notes:

1.Defaults relate to processing of statements and donot include demand raised by the respective Assessing Officers.

2.For more details please log on to TRACES as taxpayer.

PART H - Details of Turnover as per GSTR-3B

Sr. No. GSTIN Application Reference Number (ARN) Date of filing Return Period Taxable Turnover Total Turnover
1 33AADCK9796K2ZT AA330420799957O 30-Jun-2020 April,2020 0.00 0.00
2 33AADCK9796K2ZT AA3305206394389 30-Jun-2020 May,2020 0.00 0.00
3 33AADCK9796K2ZT AA330620472037I 21-Jul-2020 June,2020 0.00 0.00
4 33AADCK9796K2ZT AA331020156571U 04-Nov-2020 October,2020 0.00 0.00
5 33AADCK9796K2ZT AB330820422460P 04-Nov-2020 August,2020 0.00 0.00
6 33AADCK9796K2ZT AA330920886268T 04-Nov-2020 September,2020 0.00 0.00
7 33AADCK9796K2ZT AA330720052730O 04-Nov-2020 July,2020 1511380.75 1511380.75
8 33AADCK9796K2ZT AB3303211202135 19-Apr-2021 March,2021 0.00 0.00
9 33AADCK9796K2ZT AA3302219565957 20-Mar-2021 February,2021 0.00 0.00
10 33AADCK9796K2ZT AB330121060217U 19-Feb-2021 January,2021 0.00 0.00
11 33AADCK9796K2ZT AB331220362164R 21-Jan-2021 December,2020 0.00 0.00
12 33AADCK9796K2ZT AB3311204915877 21-Jan-2021 November,2020 424560.00 424560.00

Notes:-

1. The GSTN data displayed above includes internal stock transfers as well.

Contact Information

Part of Form 26AS Contact in case of any clarification


A Deductor
A1 Deductor
A2 Deductor
B Collector
C Assessing Officer / Bank
D Assessing Officer / ITR-CPC
E Concerned AIR Filer/SFT Filer
F NSDL / Concerned Bank Branch
G Deductor
H GSTN

Legends used in Form 26AS

*Status Of Booking

Legend Description Definition


U Unmatched Deductors have not deposited taxes or have furnished incorrect particulars of tax payment. Final credit will be reflected only
when payment details in bank match with details of deposit in TDS / TCS statement
P Provisional Provisional tax credit is effected only for TDS / TCS Statements filed by Government deductors."P" status will be changed to
Final (F) on verification of payment details submitted by Pay and Accounts Officer (PAO)
Assessee PAN: AADCK9796K Assessee Name: KINGSUN ENVIRO PRIVATE LIMITED Assessment Year: 2021-22

F Final In case of non-government deductors, payment details of TDS / TCS deposited in bank by deductors have matched with the
payment details mentioned in the TDS / TCS statement filed by the deductors. In case of government deductors, details of
TDS / TCS booked in Government account have been verified with payment details submitted by Pay and Accounts Officer
(PAO)
O Overbooked Payment details of TDS / TCS deposited in bank by deductor have matched with details mentioned in the TDS / TCS
statement but the amount is over claimed in the statement. Final (F) credit will be reflected only when deductor reduces
claimed amount in the statement or makes additional payment for excess amount claimed in the statement

**Remarks

Legend Description
'A' Rectification of error in challan uploaded by bank
'B' Rectification of error in statement uploaded by deductor
'C' Correction/Rectification of error in Statement uploaded by SFT Filer
'D' Rectification of error in Form 24G filed by Accounts Officer
'E' Rectification of error in Challan by Assessing Officer
'F' Lower/ No deduction certificate u/s 197
'G' Reprocessing of Statement
'O' Original Statement uploaded by SFT Filer
'R' Reversal of Entry in Original/Correction Statement uploaded by SFT Filer
'T' Transporter

# Total Tax Deducted includes TDS, Surcharge and Education Cess


## Tax Deducted includes TDS, Surcharge and Education Cess
+ Total Tax Collected includes TCS, Surcharge and Education Cess
++ Tax Collected includes TCS, Surcharge and Education Cess
*** Total TDS Deposited will not include the amount deposited as Fees and Interest
### Total Amount Deposited other than TDS includes the Fees , Interest and Other ,.etc

Notes for Form 26AS


a. Figures in brackets represent reversal (negative) entries
b. In Part C, details of tax paid are displayed excluding TDS or TCS, payments related to Securities Transaction Tax and Banking Cash Transaction Tax
c. Tax Credits appearing in Part A, A1, A2 and B of the Annual Tax Statement are on the basis of details given by deductor in the TDS / TCS statement filed by them. The same should be
verified before claiming tax credit and only the amount which pertains to you should be claimed
d. This statement is issued on behalf of the Income Tax Department. See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961 and Rule 31AB of Income Tax
Rules, 1962
e. This statement does not include payments pertaining to Assessment Year (AY) other than the AY mentioned above and payments against penalties
f. Date is displayed in dd-MMM-yyyy format
g. Details of Tax Deducted at Source in Form 26AS, for Form 15G/15H includes transactions for which declaration under section 197A has been Quoted

1.Sections

Section Description Section Description


192 Salary 194LD TDS on interest on bonds / government securities
192A TDS on PF withdrawal 194M Payment of certain sums by certain individuals or Hindu Undivided Family
193 Interest on Securities 194N Payment of certain amounts in cash
194 Dividends 194O Payment of certain sums by e-commerce operator to e-commerce participant
194A Interest other than 'Interest on securities' 195 Other sums payable to a non-resident
194B Winning from lottery or crossword puzzle 196A Income in respect of units of non-residents
194BB Winning from horse race 196B Payments in respect of units to an offshore fund
194C Payments to contractors and sub-contractors 196C Income from foreign currency bonds or shares of Indian
194D Insurance commission 196D Income of foreign institutional investors from securities
194DA Payment in respect of life insurance policy 196DA Income of specified fund from securities
194E Payments to non-resident sportsmen or sports associations 206CA Collection at source from alcoholic liquor for human
194EE Payments in respect of deposits under National Savings Scheme 206CB Collection at source from timber obtained under forest lease
194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of 206CC Collection at source from timber obtained by any mode other than a forest
India lease
194G Commission, price, etc. on sale of lottery tickets 206CD Collection at source from any other forest produce (not being tendu leaves)
194H Commission or brokerage 206CE Collection at source from any scrap
194I(a) Rent on hiring of plant and machinery 206CF Collection at source from contractors or licensee or lease relating to parking
lots
194I(b) Rent on other than plant and machinery
206CG Collection at source from contractors or licensee or lease relating to toll plaza
194IA TDS on Sale of immovable property
206CH Collection at source from contractors or licensee or lease relating to mine or
194IB Payment of rent by certain individuals or Hindu undivided family
quarry
194IC Payment under specified agreement
206CI Collection at source from tendu Leaves
194J Fees for professional or technical services
206CJ Collection at source from on sale of certain Minerals
194J(a) Fees for technical services
206CK Collection at source on cash case of Bullion and Jewellery
194J(b) Fees for professional services or royalty etc
206CL Collection at source on sale of Motor vehicle
194K Income payable to a resident assessee in respect of units of a specified mutual
206CM Collection at source on sale in cash of any goods(other than bullion/jewelry)
fund or of the units of the Unit Trust of India
206CN Collection at source on providing of any services(other than Chapter-XVII-B)
194LA Payment of compensation on acquisition of certain immovable
206CO Collection at source on remittance under LRS for purchase of overseas tour
194LB Income by way of Interest from Infrastructure Debt fund
program package
194LC Income by way of interest from specified company payable to a non-resident
206CP Collection at source on remittance under LRS for educational loan taken from
194LBA Certain income from units of a business trust financial institution mentioned in section 80E
194LBB Income in respect of units of investment fund 206CQ Collection at source on remittance under LRS for purpose other than for
purchase of overseas tour package or for educational loan taken from financial
194LBC Income in respect of investment in securitization trust institution
Assessee PAN: AADCK9796K Assessee Name: KINGSUN ENVIRO PRIVATE LIMITED Assessment Year: 2021-22

206CR Collection at source on sale of goods

2.Minor Head 3.Major Head

Code Description Code Description


100 Advance tax 0020 Corporation Tax
102 Surtax 0021 Income Tax (other than companies)
106 Tax on distributed profit of domestic companies 0023 Hotel Receipt Tax
107 Tax on distributed income to unit holder 0024 Interest Tax
300 Self Assessment Tax 0026 Fringe Benefit Tax
400 Tax on regular assessment 0028 Expenditure Tax / Other Taxes
800 TDS on sale of immovable property 0031 Estate Duty
0032 Wealth Tax
0033 Gift Tax

4.Type of Transaction

Code Description
SFT-001 Payment made in cash for purchase of bank drafts or pay orders or banker's cheque of an amount aggregating to ten lakh rupees or more in a financial year.
SFT-002 Payments made in cash aggregating to ten lakh rupees or more during the financial year for purchase of pre-paid instruments issued by Reserve Bank of India under
section 18 of the Payment and Settlement Systems Act, 2007 (51 of 2007).
SFT-003 03A - Cash deposits aggregating to fifty lakh rupees or more in a financial year, in or from one or more current account of a person.
03B - Cash withdrawals (including through bearer's cheque) aggregating to fifty lakh rupees or more in a financial year, in or from one or more current account of a
person.
SFT-004 Cash deposits aggregating to ten lakh rupees or more in a financial year, in one or more accounts (other than a current account and time deposit) of a person.
SFT-005 One or more time deposits (other than a time deposit made through renewal of another time deposit) of a person aggregating to ten lakh rupees or more in a financial
year of a person.
SFT-006 Payments made by any person of an amount aggregating to (i) One lakh rupees or more in cash; or (ii) Ten lakh rupees or more by any other mode, against bills
raised in respect of one or more credit cards issued to that person, in a financial year.
SFT-007 Receipt from any person of an amount aggregating to ten lakh rupees or more in a financial year for acquiring bonds or debentures issued by the company or
institution (other than the amount received on account of renewal of the bond or debenture issued by that company).
SFT-008 Receipt from any person of an amount aggregating to ten lakh rupees or more in a financial year for acquiring shares (including share application money) issued by
the company.
SFT-009 Buy back of shares from any person (other than the shares bought in the open market) for an amount or value aggregating to ten lakh rupees or more in a financial
year.
SFT-010 Receipt from any person of an amount aggregating to ten lakh rupees or more in a financial year for acquiring units of one or more schemes of a Mutual Fund (other
than the amount received on account of transfer from one scheme to another scheme of that Mutual Fund).
SFT-011 Receipt from any person for sale of foreign currency including any credit of such currency to foreign exchange card or expense in such currency through a debit or
credit card or through issue of travellers cheque or draft or any other instrument of an amount aggregating to ten lakh rupees or more during a financial year.
SFT-012 Purchase or sale by any person of immovable property for an amount of thirty lakh rupees or more or valued by the stamp valuation authority referred to in section
50C of the Act at thirty lakh rupees or more.
SFT-013 Receipt of cash payment exceeding two lakh rupees for sale, by any person, of goods or services of any nature (other than those specified at Sl. Nos. 1 to 10 of Rule
114E)
SFT-014 Cash deposits during the period 09th November, 2016 to 30th December, 2016 aggregating to (i) twelve lakh fifty thousand rupees or more, in one or more current
account of a person; or (ii) two lakh fifty thousand rupees or more, in one or more accounts (other than a current account) of a person. Cash deposits during the
period 1st April, 2016 to 9th November, 2016 in respect of accounts that are reportable.

Glossary

Abbreviation Description Abbreviation Description


AIR Annual Information Return TDS Tax Deducted at Source
AY Assessment Year TCS Tax Collected at Source
EC Education Cess GSTIN Goods and Services Tax Identification Number
SFT Statement of Financial Transaction

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