Financial Statements and Audit Reports

• Audited balance sheet and profit & loss account for the financial year.
  
• Notes to accounts and schedules forming part of the financial statements.
  
• Tax audit report in Form 3CA or 3CB and Form 3CD, if audit is applicable.
  
• Report under section 92E for companies with international or specified domestic transactions.
  
• Auditor’s certificate regarding compliance with applicable provisions.
  

Tax Computation and Payment Records

• Detailed working of taxable income and tax liability.
  
• Statement of computation of depreciation and disallowances.
  
• Advance tax payment challans and self-assessment tax receipts.
  
• Details of Minimum Alternate Tax, if applicable.
  
• Calculation sheet for surcharge and cess, where applicable.
  

TDS and TCS Certificates

• Form 16A for tax deducted at source on income received.
  
• Annual TDS return statements showing deducted amounts.
  
• TCS certificates, if tax was collected at source on business transactions.
  
• Credit details reflected in tax credit statements.
  
• Matching TDS information with pre-filled return data.
  

Registration and Identification Details

• Company’s Permanent Account Number (PAN).
  
• Tax Deduction and Collection Account Number (TAN), if applicable.
  
• Details of company’s incorporation and registration certificates.
  
• Information on business activity codes and nature of business.
  
• Digital Signature Certificate of authorized signatory for return verification.
  

Other Relevant Documents

• Bank statements and reconciliation for the financial year.
  
• Details of investments, donations, and other deductions claimed.
  
• Proof of compliance with statutory dues and GST filings.
  
• Asset purchase invoices and details of capital expenditure.
  

Any prior year’s return copies and refund adjustment records.