Manoj Mohan & Associates Sector 27, Noida, Uttar Pradesh

tax audit is mandatory to conduct as per income tax act, 1961 for those organizations whose turnover or gross receipts exceed the limit fixed by governing finance act.  tax audit is an examination of information given in tax payee’s income tax return against with revenues highlighted in the books of business activities. Tax audit is normally concerned with the review of the taxpayer's return of income for the concerned year. Generally the last date of filing return of tax audit is 30th september. We have expertise in providing accurate tax auditing services to the clients at very affordable prices. Our experts have ample knowledge about the entire tax auditing details. Persons have to maintain a book as per prescribed manner. In case of noncompliance person will have to bear penalties given below : failure to maintain books or documents us 44aa : rs.25000rnfailure to get tax account audited us 44ab : rs.150000 or .5% of total turnover for the assessment year 2014-15 tax audit limit is as follows : activity : quantum of transactionrnturnover from business : 1 crore rngross receipts from profession : 25 lakhrn

in india, statutory audit is equated with audit under the companies act, 2013. Every company incorporated whether the public or private under the companies act is required to get its account audited by a practicing charted accountant having the certificate of practicing. We have practicing chartered accountants dedicatedly involved for the purpose of providing accurate statutory auditing services. It’s an examination of financial information to draw the opinion thereon that whether the statement of financial position is showing true and fair view or not.rnin other words, statutory auditing is a procedure to check whether the compliance of provisions and rules under enacted statute. A legally required review of the accuracy of an entity is called statutory audit. Basically, by conducting the statutory audit it is determined whether the financial statements of an entity are showing “true & fair” view or not.  as it is a work of expertise and perfection which requires superior qualification along with experience and exposure in the field of compliance of provisions and rules that ought to fulfill the requirement of globalized standards of auditing and assurance. a statutory audit offers the following benefits : it enhances the trustworthiness of published financial statements.rnit ensures the management whether they have performed their statutory duties appropriately or not.rnit gives assurance to management that they have complied with non-statutory requirements, such as corporate governance requirements.rnit gives view on the efficiency & adequacy of internal controls in pursuance of standards on auditing by auditing and assurance standards board. 

We offer highly reliable Project Consultancy services to the clients. These are the Advisory services that aid foreign nationals or companies in order to establish business or liaison office in India. A “Liaison Office” means a place of business to act as a channel of communication between the principal place of business or head office and entities in India but which does not undertake any commercial, trading or industrial activity, directly or indirectly. A liaison office is not permitted to undertake any business activity in India and cannot earn any income in India and therefore is required to maintain itself out of inward remittances received from the head office outside India. The activities of the liaison office are typically restricted to the following :\r\n\r\nRepresenting the parent company or group companies in India\r\nPromoting exports from and imports to India\r\nPromoting technical and financial collaborations between parent or group companies and companies in India\r\nActing as a channel of communication between the parent company and Indian companies\r\n\r\nForeign insurance companies can establish liaison offices in India, after obtaining approval from the Insurance Regulatory and Development Authority (“IRDA”). Foreign banks can establish liaison offices in India only after obtaining approval from the Department of Banking Operations and Development, RBI. Permission to set up a liaison office is initially granted for a period of three years and can be extended subject to certain conditions. Our Project Consultancy service includes:Project Financing, CMA Data& Project ReportsWe are having sound knowledge about preparing financials, Provisional and projected financials and also the basic ratios to decide about funding. By virtue of Rigorous experience and high amount of patience we are able to prepare :\r\n\r\nProject Report\r\nCMA (Credit Monitoring Analysis) data\r\nFeasibility Report\r\nCredit Appraisal Memo (CAM)\r\n\r\nWe can easily convince about feasibility of project as well as communicate the correct funding requirements, whether it is Term Loan (TL), Cash Credit (CC), Bank Guarantee (BG), letter of Credit (LC) or any other facility. CMA Data (in banking terms) is the short form of the term Credit Monitoring Arrangement Data, which is prepared to determine the borrowing capacity of the business organization. It has to be submitted by the borrower to the bank, in case of nationalized banks. Project Report is a report, to be submitted by the borrower, stating the details of the project for which finance is required. It is mandatory in case of project finance.Accounting ServicesWe offer a complete range of accounting services, including receivables, payables and payroll management. We prepare financial statements in accordance with Generally Accepted Accounting Principles (GAAP) for use by banks, investors and other third parties. Our firm will also prepare custom financial reports for internal managerial use. Keeping Track of dividends, stock portfolios, brokerage statements, storage of life records in our virtual vault, compiling documents for your accountant and other related services, which you may wish to have tailored to your particular needs. Everything is managed and executed through our confidential computer system. By tracking all your financial requirements, we keep a track that helps to reduce the chance of errors and duplicate payments and also to avoid costly overdraft fees.

 preparation of it and tds returns and assessment thereon: income tax return filing is compulsory for all the persons whose income is above maximum amount not chargeable to tax. It is required to be filed every year. Due date for the filing of income tax return in respect of the assessee liable to tax audit and bearing status as company is 30 september and for others due date in 31st july of every year. Assesses on which provisions of transfer pricing are applicable is liable to file their income tax return by 30th november of every year.in the same manner tds is also applicable.  all the assessee making payments for different categories of expenses which is liable to deduction of tds, need to deduct tax at source and deposit it to government through prescribed challans and they require to file tds return in 24q and 26q quarterly with the detail of all deductees.as per income tax act 1961 from section 190 to 207 are to be followed in pursuance of compliance of tds , which requires a work of perfection and technical knowledge at the ground of utility software.our highly qualified team, enriched by all requires resources, uses the utility software and has the expertise online working knowledge with traces and nsdl websites to fulfill the all compliances of our prestigious clientsin case of any proceedings between client and department officials on any matter pertaining to tax return, we have expertise knowledge in handling of such type of assessment cases.o    income tax & tds case handlingsin case of any miss- assessment in between return of income tax and tds , in view of tax-revenue officer that the tax payee owe some tax, the officer demands for clarification which requires specific replication and document submittion . Income tax & tds case handlings needs an excellency in field of case taxation.

we provide reliable concurrent auditing services to the clients. The concept of concurrent audit has been introduced to reduce time gap between occurrences of transaction and is overview or checking. Concurrent auditing serves the purpose of effective internal control but concerned auditor has to follow some described guidelines of predefined standards. Generally, the concurrent audit is conducted in the branches of banks as the reserve bank of india and banks have put a great responsibility on chartered accountants by appointing them as concurrent auditor of branches. As per the circular issued by rbi dated july-2-2012, checking of guidelines for know your customer (kyc) norms, anti money laundering (aml) standards, combating of financing of terrorism (cft), obligation of banks under pmla, 2002, has become mandatory. other complimentary concurrent auditing services include issuance of aml certificate.

We provide reliable Concurrent Auditing services to the clients. The concept of concurrent audit has been introduced to reduce time gap between occurrences of transaction and is overview or checking. Concurrent Auditing serves the purpose of effective internal control but concerned auditor has to follow some described guidelines of predefined standards. Generally, the Concurrent Audit is conducted in the branches of banks as the Reserve Bank of India and Banks have put a great responsibility on Chartered Accountants by appointing them as Concurrent Auditor of branches. As per the circular issued by RBI dated July-2-2012, checking of guidelines for Know Your Customer (KYC) norms, Anti Money Laundering (AML) Standards, combating of financing of terrorism (CFT), obligation of banks under PMLA, 2002, has become mandatory. Other complimentary Concurrent Auditing services include Issuance of AML certificate.

Internal Auditing is an activity which is independent, object oriented and consulting in nature. It is a specific part of managerial work, which helps management for conducting operations and evaluating risk, governance process in an effective and efficient way to accomplish entity’s objectives. Assessing Internal Auditing is intensively beneficial for moderate or big size firms, which contain multi hierarchy departments.\r\nLegal Aspect Of Internal Auditing :\r\n\r\nSection 292A of the Companies Act, 1956 - requires public companies having paid up capital not less than Rs. 5 crores to constitute a committee of the Board, i.e., the Audit Committee. In terms of sub section 5 of the said Section, the internal auditor is required to attend and participate at the meetings of such Audit Committees.\r\nAs per the SEBI guidelines, Clause 49 of Listing Agreement provides for responsibility of audit committee to review adequacy of internal audit function and internal audit reports\r\nInternal Audit also emphasizes over the compliance procedures.\r\nInternal Audit meant for prevention the error and fraud at the grass route level instead of detection them.\r\nThe whole purpose is for value addition in the field of risk management, accounting, internal controls and organization at the whole.\r\n

In India, Statutory Audit is equated with audit under the Companies Act, 2013. Every company incorporated whether the public or private under the Companies Act is required to get its account audited by a Practicing Charted Accountant having the certificate of practicing. We have practicing chartered accountants dedicatedly involved for the purpose of providing accurate Statutory Auditing services. It’s an examination of financial information to draw the opinion thereon that whether the statement of financial position is showing true and fair view or not.\r\nIn other words, Statutory Auditing is a procedure to check whether the compliance of provisions and rules under enacted Statute. A legally required review of the accuracy of an entity is called Statutory Audit. Basically, by conducting the statutory audit it is determined whether the financial statements of an entity are showing “true & fair” view or not.  As it is a work of expertise and perfection which requires superior qualification along with experience and exposure in the field of compliance of provisions and rules that ought to fulfill the requirement of globalized standards of auditing and assurance. A Statutory Audit Offers The Following Benefits :\r\n\r\nIt enhances the trustworthiness of published financial statements.\r\nIt ensures the management whether they have performed their statutory duties appropriately or not.\r\nIt gives assurance to management that they have complied with non-statutory requirements, such as corporate governance requirements.\r\nIt gives view on the efficiency & adequacy of internal controls in pursuance of Standards on Auditing by Auditing and Assurance Standards Board. \r\n

Tax Audit is mandatory to conduct as per Income Tax Act, 1961 for those organizations whose turnover or gross receipts exceed the limit fixed by Governing Finance Act.  Tax Audit is an examination of information given in Tax Payee’s Income Tax Return against with revenues highlighted in the books of Business Activities. Tax Audit is normally concerned with the review of the taxpayer\'s return of income for the concerned year. Generally the last date of filing return of tax audit is 30th September. We have expertise in providing accurate Tax Auditing services to the clients at very affordable prices. Our experts have ample knowledge about the entire Tax Auditing details. Persons have to maintain a book as per prescribed manner. In case of noncompliance person will have to bear penalties given below :\r\n\r\nFailure to maintain books or documents u/s 44AA : Rs.25000\r\nFailure to get Tax Account Audited u/s 44AB : Rs.150000 or .5% of Total Turnover\r\n\r\nFor The Assessment Year 2014-15 Tax Audit Limit Is As Follows :\r\n\r\nActivity : Quantum of Transaction\r\nTurnover from Business : 1 Crore \r\nGross Receipts from Profession : 25 Lakh\r\n

ü    Preparation of IT and TDS Returns and Assessment thereon: Income Tax Return filing is compulsory for all the persons whose income is above maximum amount not chargeable to tax.. It is required to be filed every year. Due date for the filing of Income Tax return in respect of the assessee liable to Tax audit and bearing status as Company is 30 September and for others Due date in 31st July of every year. Assesses on which provisions of Transfer pricing are applicable is liable to file their Income tax return by 30th November of every Year.In the same manner TDS is also applicable.  All the assessee making payments for different categories of expenses which is liable to deduction of TDS, need to deduct tax at source and deposit it to government through prescribed challans and they require to file TDS return in 24Q and 26Q quarterly with the detail of all deductees.As per Income Tax Act 1961 from section 190 to 207 are to be followed in pursuance of compliance of TDS , which requires a work of perfection and technical knowledge at the ground of utility software.Our highly qualified team, enriched by all requires resources, uses the utility software and has the expertise online working knowledge with Traces and NSDL websites to fulfill the all compliances of our prestigious clientsIn case of any proceedings between Client and Department officials on any matter pertaining to Tax return, we have expertise knowledge in handling of such type of Assessment cases.o    Income Tax & TDS Case handlingsIn case of any miss- assessment in between return of income tax and TDS , in view of Tax-Revenue officer that the tax payee owe some tax, The officer demands for clarification which requires specific replication and document submittion . Income Tax & TDS Case handlings needs an Excellency in field of case taxation.

Stock Auditing in its general usage in the auditing scenario refers to the physical verification of the inventory. However, at times Stock audit may also include valuation of the inventory. This would depend on the terms of reference or the engagement letter of the assignment. These goods are normally stored in the godowns, which are generally located near the factory. Audit is an independent check on the functions of the management, which has some value in the eyes of law and the taxation authority.We provide accurate and trustworthy Stock Auditing services to the clients. Audit refers to thorough check of the entire system so that it facilitates prevention and early detection of frauds. Stock Audit is one of the most important aspects of the overall exercise of audit of any organization. In stock audit, auditor ensures himself about the quantity, quality, composition and actual value of the stock & the debtors.Our Stock Auditing procedure covers examination of aspects such as reasonableness of the valuation of the security, routing of sale proceeds of hypothecated stocks largely through the borrowers account, maintenance of the prescribed margins, accuracy of the stock statements, reasonableness of the composition and age of hypothecated stock and the insurance, quality and age of the receivables, etc. It is meant for the companies who are engaging in the process of manufacturing or the entities which indulge in the departmental-retailer business.The Stock Audit Means Assets Which Are Held For : \r\n\r\nSale in the ordinary course of business\r\nIn the process of production for such sale; or\r\nIn the form of material or supplies to be consumed in the production of goods or\r\nServices for sale (As per Accounting Standard 2)\r\n

Ours is trusted name in providing efficient and reliable Company Annual E Filing and Compliances. The Companies Act, 1956 amended with The Companies Act, 2013 has elaborate provisions relating to the Governance of Companies, which deals with management and administration of companies. Company Annual E Filing and Compliances contain special provisions with respect to the annual compliance requirements. Companies have to file various forms, returns and documents under various sections with the Registrar of Companies (ROC) in an electronic mode within the prescribed time. Our experienced professionals provide the facility of filing these forms, returns and documents within the specified time in a hassle-free manner.

Company Incorporation is a multi-layer process which Require DIN, Memorandum and Articles of association to be prepared and formation of Memorandum and Articles of Association required professional knowledge. Ours is well-recognized name in providing a professional help for Company Incorporation. Our team of skilled experts is well-acquainted with the know-how of every bit of this field. Company Incorporation is now facilitated through MCA at its online portal. It requires the implementation of Company Act 1956 amended with Companies Act, 2013 as well as other rules and notifications.

Manoj Mohan & Associates is a recognized name in providing reliable Company Merger & Amalgamation services to the clients. Mergers and acquisitions (abbreviated M&A) are both an aspect of corporate strategy, corporate finance and management dealing with the buying, selling, dividing and combining of different companies and similar entities that can help an enterprise grow rapidly in its sector or location of origin, or a new field or new location, without creating a subsidiary, other child entity or using a joint venture. Our professionals have gained ample knowledge in this arena and efficiently deal with the entire situation with ease. Further, they are proficient in preparing all the necessary documents involved in Company Merger & Amalgamation process.

In Today’s scenario, service tax compliance has become a critical thing for Business Organizations. Our team of professionals provides exemplary Service Taxation consultancy services for an appropriate compliance with Service tax Rules & Regulations in a better way.  It is mandatory for a service provider to get registered when the total receipt exceeds 9 lacks, but we provide the approval within seven days and get our client registered under Service tax. Further, we provide Service Taxation services at the most affordable prices.

Value Added Taxation is applicable when any person performs any trading activity of any commodity or performs job work on behalf of any manufacturer or contractor. The Monthly or Quarterly VAT returns are prepared in a specified format, which require the compliance of multiple acts and rules that differ from state to state. In further proceeding of compliance issuance forms are also required as in case of Inter State Sale and collected tax is also paid to concerned government departments in specified Challans up to a pre-fixed date. All the sellers whose turnover exceeds maximum limit have to get themselves registered under Sales Tax. A TIN number is allotted to them for smooth functioning of the business. Seller has to deduct sale tax at the selling price at the prescribed rates that differs from state to state. In case of interstate sale the seller has to get himself registered under CST through C-form, and furnish his details through form-1 along with Form 24 or 26 as the case maybe. Person has to comply with the Acts in acted by concerned government where the person does his commercial activities. All the state Sales tax departments publish notifications and circulars through office gazette, which are mandate to be followed. This entire recurring process takes an expertise in Sales Tax-VAT, Central State Tax statutes. We provide a team of experienced professionals who have expertise in efficient handling of the Value Added Taxation process.

Ours is a trusted name in providing accurate Income Taxation services to the clients that include preparation of IT and TDS Returns and Assessment thereon. Income Tax Return filing is compulsory for all the persons whose income is above maximum amount not chargeable to tax. It is required to be filed every year and our experts help you in efficiently filing the income tax without causing any trouble. Due date for the filing of Income Tax return in respect of the assesse liable to Tax audit and bearing status as Company is 30 September and for others Due date in 31st July of every year. Assesses on which provisions of transfer pricing are applicable is liable to file their Income tax return by 30th November of every Year.In the same manner TDS is also applicable.  All the assessee making payments for different categories of expenses, which are liable to deduction of TDS, need to deduct tax at source and deposit it to government through prescribed challans and they are required to file TDS return in 24Q and 26Q quarterly with the detail of all deductees.As per Income Tax Act 1961 from section 190 to 207 are to be followed in pursuance of compliance of TDS, which requires a work of perfection and technical knowledge at the ground of utility software. Our highly qualified team of professionals is enriched by all required resources, has ample knowledge of the technicalities attached to it and has the expertise of online working knowledge with Traces and NSDL websites to fulfill the all compliances of our prestigious clients. In case of any proceedings between client and department officials on any matter pertaining to Tax return, we have expertise knowledge in handling of such type of assessment cases as well.\r\nIncome Tax & TDS Case handlingsIn case of any miss-assessment in between return of income tax and TDS, in view of Tax-Revenue officer that the tax payee owes some tax, the officer demands clarification that requires specific replication and document submission. Income Tax & TDS Case handlings need expertise in the field of case taxation.

internal auditing is an activity which is independent, object oriented and consulting in nature. It is a specific part of managerial work, which helps management for conducting operations and evaluating risk, governance process in an effective and efficient way to accomplish entity’s objectives. Assessing internal auditing is intensively beneficial for moderate or big size firms, which contain multi hierarchy departments.rnlegal aspect of internal auditing : section 292a of the companies act, 1956 - requires public companies having paid up capital not less than rs. 5 crores to constitute a committee of the board, i.e., the audit committee. In terms of sub section 5 of the said section, the internal auditor is required to attend and participate at the meetings of such audit committees.rnas per the sebi guidelines, clause 49 of listing agreement provides for responsibility of audit committee to review adequacy of internal audit function and internal audit reportsrninternal audit also emphasizes over the compliance procedures.rninternal audit meant for prevention the error and fraud at the grass route level instead of detection them.rnthe whole purpose is for value addition in the field of risk management, accounting, internal controls and organization at the whole.

stock auditing in its general usage in the auditing scenario refers to the physical verification of the inventory. However, at times stock audit may also include valuation of the inventory. This would depend on the terms of reference or the engagement letter of the assignment. These goods are normally stored in the godowns, which are generally located near the factory. Audit is an independent check on the functions of the management, which has some value in the eyes of law and the taxation authority.we provide accurate and trustworthy stock auditing services to the clients. Audit refers to thorough check of the entire system so that it facilitates prevention and early detection of frauds. Stock audit is one of the most important aspects of the overall exercise of audit of any organization. In stock audit, auditor ensures himself about the quantity, quality, composition and actual value of the stock & the debtors.our stock auditing procedure covers examination of aspects such as reasonableness of the valuation of the security, routing of sale proceeds of hypothecated stocks largely through the borrowers account, maintenance of the prescribed margins, accuracy of the stock statements, reasonableness of the composition and age of hypothecated stock and the insurance, quality and age of the receivables, etc. It is meant for the companies who are engaging in the process of manufacturing or the entities which indulge in the departmental-retailer business.the stock audit means assets which are held for : sale in the ordinary course of businessrnin the process of production for such sale; orrnin the form of material or supplies to be consumed in the production of goods orrnservices for sale (as per accounting standard 2)

We are providing companies annual electronic filing services. rnours is trusted name in providing efficient and reliable company annual e filing and compliances. The companies act, 1956 amended with the companies act, 2013 has elaborate provisions relating to the governance of companies, which deals with management and administration of companies. Company annual e filing and compliances contain special provisions with respect to the annual compliance requirements. Companies have to file various forms, returns and documents under various sections with the registrar of companies (roc) in an electronic mode within the prescribed time. Our experienced professionals provide the facility of filing these forms, returns and documents within the specified time in a hassle-free manner.

We are providing company incorporation services.rncompany incorporation is a multi-layer process which require din, memorandum and articles of association to be prepared and formation of memorandum and articles of association required professional knowledge. Ours is well-recognized name in providing a professional help for company incorporation. Our team of skilled experts is well-acquainted with the know-how of every bit of this field. Company incorporation is now facilitated through mca at its online portal. It requires the implementation of company act 1956 amended with companies act, 2013 as well as other rules and notifications.

manoj mohan & associates is a recognized name in providing reliable company merger & amalgamation services to the clients. Mergers and acquisitions (abbreviated m&a) are both an aspect of corporate strategy, corporate finance and management dealing with the buying, selling, dividing and combining of different companies and similar entities that can help an enterprise grow rapidly in its sector or location of origin, or a new field or new location, without creating a subsidiary, other child entity or using a joint venture. Our professionals have gained ample knowledge in this arena and efficiently deal with the entire situation with ease. Further, they are proficient in preparing all the necessary documents involved in company merger & amalgamation process.