➡️ Other items of incomes not to be disclosed in 16d now.
➡️ EPF/ESI employee contt. disallowances u/s 36(1)(va) to be disclosed in 16d (should be matching with 20b details)
➡️ If immovable property held as SIT, diff. b/w FMV and SP > 10%, to be included in 16d.
➡️ Profit on sale of asset, not credited to PL to be disclosed in 16e.
➡️ Adjustment of loans by book entries = acceptance/repayment by other than account payee cheque for Clause 31 purposes
➡️ Deductions u/s 33 to be reported to extent of books audited by CA i.e. personal deductions are irrelevant for TAR reporting.
➡️ Clause 21(b) details must match with Clause 34 details: TDS not deducted/not paid/details of info not furnished.