Clause 44 expenditure break-up working
A single format from the Tax Audit Formats pack. working paper D-19.
- 2 pages
- 39
- Word and PDF
- 13 September 2026
What it covers
- 1Clause 44 expenditure break-up workingworking paper D-19
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Clause 44 — break-up of total expenditure — [Name of the assessee] — year ended 31.03.2026
Step 1 — reconciliation of total expenditure to the profit and loss account
Particulars | Amount (₹) |
|---|---|
Cost of materials consumed | [__________] |
Purchases of stock-in-trade | [__________] |
Direct and manufacturing expenses | [__________] |
Employee benefits expense | [__________] |
Finance cost | [__________] |
Depreciation and amortisation | [__________] |
Other expenses | [__________] |
Less: changes in inventories of finished goods and work in progress, being a valuation movement and not expenditure | ([__________]) |
Total expenditure for clause 44, column (2) | [__________] |