FC-3 annual pack, checklist for the Indian auditor and the authorised representative

1

Balance sheet of the Indian business as at 31 March, Schedule III format

Office accountant

[__]

2

Statement of profit and loss (income and expenditure for an LO); cash flow; notes

Office accountant

[__]

3

Auditor's report by CA in practice in India, with UDIN

Auditor

[__]

4

Statement of related party transactions (head office and group entities)

Office accountant; auditor reviews

[__]

5

Statement of repatriation of profits during the year

Office accountant

[__]

6

Statement of transfer of funds (including dividends, if any) — HO remittances in and out

Office accountant

[__]

7

List of all places of business in India as at the balance-sheet date

Authorised representative

[__]

8

English translation of any non-English document

Translator

[__]

9

Reconciliation of HO remittances in the accounts to the bank's FIRCs and to the AAC

Auditor

[__]

10

Reconciliation of related party figures to Form 48 (TP report)

Tax team

[__]

11

CSR computation on s.381 accounts and s.198 profit — applicable / not applicable

Auditor

[__]

12

FC-4 for the same year filed (due 30 May) — SRN

Authorised representative

[__]

13

FC-2 filings during the year — SRNs; FC-4 particulars consistent with them

Authorised representative

[__]

14

FC-3 filed by 30 September — SRN and challan

Authorised representative

[__]