•PAN of the firm• Partnership Deed (latest copy)• Amendments to Partnership Deed, if any• Certificate of Registration (if registered)• Address proof of registered office• Contact details (email & mobile number)• Previous year's ITR acknowledgment and computation
Partner Details
For each partner:
• Name• PAN• Aadhaar• Residential address• Profit-sharing ratio• Capital contribution details• Remuneration entitlement as per deed• Interest entitlement as per deed• Changes in partners during the year (admission/retirement/death)
Books of Accounts
• Balance Sheet as on 31 March• Profit & Loss Account• Trial Balance• General Ledger• Cash Book• Bank Book
Bank Accounts
For all bank accounts:
• Bank statements for entire financial year• Closing balance confirmation• Details of new accounts opened during the year• Details of accounts closed during the year
Capital Accounts of Partners
• Opening capital balances• Additional capital introduced• Drawings by partners• Interest on capital calculation• Closing capital balances
• Fixed asset register• Details of additions during the year• Details of assets sold/disposed during the year• Loan-financed asset details
Loans & Borrowings
• Loan statements from banks/NBFCs• Interest certificates• Partner loans and confirmations• Unsecured loan confirmations
GST Details
• GST registration certificate• GSTR-1 filed during the year• GSTR-3B filed during the year• Annual return/reconciliation (if applicable)• GST liability reconciliation
TDS / TCS
• Form 26AS• AIS/TIS download• TDS certificates received• TDS returns filed by firm (if applicable)• TCS details (if applicable)
Investments & Other Income
• Interest income details• Dividend income details• Rental income details• Capital gains details• Other miscellaneous income
Partner Remuneration & Interest
• Clause in partnership deed permitting remuneration• Clause permitting interest on capital• Working partner details• Computation of allowable remuneration under Section 40(b)• Interest calculation on capital accounts
Tax Audit (If Applicable)
• Tax Audit Report (Form 3CA/3CB & 3CD)• Details of disallowable expenses• Related party transactions• Cash transactions requiring reporting
Presumptive Taxation (If Applicable)
• Turnover details• Digital receipt percentage• Cash receipt percentage• Eligibility under Section 44AD
Compliance & Reporting
• Details of notices received from Income Tax Department• Assessment orders received during the year• Pending appeals/litigation details
Final Verification Before Filing
• Financial statements finalized• Partner remuneration verified• Interest on capital verified• GST reconciliation completed• AIS/26AS matched• Tax liability confirmed• ITR draft approved by partners