appendix -i questionnaire for tax...

APPENDIX -I

Questionnaire for Tax Consultants

Note:

1. The contents of this form will be kept strictly confidential.

2. The information given will be used only for academic purpose and will be

tabulated in such a manner that it would not be possible to identify therein

the facts pertaining to any particular individual.

(Please put a tick (√ ) mark against the answers you choose)

Part – I General Information

1.1 Your Name

1.2 Address

1.3 Name of firm

1.4 Address

1.5 E-mail Address

2.1 Approximate number of clients

Particulars Overall Belonging to Sangli-Miraj

Kupwad Area

Individual

Partnership firm

Company

Others

3.1 Number of assistants you have:

3.2 a) Name of assistant 1

His/her qualification

b) Name of assistant 2


c) Name of assistant 3


d) Name of assistant 4


e) Name of assistant 5


3.3 Do you provide training to your staff member?

Yes: No:

3.4 Criteria for selecting staff member

4.0 Which mode do you use for filing return?

i) On-line

ii) On-paper

iii) Both

Part – II Services

1.0 Which of the following services do you provide to your various clients?

a. Book – keeping and Accountancy

b. Cost Accountancy

c. Audit

• Statutory Audit

• Cost Audit

• Tax Audit

• VAT Audit

• Internal Audit

• Financial Audit

• Environmental Audit

• Information System Audit

d. Taxation

• Income Tax

• Value Added Tax

• Service Tax

• Central Excise

• Customs duty

• Tax Planning (this tries to ensure that the

tax liability is minimum)

• The Compliances and procedural work

(this aims at making sure that all necessary

Forms and payments are appropriately submitted)

e. Consultancy services

• Management accountancy/Internal audit

• Project planning and finance

• Profit improvement or turnaround studies

• Arrangement for the sources of finance

2.1 Do you timely notify your clients regarding various provisions, submissions

to all taxes?

Yes: No:

2.2 If no, reasons therefore

Part – III Tax Awareness

1. Do you think your clients have elementary knowledge of Accountancy and

Taxation matters?

o Individual

o Firm

o Company

2. Whether your clients have trained staff to maintain the accountancy and

taxation records?

o Individual

o Firm

o Company

3. Whether the accounts maintained by your client are adequate and contain the

information of taxes?

o Individual

o Firm

o Company

4. Whether your clients value the time?

o Individual

o Firm

o Company

Part – IV Relation

1.0 Whether your client seeks advice on accounting or on tax matters?

Particulars Regularly Occasionally Other

o Individual

o Firm

o Company

2.0 Whether your client has shown any improvement on your advice?

Particulars Regularly Occasionally Other

o Individual

o Firm

o Company

3.0 Whether your client supplies you the necessary information of tax and

accountancy matters quickly?

o Individual

o Firm

o Company

4.0 Whether the client co-operates with you in preparing the returns and

payment of taxes?

Particulars No. of regular No. of irregular

o Individual

o Firm

o Company

5.0 Your expectations from your clients

o Individual

o Firm

o Company

6.0 Your suggestions for your clients

7.0 Any special cases you want to highlight

Thank you!

APPENDIX-II

Questionnaire for Individual Assessees

Note :







1.1 Name of the assessee :

(Tax-payer)

1.2 Occupation :

1.3 Address :

2.1 Name of your tax consultant :

2.2 Qualification :

2.3 Address :

3.0 Are you regular tax payer?

Yes: No:

4.0 Under which heads of income, your income becomes taxable?

a. Income from salary

b. Income from house property

b. Profits and gains of business, profession

c. Capital gain

d. Income from other sources

5.0 What is your income range?

a. Less than Rs. 3 lakh

b. Rs. 3 lakh to Rs. 5 lakhs

c. More than Rs. 5 lakhs


1. Which of the following services does your tax consultant provide

you?

a. Taxation

• Taxes

• Income Tax

• Value Added Tax

• Service Tax

• Central Excise

• Customs duty




b. Book – keeping and Accountancy

c. Cost Accountancy

d. Audit

• Internal Audit

• Financial Audit








2 Does your tax consultant timely notify you the various provisions and

submissions of all taxes?

Yes: No:

3 Whether your tax consultant reminds you regarding tax obligations?

Yes: No:

4 Behavior of office staff of the tax consultants is ----------------------------------

--------------------------------------------------------------------------------------

5 How do you get the information about taxation?

• Through tax consultant

• Through friends and relatives

• Through media

(journals, magazines, books, televisions etc.,)

5 a) What is your impression about the fees charged by your tax

consultant?

• Higher

• Lowest

• Reasonable

• Any other (mention )

b) Suggestions, if any in this regard.


1 Do you know- Y N

Income Tax Act undergoes change every year with additions

and deletions brought about by the Finance Act passed by

the Parliament (Government’s Annual Budget)?

The various items of income that are exempt from tax.

How the taxable income is computed?

When the income of other persons included in assessee's

total income?

Deductions permissible under chapter VI-A of Income Tax

Act,1961?

How income tax is charge?

At which rate income tax is to be charged?

2 Do you discuss Government’s Annual Budget provisions with your tax

consultant before hand?

Yes: No:

3 Does your tax consultant help you in understanding the impact of budget

provisions on your tax liability and planning tax accordingly?

Yes: No:

Part – IV Filing of Returns

1. Reasons for filing the first return

• Regular provision

• Refund claim

• Carry forward of loss

• Notice from Income Tax Department

2. Generally when you do prepare for filing of return?

• 1 month before due date

• 1week before due date

• 2-3 days before due date

• After due date

3. After providing required documents, in how much time your tax consultant

files the return?

• Within 1 day

• Within a week

• After a week

• Other (mention )

4. Has any penalty being levied by Income Tax Authority for filing up tax

returns late?

Yes: No:

5. If yes, who was at real default?

• Yourself

• Your tax consultant

• Any other reason

Part - V Other

1. Whether you have faced misplacement of any documents regarding income

tax by your tax consultant?

Yes: No:

2. Does your tax consultant discuss the financial matters of someone else with

you?

Yes: No:

3. Are you sure that your tax consultant keeps all the information regarding your

income tax matter confidential?

Yes: No:

4. Since how many years you are filing returns?

• 0-5 years

• 5-10 years

• 10-15 years

• 15-20 years

• More than 20 years

5. Since how many years you are filing returns with the current tax

consultant?

• 0-5 years

• 5-10 years

• 10-15 years

• 15-20 years


6. In these years, whether you have changed your tax consultant?

Yes: No:

7. If yes, reason for such change-

Change of office place

High charges

Dissatisfaction

Inconvenience

Death/retirement of consultant

Conflicts with consultant

Any other reason (mention )

8. Have you faced any penalties regarding income tax?

Yes: No:

9. Whether your case was selected for scrutiny? Why?

10. How your tax consultant co-operated in that matter?

11. Difficulties faced by you in getting services from tax consultant?

12. Are you satisfied with the services provided by your tax consultant?

• Fully satisfied

• Partly satisfied

• Not satisfied

13. If not satisfied, mention your difficulties and suggestions.

14. Any other suggestions by you for improvement in the relation between tax

consultant and the firm assessee.

Thank you!

APPENDIX-III

Questionnaire for Partnership Firm Assessees

Note:







1.1 Name of the firm

1.2 Address

1.3 Whether the firm is registered?

Yes: No:

1.4 If yes, Registration Number

1.5 Nature of the business

2.1 Number of partners

2.2 Name of partner 1





3.0 Are you liable for tax audit u/s 44AB of the Income tax Act, 1961?

Yes: No:

4.0 Do you get your accounts audited under the provisions of Indian Partnership

Act, 1932?

Yes: No:

5.1 Name of your auditor:

5.2 Address:

6.1 Name of your tax consultant:

6.2 Address:

6.3 Qualification:


a. Income from house property


c. Capital gain


8.1 What is your book profit range?




8.2 What is your taxable profit range?





1.0 Which of the following services does your tax consultant provide

you?


b. Cost Accountancy

c. Audit

• Internal Audit

• Financial Audit



d.Taxation

• Taxes

• Income Tax

• Value Added Tax

• Service Tax

• Central Excise

• Customs duty









2.0 Does your tax consultant timely notify you the various provisions and


Yes: No:

4.0 Behavior of office staff of the tax consultants is ----------------------------------

--------------------------------------------------------------------------------------


1.0 Do you know-

• Income Tax Act undergoes change every year with additions



• The various items of income that are exempt from tax

• How the taxable income is computed?

• Deductions permissible under section 80G of Income Tax

• At which rate income tax is to be charged?

2.0 Do you discuss Government’s Annual Budget provisions with your tax


Yes: No:

3.0 Does your tax consultant help you in understanding the impact of budget


Yes: No:

4.0 How do you get the information about taxation?



• Through media

(journals, magazines, books, televisions etc.)


1.0 Reasons for filing the first return


• Refund claim



2.0 When you generally do prepare for filing of return?



• 2-3 days before due date

• After due date

3.0 After providing required documents, in how much time your tax consultant

files the return?

• Within 1 day

• Within a week

• After a week


4.0 Have you been fined by Income Tax Authority for filing up tax

returns late?

Yes: No:

5.0 If yes, who was at real default?

• Yourself


• Any other reason

Part - V Relation

1.0 Whether you have faced misplacement of any documents regarding income


Yes: No:

2.0 Does your tax consultant discuss the financial matters of someone else with

you?

Yes: No:

3.0 Are you sure that your tax consultant keeps all the information regarding

your income tax matter confidential?

Yes: No:

4.0 Whether your tax consultant reminds you regarding tax obligations?

Yes: No:

5.0 Since how many years you are filing returns?

• 0-5 years

• 5-10 years

• 10-15 years

• 15-20 years


6.0 Since how many years you are filing returns with the current tax

consultant?

• 0-5 years

• 5-10 years

• 10-15 years

• 15-20 years


7.0 In these years, whether you have changed your tax consultant?

Yes: No:

8.0 If yes, reason for such change-

• Change of office place

• High charges

• Dissatisfaction

• Inconvenience

• Death/retirement of consultant

• Conflicts with consultant

• Any other reason (mention )

9.1 What is your impression about the fees charged by your tax

consultant?

• Higher

• Lowest

• Reasonable


9.2 Suggestions, if any in this regard

10.0 Have you faced any penalties regarding income tax?

Yes: No:

11.0 Difficulties faced by you in getting services from tax consultant?

12.0 Are you satisfied with the services provided by your tax consultant?

• Fully satisfied


• Not satisfied

13.0 If not satisfied, mention your difficulties and suggestions.

14.0 Any other suggestions by you for improvement in the relation between tax

consultant and the firm assessee.

15.0 Few words about your tax consultant-

APPENDIX-IV

Questionnaire for Company Assessees

Note:







1.1 Name of the company

1.2 Address

1.3 Nature of the business

2.1 Number of Directors

2.2 Name of director







3.0 Are you liable for tax audit u/s 44AB of the Income tax Act,1961?

Yes: No

4.1 Name of your statutory auditor:

4.2 Address:

5.1 Do you appoint consultant for service tax, VAT separately?

Yes: No

5.2 If so, why?

6.1 Name of your tax consultant:

6.2 Address:

6.3 Qualification:


a. Income from house property


c. Capital gain


8.1 What is your book profit range?




8.2 What is your taxable profit range?





1.0 Which of the following services does your tax consultant provide

you?


b. Cost Accountancy

c. Audit

• Internal Audit

• Financial Audit



d. Taxation

e. Taxes

• Income Tax

• Value Added Tax

• Service Tax

• Central Excise

• Customs duty

f. Tax Planning (this tries to ensure that the


g. The Compliances and procedural work (this

aims at making sure that all necessary forms

and payments are appropriately submitted.)

h. Consultancy services





2.0 Does your tax consultant timely notify you the various provisions and


Yes: No:

6.0 Behavior of office staff of the tax consultants is ----------------------------------


1.0 Do you know-

• Income Tax Act undergoes change every year with additions



• The various items of income that are exempt from tax

• Deductions permissible under section 80G of Income Tax

Act, 1961?

2.0 Do you discuss Government’s Annual Budget provisions with your tax


Yes: No:

3.0 Does your tax consultant help you in understanding the impact of budget


Yes: No:

4.0 How do you get the information about taxation?



• Through media

(journals, magazines, books, televisions etc.,)


1.0 Reasons for filing the first return


• Refund claim



2.0 When you generally do preparation for filing of return?




3.0 After providing required documents, in how much time your tax consultant

files the return?

• Within 1 day

• Within a week

• After a week


4.0 Has any penalty being levied by Income Tax Authority for filing up tax

returns late?

Yes: No:

5.0 If yes, who was at real default?

• Yourself


• Any other reason(mention )

• Not applicable

6.0 Which difficulties do you face while on-line filing the return?

Part - V Relation

1.0 Whether you have faced misplacement of any documents regarding income


Yes: No:

2.0 Does your tax consultant discuss the financial matters of someone else with

you?

Yes: No:

3.0 Are you sure that your tax consultant keeps all the information regarding

your income tax matter confidential?

Yes: No:

4.0 Whether your tax consultant reminds you regarding tax obligations?

Yes: No:

5.0 Since how many years you are filing returns?

• 0-5 years

• 5-10 years

• 10-15 years

• 15-20 years


6.0 Since how many years you are filing returns with the current tax

consultant?

• 0-5 years

• 5-10 years

• 10-15 years

• 15-20 years


7.0 In these years, whether you have changed your tax consultant?

Yes: No:

8.0 If yes, reason for such change-

• Change of office place

• High charges

• Dissatisfaction

• Inconvenience

• Death/retirement of consultant

• Conflicts with consultant

• Any other reason (mention )

9.1 What is your impression about the fees charged by your tax

consultant?

• Higher

• Lowest

• Reasonable


9.2 Suggestions, if any in this regard

1.0 Have you faced any penalties other than belated return regarding

income tax?

Yes: No:

11.0 Difficulties faced by you in getting services from tax consultant?

12.0 Are you satisfied with the services provided by your tax consultant?

• Fully satisfied


• Not satisfied

13.0 If not satisfied, mention your difficulties and suggestions.

14.0 Any other suggestions by you for improvement in the relation

between tax consultant and the firm assessee.

15.0 Few words about your tax consultant-

Thank you!

appendix -i questionnaire for tax...

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