Post on 23-Jul-2018
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
His/her qualification
c) Name of assistant 3
His/her qualification
d) Name of assistant 4
His/her qualification
e) Name of assistant 5
His/her qualification
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. 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 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
Part – II Services
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
• Tax Planning (this tries to ensure that the
tax liability is minimum)
• The Compliances and procedural work
b. Book – keeping and Accountancy
c. Cost Accountancy
d. Audit
• Internal Audit
• Financial Audit
• Environmental Audit
• Information System Audit
e. Consultancy services
• Management accountancy/Internal audit
• Project planning and finance
• Profit improvement or turnaround studies
• Arrangement for the sources of finance
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.
Part – III Tax Awareness
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
• More than 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. 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 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
2.3 Name of partner 2
2.4 Name of partner 3
2.5 Name of partner 4
2.6 Name of partner 5
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:
7.0 Under which heads of income, your income becomes taxable?
a. Income from house property
b. Profits and gains of business, profession
c. Capital gain
d. Income from other sources
8.1 What is your book profit range?
a. Less than Rs. 1 lakh
b. Rs. 1 lakh to Rs. 5 lakhs
c. More than Rs. 5 lakhs
8.2 What is your taxable profit range?
a. Less than Rs. 1 lakh
b. Rs. 1 lakh to Rs. 5 lakhs
c. More than Rs. 5 lakhs
Part – II Services
1.0 Which of the following services does your tax consultant provide
you?
a. Book – keeping and Accountancy
b. Cost Accountancy
c. Audit
• Internal Audit
• Financial Audit
• Environmental Audit
• Information System Audit
d.Taxation
• Taxes
• 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
e. Consultancy services
• Management accountancy/Internal audit
• Project planning and finance
• Profit improvement or turnaround studies
• Arrangement for the sources of finance
2.0 Does your tax consultant timely notify you the various provisions and
submissions of all taxes?
Yes: No:
4.0 Behavior of office staff of the tax consultants is ----------------------------------
--------------------------------------------------------------------------------------
Part – III Tax Awareness
1.0 Do you know-
• 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?
• 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
consultant before hand?
Yes: No:
3.0 Does your tax consultant help you in understanding the impact of budget
provisions on your tax liability and planning tax accordingly?
Yes: No:
4.0 How do you get the information about taxation?
• Through tax consultant
• Through friends and relatives
• Through media
(journals, magazines, books, televisions etc.)
Part – IV Filing of Returns
1.0 Reasons for filing the first return
• Regular provision
• Refund claim
• Carry forward of loss
• Notice from Income Tax Department
2.0 When you generally do prepare for filing of return?
• 1 month before due date
• 1week before due date
• 2-3 days before due date
• After due date
3.0 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 )
4.0 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
• Your tax consultant
• Any other reason
Part - V Relation
1.0 Whether you have faced misplacement of any documents regarding income
tax by your tax consultant?
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
• More than 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
• More than 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
• Any other (mention )
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
• Partly 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. 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 Name of the company
1.2 Address
1.3 Nature of the business
2.1 Number of Directors
2.2 Name of director
2.3 Name of director
2.4 Name of director
2.5 Name of director
2.6 Name of director
2.7 Name of director
2.8 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:
7.0 Under which heads of income, your income becomes taxable?
a. Income from house property
b. Profits and gains of business, profession
c. Capital gain
d. Income from other sources
8.1 What is your book profit range?
a. Less than Rs. 1 lakh
b. Rs. 1 lakh to Rs. 5 lakhs
c. More than Rs. 5 lakhs
8.2 What is your taxable profit range?
a. Less than Rs. 1 lakh
b. Rs. 1 lakh to Rs. 5 lakhs
c. More than Rs. 5 lakhs
Part – II Services
1.0 Which of the following services does your tax consultant provide
you?
a. Book – keeping and Accountancy
b. Cost Accountancy
c. Audit
• Internal Audit
• Financial Audit
• Environmental Audit
• Information System 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
tax liability is minimum)
g. The Compliances and procedural work (this
aims at making sure that all necessary forms
and payments are appropriately submitted.)
h. Consultancy services
• Management accountancy/Internal audit
• Project planning and finance
• Profit improvement or turnaround studies
• Arrangement for the sources of finance
2.0 Does your tax consultant timely notify you the various provisions and
submissions of all taxes?
Yes: No:
6.0 Behavior of office staff of the tax consultants is ----------------------------------
Part – III Tax Awareness
1.0 Do you know-
• 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
• Deductions permissible under section 80G of Income Tax
Act, 1961?
2.0 Do you discuss Government’s Annual Budget provisions with your tax
consultant before hand?
Yes: No:
3.0 Does your tax consultant help you in understanding the impact of budget
provisions on your tax liability and planning tax accordingly?
Yes: No:
4.0 How do you get the information about taxation?
• Through tax consultant
• Through friends and relatives
• Through media
(journals, magazines, books, televisions etc.,)
Part – IV Filing of Returns
1.0 Reasons for filing the first return
• Regular provision
• Refund claim
• Carry forward of loss
• Notice from Income Tax Department
2.0 When you generally do preparation for filing of return?
• 1 month before due date
• 1week before due date
• Any other (mention )
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
• Other (mention )
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
• Your tax consultant
• 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
tax by your tax consultant?
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
• More than 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
• More than 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
• Any other (mention )
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
• Partly 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!