FORM NO.

3CD
[See rule 6G(2)]
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
xyz
1 Name of the assessee HYUNDAI TRANSYS LEAR AUTOMOTIVE INDIA PRIV
ATE LIMITED
2 Address PLOT NO. A6 & A7, SIPCOT INDUSTRIAL PARK, , IRRUN
GATTUKOTTAI, SRIPERUMBUDUR TALUK, , KANCHEEP
URAM DISTRICT , TAMIL NADU , 602117
3 Permanent Account Number (PAN) AACCD7225K
4 Whether the assessee is liable to pay indirect tax like excise Yes
duty, service tax, sales tax, goods and services tax,customs
duty,etc. if yes, please furnish the registration number or,GST
number or any other identification number allotted for the
same
Sl Type Registration Number
No.
1 Central Excise Duty AACCD7225KXM002
2 Central Excise Duty AACCD7225KXM001
3 Goods and Services tax TAMIL NADU 33AACCD7225K2ZP
4 Sales TAX/VAT TAMIL NADU 33921722548
5 Service Tax AACCD7225KST001
6 Sales TAX/VAT TAMIL NADU 896698
7 Customs Duty 0407029915
5 Status Company
6 Previous year from 01/04/2019 to 31/03/2020
7 Assessment Year 2020-21
8 Indicate the relevant clause of section 44AB under which the audit has been conducted
Sl Relevant clause of section 44AB under which the audit has been conducted
No.
1 Clause 44AB(a)-Total sales/turnover/gross receipts of business exceeding specified limits
8 a Whether the assessee has opted for taxation under section 115BA/115BAA/115BAB Yes
Section under which option exercised 115BAA
9 a If firm or Association of Persons, indicate names of partners/members and their profit sharing ratios. In case
of AOP, whether shares of members are indeterminate or unknown ?
[Link]. Name Profit Sharing Ratio
(%)
1
9 b If there is any change in the partners or members or in their profit sharing ratio since the last date of the
preceding year, the particulars of such change.
[Link]. Date of change Name of Partner/ Type of Old profit New Remarks
Member change sharing profit
ratio Sharing
Ratio
10 a Nature of business or profession (if more than one business or profession is carried on during the previous year, nature
of every business or profession).
[Link]. Sector Sub Sector Code
1 MANUFACTURING Manufacture of parts and accessories of motor ve 04086
hicles and engines
10 b If there is any change in the nature of business or profession, the particulars of such change No
[Link]. Business Sector SubSector Code
11 a Whether books of accounts are prescribed under section 44AA, if yes, list of books so prescribed No
[Link]. Books prescribed
11 b List of books of account maintained and the address at which the books of accounts are kept. (In case books of account
are maintained in a computer system, mention the books of account generated by such computer system. If the books of
accounts are not kept at one location, please furnish the addresses of locations along with the details of books of accounts
maintained at each location.) Same as 11(a) above
[Link]. Books maintained Address Line 1 Address Line 2 City or Town or State PinCode
District
1 Cash book Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct, ADU
2 Bank book Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct ADU
3 Sales book Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct ADU
 4 Purchase book Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct ADU
5 Journal register Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct ADU
6 Debtors & Creditors Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
ledger COT Industrial Park rumbudur Taluk ct ADU
7 Stock Ledger Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct ADU
8 Fixed Assets register Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct ADU
9 Payroll records Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct ADU
10 General Ledger Plot No. A6 & A7, SIP Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
COT Industrial Park rumbudur Taluk ct ADU
11 Stock Ledger Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
12 Purchase book Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
13 Cash book Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
14 Bank book Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
15 Sales book Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
16 Journal register Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
17 Debtors & Creditors Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
ledger kkam Village, Thiruv ADU
allur
18 Fixed Assets register Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
19 Payroll records Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
20 General Ledger Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
kkam Village, Thiruv ADU
allur
21 Other relevant statu Plot No. A6 & A7, SIP
Irrungattukottai, Sripe Kancheepuram Distri TAMIL N 602117
tory records/register COT Industrial Parkrumbudur Taluk ct ADU
s, statements, vouche
rs, etc.
22 Other relevant statu Plot No.6, Paparamba Thiruvallur Thiruvallur District TAMIL N 602025
tory records/register kkam Village, Thiruv ADU
s, statements, vouche allur
rs, etc.
11 c List of books of account and nature of relevant documents examined. Same as 11(b) above
Books Examined
Cash book
Bank book
Sales book
Purchases book
Journal register
Debtors and Creditors ledger
Payroll records
Fixed assets register
General Ledger
Stock Ledger
Other relevant statutory records/registers, statements, vouchers, etc
12 Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if yes, indicate No
the amount and the relevant section (44AD, 44ADA, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XII-G,
First Schedule or any other relevant section).
[Link]. Section Amount
Nil
13 a Method of accounting employed in the previous year Mercantile system
13 b Whether there has been any change in the method of accounting employed vis-a-vis the method employed in No
the immediately preceding previous year.
13 c If answer to (b) above is in the affirmative, give details of such change , and the effect thereof on the profit or loss.
Particulars Increase in profit(Rs.) Decrease in profit(Rs.)
13 d Whether any adjustment is required to be made to the profits or loss for complying with the provisions of Yes
income computation and disclosure standards notified under section 145(2).
13 e If answer to (d) above is in the affirmative, give details of such adjustments.
[Link]. ICDS Increase in profit(Rs.) Decrease in profit(Rs.) Net effect(Rs.)
1 ICDS V - Tangible Fixed Assets 0 0 0
Total
13 f Disclosure as per ICDS.
[Link]. ICDS Disclosure
1 ICDS I - Accounting Policies Refer Note 2 of the financial statements for summary of signific
ant accounting policies.
2 ICDS II - Valuation of Inventories Refer Note 2(g) of the financial statemnets for accounting policy
on valuation of inventories.
3 ICDS III - Construction Contracts The Company is engaged in the business of manufcaturing and
sale of seats for passenger cars. Accordingly, the Company does
not deal in construction contracts. Hence, Income Computation
and Disclosure Standard (ICDS) - III is not applicable
4 ICDS IV - Revenue Recognition Refer Note 2(i) of the financial statemnets for accounting polciy
on revenue recognition.
5 ICDS V - Tangible Fixed Assets Refer Note 2 (d,e) of the financial statements for accounting po
licy on tangible fixed assets. Depreciation calculated as per the
provisions of the Income-tax Act, 1961 and as required by Inco
me Computation and Disclosure Standard (ICDS) - V, adjustm
ent to profit has been reported as '0' due to same information b
eing disclosed against clause 18 of Form No. 3CD. However, the
increase in profits pursuant to the compliance of ICDS amount
s to Rs. 168,766,173 and decrease in profits amounts to Rs. 141,
805,415
6 ICDS VII - Governments Grants There is no Government grant received during the previous yea
r and accordingly Income Computation and Disclosure Standar
d (ICDS) -VII is not applicable.
7 ICDS IX - Borrowing Costs The Company does not have borrowings during the year. Accor
dingly, Income Computation and Disclosure Standard (ICDS) -
IX is not applicable
8 ICDS X - Provisions, Contingent Liabilities and Refer Note 2(o) of the financial statements for accounting policy
Contingent Assets on provisions, contingent liabilities and contingent assets. As co
nfirmed by the Management, there are no contingent assets that
should be recognised in accordance with Income Computation
and Disclosure Standard (ICDS) - X
14 a Method of valuation of closing stock employed in the previous year. Refer Note 2(g) of the financ
ial statements for accounting
policy on valuation of invent
ories
14 b In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof on No
the profit or loss, please furnish:
Particulars Increase in profit(Rs.) Decrease in profit(Rs.)
15 Give the following particulars of the capital asset converted into stock-in-trade
[Link]. (a) Description of capital asset (b) Date of (c) Cost of (d) Amount at
acquisition acquisition which the asset
is converted into
stock-in trade
Nil
16 Amounts not credited to the profit and loss account, being:-
16 a The items falling within the scope of section 28
[Link]. Description Amount
Nil
16 b The proforma credits, drawbacks, refunds of duty of customs or excise or service tax or refunds of sales tax or value
added tax or Goods and Services Tax,where such credits, drawbacks or refunds are admitted as due by the authorities
concerned
[Link]. Description Amount
16 c Escalation claims accepted during the previous year
[Link]. Description Amount
Nil
16 d Any other item of income
[Link]. Description Amount
Nil
16 e Capital receipt, if any
[Link]. Description Amount
Nil
17 Where any land or building or both is transferred during the previous year for a consideration less than value adopted or
assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please furnish:
[Link]. Details of Address Address City/Town/ State Pincode Consideration Value
property Line 1 Line 2 District received or adopted or
accrued assessed or
assessable
18 Particulars of depreciation allowable as per the Income Tax Act,1961 in respect of each asset or block of assets, as the case
may be, in the following form:-
[Link]. Descript- Rate of OpeningAdjust- Adjust- Additions Deduct DepreciationWritten
ion of deprec- WDV / ment to ment Purchase CENT Change Subsidy/Total ions(C)Allowable Down
Block of iation Actual WDV written Value VAT in Rate Grant Value (D) Value
Assets/ (In (A) (A) u/s down (1) (2) of Ex- (4) of at the
Class of Percent- 115BAAvalue change Purcha end of
Assets age) (3) ses (B) the
(1+2+ year
3+4) (A
+B-C-
D)
1 Plant & 15% 564368 0 564368 1402653 0 -15531 0 138712 199173 103174733 597914
Machinery 532 532 33 80 153 6 216
@ 15%
2 Furnitures 10% 207832 0 207832 2486915 0 0 0 248691 19068 2237197 210139
& 76 76 5 26
Fittings
@ 10%
3 Plant & 40% 283938 0 283938 1965673 0 -1752 0 196549 43051 16807626 311981
Machinery 69 69 8 86 78
@ 40%
4 Building 10% 182978 0 182978 276000 0 0 0 276000 30590 18308584 164915
@ 10% 430 430 256
5 Intangible 25% 510910 0 510910 0 0 0 0 0 0 1277275 383182
Assets @ 1 1 6
25%
* For Addition and Deduction Details refer Addition and Deduction Detail Tables At the End of the Page
19 Amounts admissible under sections :
[Link]. Section Amount debited to Amounts admissible as per the provisions of the Income-tax
profit and loss Act, 1961 and also fulfils the conditions, if any specified under
account the relevant provisions of Income-tax Act, 1961 or Income-tax
Rules,1962 or any other guidelines, circular, etc., issued in this
behalf.
Nil
20 a Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable
to him as profits or dividend. [Section 36(1)(ii)]
[Link]. Description Amount
20 b Details of contributions received from employees for various funds as referred to in section 36(1)(va):
[Link]. Nature of fund Sum Due date for The actual The actual date
received payment amount paid of payment to
from the concerned
employees authorities
1 Provident Fund 96448 15/05/2019 96448 03/05/2019
2 Provident Fund 96448 15/06/2019 96448 07/06/2019
3 Provident Fund 96448 15/07/2019 96448 01/07/2019
4 Provident Fund 60199 15/08/2019 60199 05/08/2019
5 Provident Fund 102592 15/08/2019 102592 01/08/2019
6 Provident Fund 102592 15/09/2019 102592 04/09/2019
7 Provident Fund 102592 15/10/2019 102592 03/10/2019
8 Provident Fund 102490 15/11/2019 91990 13/11/2019
9 Provident Fund 102275 15/12/2019 91775 06/12/2019
10 Provident Fund 113780 15/01/2020 113780 06/01/2020
 11 Provident Fund 115346 15/02/2020 115346 04/02/2020
12 Provident Fund 115346 15/03/2020 115346 04/03/2020
13 Provident Fund 115346 15/05/2020 115346 15/04/2020
14 Provident Fund 999500 15/05/2019 1000434 03/05/2019
15 Provident Fund 990429 15/06/2019 953227 07/06/2019
16 Provident Fund 991141 15/07/2019 991141 01/07/2019
17 Provident Fund 1394305 15/08/2019 1394305 05/08/2019
18 Provident Fund 1130673 15/08/2019 1130770 02/08/2019
19 Provident Fund 1115611 15/09/2019 1119396 04/09/2019
20 Provident Fund 1108348 15/10/2019 1108348 03/10/2019
21 Provident Fund 1111247 15/11/2019 897510 06/11/2019
22 Provident Fund 1108976 15/12/2019 889261 06/12/2019
23 Provident Fund 1218083 15/01/2020 1218083 06/01/2020
24 Provident Fund 598044 15/01/2020 598044 09/01/2020
25 Provident Fund 87639 15/01/2020 87639 09/01/2020
26 Provident Fund 1188918 15/02/2020 1192406 04/02/2020
27 Provident Fund 1173299 15/03/2020 1183046 04/03/2020
28 Provident Fund 1177067 15/05/2020 1177067 15/04/2020
29 Any Fund set up under the provisions of ESI 20253 15/05/2019 20262 09/05/2019
Act,1948
30 Any Fund set up under the provisions of ESI 19734 15/06/2019 19721 11/06/2019
Act,1948
31 Any Fund set up under the provisions of ESI 20678 15/07/2019 20663 09/07/2019
Act,1948
32 Any Fund set up under the provisions of ESI 10764 15/08/2019 10765 14/08/2019
Act,1948
33 Any Fund set up under the provisions of ESI 10708 15/09/2019 10712 09/09/2019
Act,1948
34 Any Fund set up under the provisions of ESI 10304 15/10/2019 10311 14/10/2019
Act,1948
35 Any Fund set up under the provisions of ESI 5408 15/11/2019 5410 08/11/2019
Act,1948
36 Any Fund set up under the provisions of ESI 5607 15/12/2019 5424 03/12/2019
Act,1948
37 Any Fund set up under the provisions of ESI 5424 15/01/2020 5420 10/01/2020
Act,1948
38 Any Fund set up under the provisions of ESI 5521 15/02/2020 5520 11/02/2020
Act,1948
39 Any Fund set up under the provisions of ESI 5765 15/03/2020 5765 11/03/2020
Act,1948
40 Any Fund set up under the provisions of ESI 5668 15/04/2020 5677 15/04/2020
Act,1948
41 Any Other Welfare Fund 3520 31/01/2020 3520 13/01/2020
21 a Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital, personal,
advertisement expenditure etc
Capital expenditure
[Link]. Particulars Amount in Rs.
Personal expenditure
[Link]. Particulars Amount in Rs.
Advertisement expenditure in any souvenir, brochure, tract, pamphlet or the like published by a political party
[Link]. Particulars Amount in Rs.
Expenditure incurred at clubs being entrance fees and subscriptions
[Link]. Particulars Amount in Rs.
1 TAMIL NADU GOLF FEDERATION 204050
2 KOREAN INVESTMENT COMPANY ASSOCIATION 70000
3 KOREAN ASSOCIATION FEE 100000
Expenditure incurred at clubs being cost for club services and facilities used.
[Link]. Particulars Amount in Rs.
Expenditure by way of penalty or fine for violation of any law for the time being force
[Link]. Particulars Amount in Rs.
1 Customs duty penalty 29888
Expenditure by way of any other penalty or fine not covered above
[Link]. Particulars Amount in Rs.
Expenditure incurred for any purpose which is an offence or which is prohibited by law
[Link]. Particulars Amount in Rs.
(b) Amounts inadmissible under section 40(a):-
(i) as payment to non-resident referred to in sub-clause (i)
(A) Details of payment on which tax is not deducted:
[Link]. Date of Amount of Nature of Name of the PAN of Address Address City or Pincode
payment payment payment payee the payee,if Line 1 Line 2 Town or
avaliable District
(B) Details of payment on which tax has been deducted but has not been paid during the previous year or in the subsequent year
before the expiry of time prescribed under section200(1)
[Link]. Date of Amount of Nature of Name of PAN of Address Address City or Pincode Amount
payment payment payment the payee the Line 1 Line 2 Town or of tax
payee,if District deducted
avaliable
(ii) as payment referred to in sub-clause (ia)
(A) Details of payment on which tax is not deducted:
[Link]. Date of AmountNature of Name of PAN of Address Line Address City or Town Pincode
payment of payment the payee the 1 Line 2 or District
payment payee,if
avaliable
(B) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in
sub- section (1) of section 139.
[Link]. Date of Amount Nature Name of PAN of Address Address City or Pincode Amount Amount out
payment of of the the Line 1 Line 2 Town or of tax of (VI)
payment payment payer payee,if District deducted deposited, if
avaliable any
(iii) as payment referred to in sub-clause (ib)
(A) Details of payment on which levy is not deducted:
[Link]. Date of Amount Nature of Name of PAN of Address Line Address City or Pincode
payment of payment the payee the 1 Line 2 Town or
payment payee,if District
avaliable
(B) Details of payment on which levy has been deducted but has not been paid on or before the due date specified in
sub- section (1) of section 139.
[Link]. Date of Amount Nature Name of PAN of Address Address City or Pincode Amount Amount out
payment of of the the Line 1 Line 2 Town or of levy of (VI)
payment payment payer payee,if District deducted deposited, if
avaliable any
(iv) fringe benefit tax under sub-clause (ic)
(v) wealth tax under sub-clause (iia)
(vi) royalty, license fee, service fee etc. under sub-clause (iib).
(vii) salary payable outside India/to a non resident without TDS etc. under sub-clause (iii).
[Link]. Date of Amount of Name of the PAN of Address Line 1 Address City Pincode
payment payment payee the payee,if Line 2
avaliable
(viii) payment to PF /other fund etc. under sub-clause (iv)
(ix) tax paid by employer for perquisites under sub-clause (v)
(c) Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration inadmissible under
section 40(b)/40(ba) and computation thereof;
[Link]. Particulars Section Amount debited Amount Amount Remarks
to P/L A/C Admissible Inadmissible
(d) Disallowance/deemed income under section 40A(3):
(A) On the basis of the examination of books of account and other relevant documents/evidence, whether the Yes
expenditure covered under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank
or account payee bank draft. If not, please furnish the details:
[Link]. Date Of Payment Nature Of Amount in Rs Name of the payee Permanent Account
Payment Number of the payee, if
available
(B) On the basis of the examination of books of account and other relevant documents/evidence, whether the payment Yes
referred to in section 40A(3A) read with rule 6DD were made by account payee cheque drawn on a bank or account
payee bank draft If not, please furnish the details of amount deemed to be the profits and gains of business or
profession under section 40A(3A)
[Link]. Date Of Payment Nature Of Amount in Rs Name of the payee Permanent Account
Payment Number of the payee, if
available
(e) Provision for payment of gratuity not allowable under section 40A(7)
(f) Any sum paid by the assessee as an employer not allowable under section 40A(9)
(g) Particulars of any liability of a contingent nature
[Link]. Nature Of Liability Amount in Rs.
(h) Amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to income which
does not form part of the total income
[Link]. Nature Of Liability Amount in Rs.
(i) Amount inadmissible under the proviso to section 36(1)(iii)
22 Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act, 8017
2006
23 Particulars of any payment made to persons specified under section 40A(2)(b).
[Link]. Name of Related PAN of Related Person Relation Nature of Payment Made(Amount)
Person trasaction
1 Hyundai Motor Compan AACCH3515L Ulimate Holding comp Receiving of servi 313063
y Limted, Korea any ces
2 Hyundai Transys Inc. (F AADCD5479L Holding company Purchases of good 89795838
ormerly Hyundai Dymos s
Inc.), Korea
3 Hyundai Transys Inc.(F AADCD5479L Holding company Purchases of fixed 71577440
ormerly Hyundai Dymos assets
Inc.), Korea
4 Hyundai Transys Inc.(F AADCD5479L Holding company Technical support 52743236
ormerly Hyundai Dymos and management
Inc.), Korea fee
5 Hyundai Transys Inc. (F AADCD5479L Holding company Royalty 251049884
ormerly Hyundai Dymos
Inc.), Korea
6 Hyundai Transys Inc. (F AADCD5479L Holding company Commission paid 822588
ormerly Hyundai Dymos on bank guarante
Inc.), Korea e
7 Hyundai Transys Inc. (F AADCD5479L Holding company Dividend paid 484397414
ormerly Hyundai Dymos
Inc.), Korea
8 Hyundai Autoever India AAFCA8177N Other related parties Purchases of fixed 17778006
Private Limited, India assets
9 Hyundai Autoever Corp AAICA3027G Other related parties Purchases of fixed 1646732
oration, Korea assets
10 Hyundai Autoever Corp AAICA3027G Other related parties Receiving of servi 342078
oration, Korea ces
11 Hyundai Autoever India AAFCA8177N Other related parties Receiving of servi 5266423
Private Limited, India ces
12 Hyundai Dream Tour In Other related parties Receiving of servi 1482906
c. ces
13 Glovis India Private Lim AACCG5453E Other related parties Receiving of servi 1043560
ited, India ces
14 Lear Automotive India P AAACL1978K Entity having significa Receiving of servi 3234951
rivate Limted, India nt influence ces
15 Lear Corporation, USA AAACL8851B Entity having significa Dividend paid 260829377
nt influence
16 Dong Sub Yoon BNIPD7379B Key management perso Remuneration 21122870
nnel
17 Seungeui Yang AVPPY6086N Key management perso Remuneration 13531717
nnel
18 Mobis India Limited, In AAECM3018M Other related parties Purchases of Goo 80171204
dia ds
19 Hyundai Motors India L AAACH2364M Fellow subsidiary Purchases of Goo 972465158
imited, India ds
20 Hyundai Engineering Pl AABCH8073Q Other related parties Purchases of Goo 4394990
astics India Private Limi ds
ted, India
21 Hyundai Transys India AAECH3295B Fellow subsidiary Purchases of Goo 116313
Private Limited, India ds
22 Hyundai Construction E AABCH8756Q Other related parties Purchases of Stor 14225
quipment India Private es and Spares
Limited, India
23 Hyundai Autoever India AAFCA8177N Other related parties Purchases of Stor 399971
Private Limited, India es and Spares
24 Amounts deemed to be profits and gains under section 32AC or 32AD or 33AB or 33ABA or 33AC.
[Link]. Section Description Amount
 Nil
25 Any amount of profit chargeable to tax under section 41 and computation thereof.
[Link]. Name of Person Amount of income Section Description of Transaction Computation if any
Nil
26 (i)* In respect of any sum referred to in clause (a), (b), (c), (d), (e), (f) or (g)of section 43B, the liability for which:-
26 (i)A pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year
and was :-
26 (i)(A)(a) Paid during the previous year
[Link]. Section Nature of liability Amount
1 Sec 43B(a)-Tax,Duty,Cess,Fee etc Tamil Nadu Value Added Tax 74
2 Sec 43B(b)-provident,superannuation,gratuity/ Gratuity 4757364
other fund
3 Sec 43B(f)-leave encashment Compensated Absences 4667147
4 Sec 43B(b)-provident,superannuation,gratuity/ Provident Fund 5072
other fund
5 Sec 43B(b)-provident,superannuation,gratuity/ Employee State Insurance 954
other fund
26 (i)(A)(b) Not paid during the previous year
[Link]. Section Nature of liability Amount
6 Sec 43B(b)-provident,superannuation,gratuity/ Gratuity 50965348
other fund
7 Sec 43B(f)-leave encashment Compensated Absences 67972667
26 (i)B was incurred in the previous year and was
26 (i)(B)(a) Paid on or before the due date for furnishing the return of income of the previous year under section 139(1)
[Link]. Section Nature of liability Amount
8 Sec 43B(c)-sum referred to u/s 36(1)(ii) Bonus 34771085
9 Sec 43B(a)-Tax,Duty,Cess,Fee etc Goods and Service tax 2438351
10 Sec 43B(f)-leave encashment Compensated Absences 7510868
11 Sec 43B(b)-provident,superannuation,gratuity/ Provident Fund 1298391
other fund
12 Sec 43B(b)-provident,superannuation,gratuity/ Employee State Insurance 24602
other fund
26 (i)(B)(b) not paid on or before the aforesaid date
[Link]. Section Nature of liability Amount
13 Sec 43B(c)-sum referred to u/s 36(1)(ii) Bonus 8053943
14 Sec 43B(f)-leave encashment Compensated Absences 10642508
15 Sec 43B(b)-provident,superannuation,gratuity/ Empolyee State Insurance 379
other fund
16 Sec 43B(b)-provident,superannuation,gratuity/ Gratuity 24676889
other fund
(State whether sales tax,goods and services Tax, No
customs duty, excise duty or any other indirect
tax,levy,cess,impost [Link] passed through the profits
and loss account.)
27 a Amount of Central Value Added Tax Credits/ Input Tax Credit(ITC) availed of or utilised during the previous Yes
year and its treatment in profit and loss account and treatment of outstanding Central Value Added Tax Credits/
Input Tax Credit(ITC) in accounts
CENVAT/ITC Amount Treatment in Profit and
Loss/Accounts
Opening Balance 202027904 Refer Appendix 4
Credit Availed 2744563847 Refer Appendix 4
Credit Utilized 2699490039 Refer Appendix 4
Closing/Outstanding 247101712 Refer Appendix 4
Balance
27 b Particulars of income or expenditure of prior period credited or debited to the profit and loss account :-
[Link]. Type Particulars Amount Prior period to which
itrelates(Year in yyyy-
yyformat)
Nil
28 Whether during the previous year the assessee has received any property, being share of a company not being a No
company in which the public are substantially interested, without consideration or for inadequate consideration
as referred to in section 56(2)(viia)
[Link]. Name of PAN of the Name of the CIN of the company No. of Shares Amount of Fair Market
the person person, if company from Received consideration value of the
from available which shares paid shares
which received
 shares
received
Nil
29 Whether during the previous year the assessee received any consideration for issue of shares which exceeds the No
fair market value of the shares as referred to in section 56(2)(viib). If yes, please furnish the details of the same
[Link]. Name of the person from whom PAN of the person, if No. of Shares Amount of Fair Market
consideration received for issue of available consideration value of the
shares received shares
Nil
A(a) Whether any amount is to be included as income chargeable under the head ‘income from other sources’ as No
referred to in clause (ix) of sub-section (2) of section 56?
A(b) If yes, please furnish the following details:
[Link]. Nature of income: Amount (in Rs.)
B(a) Whether any amount is to be included as income chargeable under the head ‘income from other sources’ as No
referred to in clause (x) of sub-section (2) of section 56
B(b) If yes, please furnish the following details:
[Link]. Nature of income: Amount (in Rs.)
30 Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount No
borrowed) repaid,otherwise than through an account payee cheque,(Section 69D)
[Link] of PAN of Address Address City or State Pin Amount Date of Amount Amount Date of
the the Line 1 Line 2 Town or code borrowed Borrow due repaid Repay
person person, District ing including ment
from if interest
whom available
amount
borrowed
or repaid
on hundi
Nil
A(a) Whether primary adjustment to transfer price, as referred to in sub-section (1) of section 92CE, has been made No
during the previous year.
A(b) If yes, please furnish the following details:
[Link]. Under which Amount (in Whether the excess If yes, whether If no, the amount (in Expected date
clause of sub- Rs.) of money available the excess Rs.) of imputed interest of repatriation
section (1) of primary with the associated money has income on such excess of money
section 92CE adjustment enterprise is been repatriated money which has not
primary required to be within the been repatriated within
adjustment is repatriated to India prescribed time. the prescribed time
made as per the provisions
of sub-section (2) of
section 92CE.
B(a) Whether the assessee has incurred expenditure during the previous year by way of interest or of similar nature No
exceeding one crore rupees as referred to in sub-section (1) of section 94B
B(b) If yes, please furnish the following details:
[Link]. Amount (in Rs.) Earnings before Amount (in Rs.) Details of interest Details of interest
of expenditure by interest, tax, of expenditure by expenditure brought expenditure carried
way of interest or depreciation and way of interest forward as per sub-section forward as per sub-section
of similar nature amortization or of similar (4) of section 94B. (4) of section 94B:
incurred (EBITDA) nature as per Assessment Amount(in Assessment Amount(in
during the (i) above which Year Rs.) Year Rs.)
previous year (in exceeds 30% of
Rs.) EBITDA as per
(ii) above.
Nil
C(a) Whether the assessee has entered into an impermissible avoidance arrangement, as referred to in section 96, No
during the previous year.(This Clause is kept in abeyance till 31st March, 2021)
C(b) If yes, please furnish the following details:
[Link]. Nature of the impermissible avoidance arrangement Amount (in Rs.) of tax benefit in the previous year
arising, in aggregate, to all the parties to the arrangement
31 a Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or accepted during
the previous year :-
[Link]. Name of the Address of Permanent Amount Whether Maximum Whether the In case the
lender or the lender or Account of loan the loan amount loan or deposit loan or deposit
depositor depositor Number(if or or outstanding was taken was taken
 available with deposit deposit in the account or accepted or accepted
the assessee) of taken or was at any time by cheque by cheque or
the lender or the accepted squared during the or bank draft bank draft,
depositor up previous year or use of whether the
during electronic same was taken
the clearing or accepted
previous system by an account
year through a payee cheque
bank account. or an account
payee bank
draft.
Nil
31 b Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during
the previous year:-
[Link]. Name of the person from Address of the person Permanent Amount Whether the In case the
whom specified sum is from whom specified Account of specified sum specified sum was
received sum is received Number (if specified was taken or taken or accepted
available sum accepted by by cheque or bank
with the taken or cheque or bank draft, whether the
assessee) of accepted draft or use same was taken
the person of electronic or accepted by
from whom clearing system an account payee
specified through a bank cheque or an
sum is account account payee
received bank draft.
Nil
(Particulars at (a) and (b) need not be given in the case of a Government company, a banking company or a corporation established
by a Central, State or Provincial Act.)
31 b(a) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in
a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person,
during the previous year, where such receipt is otherwise than by a cheque or bank draft or use of electronic clearing
system through a bank account :-
[Link]. Name of the Address of the payer Permanent Account Nature of Amount of Receipt Date of
Payer Number (if transaction receipt
available with the
assessee) of the
Payer
31 b(b) Particulars of each receipt in an amount exceeding the limit specified in section 269ST, in aggregate from a person in
a day or in respect of a single transaction or in respect of transactions relating to one event or occasion from a person,
received by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the
previous year :-
[Link]. Name of the Payer Address of the payer Permanent Account Amount of Receipt
Number (if available with
the assessee) of the Payer
31 b(c) Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate to a person
in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person,
otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous
year :-
[Link]. Name of the Address of the Permanent Account Nature of Amount of Date of
Payee payee Number (if transaction Payment Payment
available with the
assessee) of the
Payee
31 b(d) Particulars of each payment in an amount exceeding the limit specified in section 269ST, in aggregate to a person in a
day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, made
by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year :-
[Link]. Name of the Payee Address of the payee Permanent Account Amount of Payment
Number (if available with
the assessee) of the Payee
(Particulars at (ba), (bb), (bc) and (bd) need not be given in the case of receipt by or payment to a Government company, a banking
Company, a post office savings bank, a cooperative bank or in the case of transactions referred to in section 269SS or in the case
of persons referred to in Notification No. S.O. 2065(E) dated 3rd July, 2017)
31 c Particulars of each repayment of loan or deposit or any specified advance in an amount exceeding the limit specified
in section 269T made during the previous year:—
 [Link]. Name of the Address of the payee Permanent AmountMaximum Whether the In case the repayment
payee Account of the amount repayment was made by cheque or
Number(if repayment
outstanding in was made bank draft, whether the
available the account by cheque same was repaid by an
with the at any time or bank account payee cheque or
assessee)of during the draft or use an account payee bank
the payee previous year of electronic draft.
clearing
system
through a
bank account.
Nil
31 d Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section
269T received otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account
during the previous year:—
[Link]. Name of the payer Address of the payer Permanent Account Number (if Amount of repayment
available with the assessee)of the of loan or deposit or
payer any specified advance
received otherwise than
by a cheque or bank
draft or use of electronic
clearing system through a
bank account during the
previous year
Nil
31 e Particulars of repayment of loan or deposit or any specified advance in an amount exceeding the limit specified in section
269T received by a cheque or bank draft which is not an account payee cheque or account payee bank draft during the
previous year:—
[Link]. Name of the payer Address of the payer Permanent Account Number (if Amount of repayment
available with the assessee)of the of loan or deposit or
payer any specified advance
received by a cheque or
bank draft which is not an
account payee cheque or
account payee bank draft
during the previous year.
Nil
Note: (Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or any deposit or specified advance
taken or accepted from Government, Government company, banking company or a corporation established by a Central, State
or Provincial Act)
32 a Details of brought forward loss or depreciation allowance, in the following manner, to extent available
[Link]. Assessment Nature of loss/allowance Amount All Amount Amount as assessed Remarks
Year as losses/ as (give reference to
returned allowances
adjusted relevant order)
not by Amount Order U/S and
allowed withdrawal as Date
under of assessed
section additional
115BAA depreciation
on
account
of
opting
for
taxation
under
section
115BAA(To
be filled
in for
assessment
year
2020-21
only)
Nil
32 b Whether a change in shareholding of the company has taken place in the previous year due to which No
the losses incurred prior to the previous year cannot be allowed to be carried forward in terms of
section 79.
32 c Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year. No
If yes, please furnish the
details below
32 d Whether the assessee has incurred any loss referred to in section 73A in respect of any specified business No
during the previous year
If yes, please furnish details
of the same
32 e In case of a company, please state that whether the company is deemed to be carrying on a speculation business No
as referred in explanation to section 73
If yes, please furnish the details of speculation loss if any
incurred during the previous year
33 Section-wise details of deductions, if any admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA) Yes
[Link]. Section Amount
1 80G 4500000
34 a Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter Yes
XVII-BB, if yes please furnish
[Link]. Tax Section Nature of Total Total Total Amount Total Amount Amount of
deduction payment amount of amount amount of tax amount of tax tax
and payment on which on which deducted on which deducted deducted or
collection or receipt tax was tax was or tax was or collected
Account of the required deducted collected deducted collected not
Number nature to be or out of (6) or on (8) deposited
(TAN) specified deducted collected collected to the
in column or at at less credit of
(3) collected specified than the Central
out of (4) rate out of specified Government
(5) rate out of out of (6)
(7) and (8)
1 CHED061 192 Salary 284491096 284491096 284491096 38659837 0 0 0
78E
2 CHED061 194C Payments 44143545 44143545 44143545 87258125 0 0 0
78E to contrac 19 19 19
tors
3 CHED061 194J Fees for pr 31468348 31468348 31468348 3058953 0 0 0
78E ofessional
or technic
al services
4 CHED061 194-I Rent 8257481 8257481 8257481 756387 0 0 0
78E
5 CHED061 195 Other sum 305141113 305141113 305141113 30778394 0 0 0
78E s
6 CHED061 194H Commissi 116500 116500 116500 11650 0 0 0
78E on or brok
erage
7 CHED061 206C Profits an 848735 848735 848735 8826 0 0 0
78E d gains fro
m the busi
ness of tra
ding in alc
oholic liqu
or and for
est produc
e and scra
p etc
34 b Whether the assessee is required to furnish the statement of tax deducted or tax collected. If yes, Please furnish Yes
the details:
[Link]. Tax deduction Type of Form Due date for Date of Whether the statement of If not, please
and collection furnishing furnishing, tax deducted or collected furnish list of
Account if furnished contains information about details/
Number (TAN) all details/transactions transactions which
which are required to be are not reported
reported
1 CHED06178E 24Q 31/07/2019 29/07/2019 Yes
2 CHED06178E 26Q 31/07/2019 30/07/2019 Yes
 3 CHED06178E 27Q 31/07/2019 30/07/2019Yes
4 CHED06178E 27EQ 15/07/2019 12/07/2019Yes
5 CHED06178E 24Q 31/10/2019 30/10/2019Yes
6 CHED06178E 26Q 31/10/2019 30/10/2019Yes
7 CHED06178E 27Q 31/10/2019 30/10/2019Yes
8 CHED06178E 27EQ 15/10/2019 14/10/2019Yes
9 CHED06178E 24Q 31/01/2020 30/01/2020Yes
10 CHED06178E 26Q 31/01/2020 30/01/2020Yes
11 CHED06178E 27Q 31/01/2020 30/01/2020Yes
12 CHED06178E 27EQ 15/01/2020 13/01/2020Yes
13 CHED06178E 24Q 31/07/2020 01/07/2020Yes
14 CHED06178E 26Q 31/07/2020 22/05/2020Yes
15 CHED06178E 27Q 31/07/2020 22/05/2020Yes
16 CHED06178E 27EQ 31/07/2020 14/05/2020Yes
34 c Whether the assessee is liable to pay interest under section 201(1A) or section 206C(7).If yes, please furnish Yes
[Link]. Tax deduction and collection Amount of interest Amount paid out of column (2) along with date of
Account Number (TAN) under section payment.
201(1A)/206C(7) is Amount Dates of payment
payable
1 CHED06178E 1898 1898 07/02/2020
35 a In the case of a trading concern, give quantitative details of prinicipal items of goods traded
[Link]. Item Name Unit Opening Purchas- Sales Closing stock Shortage/
stock es during excess,
during the if any
the previous
previous year
year
Nil
35 b In the case of a manufacturing concern, give quantitative details of the principal items of raw materials, finished products
and by-products :-
35 bA Raw materials :
[Link]. Item Name Unit OpeningPurchases Consumpti- Sales Closing *Yield *Percent- Shortage/
stock during the on during during stock of age of excess,
previous year the the finished yield if any
previous previous products
year year
1 Track numbers 1540 1801914 1717926 82898 2634 0 0 4
2 Seat covering numbers 2350 3289289 3138317 128796 24507 0 0 -19
3 Foam (including numbers 64598 103597477 103234813 92109 7032031 0 0 301613
foam consumable 63
s)
4 Frame assembly numbers 3156 2223320 2029166 194227 3012 0 0 -71
5 Head rest assemb numbers 1859 1780371 1602956 174931 4392 0 0 49
ly
6 Buckle and armr numbers 6092 1571018 1511140 49270 16702 0 0 2
est
35 bB Finished products :
[Link]. Item Name Unit OpeningPurchases Quantity Sales during the Closing stock Shortage/
stock during the manufactur- previous year excess,
previous year ed during if any
the
previous
year
7 Seat assemblies numbers 3741 0 2717063 2716613 4193 2
35 bC By products :
[Link]. Item Name Unit OpeningPurchases Quantity Sales during the Closing stock Shortage/
stock during the manufactur- previous year excess,
previous year ed during if any
the
previous
year
Nil
36 In the case of a domestic company, details of tax on distributed profits under section 115-O in the following forms :-
[Link]. (d) Total tax paid (e)Date of Payment with Amounts
thereon
 (a) Total amount (b) Amount of (c) Amount of Amount Dates of payment
of distributed reduction as reduction as
profits referred to in referred to in
section 115- section 115-
O(1A)(i) O(1A)(ii)
1 745226791 0 0 153183560 153183560 09/10/2019
A(a) Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of No
clause (22) of section 2
A(b) If yes, please furnish the following details:
[Link]. Amount received (in Rs.) Date of receipt
37 Whether any cost audit was carried out No
If yes, give the details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by the cost auditor
38 Whether any audit was conducted under the Central Excise Act, 1944 Yes
If yes, give the details, if any, of disqualification or disagreement on any Refer attached report
matter/item/value/quantity as may be reported/identified by the auditor
39 Whether any audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable No
services as may be reported/identified by the auditor
If yes, give the details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by the auditor
40 Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:
No Particulars Previous Year Preceding previous Year
a Total turnover 12168820415 12982130399
of the assessee
b Gross profit / 1679075143 12168820215 13.80 % 2079319599 12982130399 16.02 %
Turnover
c Net profit / 885539069 12168820215 7.28 % 1149766671 12982130399 8.86 %
Turnover
d Stock-in- 16518696 12168820215 0.14 % 14761595 12982130399 0.11 %
Trade /
Turnover
e Material 9906191213 10371909519 95.51 % 10390803047 10791630083 96.29 %
consumed/
Finished
goods
produced
(The details required to be furnished for principal items of goods traded or manufactured or services rendered)
41 Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than Income-
tax Act, 1961 and Wealth tax Act, 1957 alongwith details of relevant proceedings
[Link]. Financial year to Name of other Tax Type (Demand Date of demand Amount Remarks
which demand/ law raised/Refund raised/refund
refund relates to received) received
1 2018-19 Goods and Services Refund received 22/05/2019 12562000 Refund of net inp
tax ut tax credit
TAMIL NADU
2 2018-19 Goods and Services Refund received 06/07/2019 31321317 Refund of net inp
tax ut tax credit
TAMIL NADU
3 2018-19 Goods and Services Refund received 21/09/2019 105410375 Refund of net inp
tax ut tax credit
TAMIL NADU
4 2018-19 Goods and Services Refund received 18/11/2019 43753994 Refund of net inp
tax ut tax credit
TAMIL NADU
5 2018-19 Goods and Services Refund received 20/12/2019 8569413 Refund of net inp
tax ut tax credit
TAMIL NADU
6 2018-19 Goods and Services Refund received 24/01/2020 10023641 Refund of net inp
tax ut tax credit
TAMIL NADU
42 A(a) Whether the assessee is required to furnish statement in Form No.61 or Form No. 61A or Form No. 61B? No
A(b) If yes, please furnish the following details:
[Link]. Income-tax Type of Due date for Date of furnishing, Whether the Form If not, please furnish
Department Form furnishing if furnished contains information list of the details/
Reporting about all details/
 Entity transactions which are transactions which
Identification required to be reported are not reported
Number
43 A(a) Whether the assessee or its parent entity or alternate reporting entity is liable to furnish the report as referred No
to in sub-section (2) of section 286
A(b) If yes, please furnish the following details:
[Link]. Whether report has Name of parent entity Name of alternate Date of furnishing
been furnished by reporting entity (if of report
the assessee or its applicable)
parent entity or an
alternate reporting
entity
A(c) If Not due , please enter expected date of furnishing the report
44 Break-up of total expenditure of entities registered or not registered under the GST:(This Clause is kept in abeyance
till 31st March, 2021)
[Link]. Total amount Expenditure in respect of entities registered under GST Expenditure
of Expenditure Relating to goods Relating to entities Relating to Total payment to relating to entities
incurred during or services falling under other registered entities not registered under
the year exempt from composition registered GST
GST scheme entities
x
x
x
Place CHENNAI Name Suresh S, Partner UDIN:20200928AAAA
CV5140 For Price Waterhouse Chartered
Accountants LLP(FRN: 012754N/N50001
6)
Date 01/12/2020 Membership Number 200928
FRN (Firm Registration Number)
Address 8th Floor, Prestige Palladium Bayan, 129-
140 , Greams Road , Chennai , TAMIL NA
DU , 600006 ,
x
x
x
Form Filing Details
Revision/Original Original
x
x
x
Addition Details(From Point No. 18)
Description of [Link]. Date of Date put to Amount Adjustment on account of Total Amount
Block of Assets Purchase use MODVAT Exchange Subsidy
Rate Grant
Change
Plant &
Machinery @ 15%
Total of Plant & Machinery @ 15% 138712153
Furnitures &
Fittings @ 10%
Total of Furnitures & Fittings @ 10% 2486915
Plant &
Machinery @ 40%
Total of Plant & Machinery @ 40% 19654986
Building @ 10%
Total of Building @ 10% 276000
Intangible Assets
@ 25%
Total of Intangible Assets @ 25% 0
x
x
x
x
x
x
Deduction Details(From Point No. 18)
Description of Block of Assets [Link]. Date of Sale etc. Amount
Plant & Machinery @ 15%
Total of Plant & Machinery @ 15% 1991736
Furnitures & Fittings @ 10%
Total of Furnitures & Fittings @ 10% 19068
Plant & Machinery @ 40%
Total of Plant & Machinery @ 40% 43051
Building @ 10%
Total of Building @ 10% 30590
Intangible Assets @ 25%
Total of Intangible Assets @ 25% 0
x
x
x
x
This form has been digitally signed by SUDARSANA CHARI SURESH having PAN AMFPS4788Q from IP
Address [Link] on 2020-12-01 11:12:29.0 .
Dsc Sl No and issuer 17516135CN=e-Mudhra Sub CA for Class 2 Individual 2014,OU=Certifying
Authority,O=eMudhra Consumer Services Limited,C=IN