When a Voucher is marked by the user as Internal Observation, it will be listed under Internal Observation column of Amounts debited to P&L a/c in the Tax Audit Dashboard. The user may mark a Voucher as Internal Observation, due to one of the following reasons:
Want to show the Voucher to his senior to form the opinion
Has seen the Voucher and reserved the Audit comments due to some reason
Internal Observation column is divided into:
Treatment of Internal Observation is the same for both Amounts debited to P&L a/c - Clause 17(a-m) and Amounts Inadmissible u/s 40A(3). Hence, Internal Observation ledger vouchers for Amounts Inadmissible u/s 40A(3) is explained.
To view the report of the Internal Observation Ledger Vouchers for Amounts debited to P&L a/c,
Go to Gateway of Tally > Audit & Compliance > 44AB Audit
Highlight the numbers in the Internal Observation - Pending column of Amounts debited to P&L a/c
Select the numbers in Observation Pending column of Amounts Inadmissible u/s 40A(3)
Press Enter to view the Ledger Vouchers that are marked as Internal Observation by the user.
The various fields and button options in the above screen are similar to Ledger Vouchers report.
To view the report of the Internal Observation - Clarified Ledger Vouchers for Amounts debited to P&L a/c,
Go to Gateway of Tally > Audit & Compliance > 44AB Audit
Highlight the numbers in the Internal Observation - Clarified column of Amounts debited to P&L a/c
Select the numbers in Observation Clarified column of Amounts inadmissible u/s 40A(3)
Press Enter to view the Internal Observation Clarified Vouchers.
The various fields and button options in the above screen are similar to Ledger Vouchers report.
To Audit the Internal Observation Vouchers, refer to the Auditing the Vouchers through Group wise Report.
'Cash Payments Ledger Vouchers (Under Observation)' has been shared with
