Audit Report 3CD - Part II
What Amount Should Be Filled In Part B Of Sr. No.16. In Case the Net Amount is Refundable after the Payment Of TDS & Advance Tax?
The Form 3CD - Part II - - Part B - Sr. No.16 talks about "Taxes on Income paid/provided in the books".
Hence, it is not net amount that should be shown here. The Auditor has to report what is the amount actually paid during the year (i.e., TDS, TCS, Advance Tax, Self Assessment Tax, etc., Paid) or Amount provided in the books of accounts (i.e., the actual tax liability of the assessee provided for in the books before netting off TDS, TCS, Advance Tax, Self Assessment Tax, etc.)