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Top 5 Ways to Make Money without Adsense

 Last Updated on 24/04/2016 by Sonu Mehla 70 COMMENTS

You adsense is BANNED ? Why you blog if you don’t have adsense ?

I know you are thinking the same as I mentioned above  But to be honest I don’t like adsense too much that’s reason I removed adsense from this blog. But if your don’t have adsense than you don’t need to worry about that as today we are discussing Top 5 Ways to Make Money without Adsense..

The dominance of Adsense in the ad serving market has seen it assuming tyrannical stand with the rejection rate for ad publishing applicants deplorably higher. However, with a

plethora of other earning options available, there is no cause for heartbreak for gullible users.

We discuss top five sparkling alternatives to make money without adsense here. ;)

Make money through Affiliate marketing

Affiliate marketing can become a veritable cash cow if capitalized upon ethically. One is required to promote the products of merchants or entrepreneurs and bag a handsome commission on each sale made at an attractive 20-70% depending upon the financial strength of the merchant. Superior quality products with strong brand presence, credibility and potential to deliver what is promised should be vigorously promoted through blogs, writing high quality articles, building a massive email list, participating in discussions on serious forums and writing product reviews. Low quality products should never be promoted through spamming and illegal blackhat techniques or one will face serious loss of reputation with fatal repercussions.

Make money selling ad spaces

Blogs dedicated to promoting high end products are sure to attract the attention and interest of marketers who would like serious audiences for their products on their sites. Selling banner ad spaces on blogs for a niche product with promise of diverting good amount of organic traffic will bring one a handsome chunk of income. The share of revenue will be comparably higher than Adsense as Ad networks sell the advertising space on blogs at about a whopping discount of 90% to marketers owing to profuse amount of selling space available with them. The potential advertiser should be allowed to offer their best price to fetch higher revenue and make money without adsense.

Use OIO Publisher plugin for WordPress to sell ad spaces with ease.

Make money Using Best Adsense Alternative

Adbrite and Chitika have emerged as the best alternatives to Adsense when it comes to displaying context sensitive ads. Their payouts are highly competitive. Adbrite shares the revenue in 75-25% in favor of blog owner. Chitika is the leading impulse merchandising company which gets the niche ads displayed through customized and novel ad boxes that deviate radically from accepted industry standards and complement the existing ad serving scenario. Chitika is the golden geese for ad publishers and the platform can be capitalized to earn daily ad revenue. The action based pay per call ads pay to publishers somewhere between 2 to 20 dollars per action. Adbrite and Chitika have offered unsuspecting users a new avenue to make money without adsense.

Here are best adsense alternatives that pays!

• Bidvertiser
• Chitika

Make money by Writing Paid Reviews

Millions of people across the globe read blog posts every day. A company can generate tons ofqualified traffic and have the spotlight on its products when it pays for paid reviews to be posted in context sensitive blogs pertaining to their niche products. This triggers word of mouth advertising, enhances link popularity, brand credibility and product exposure and also provides a chance to understand peculiar consumer tastes and behavioral trends. Ultimately the product page experiences a significant rise in search engine rankings. The companies pay handsomely to have their reviews covered in blogs with significant number of qualified visitors. One can earn amounts equivalent to that of adsense and this is slowly turning out to be a better alternative to make money without adsense.

Here are best websites you should join to get paid reviews offers quickly.

• ReviewMe
• PayPerPost

Make Money by Using In Text Ads

Publishing ‘In text ads’ on your blog by invoking the services of Infolinks will help in monetizing the site with highest revenue share from contextual in text ads. Only relevant ads are delivered which essentially improves the conversion rate and boosts the earning potential. You can join following sites to monetize blog using in text ads;

• InfoLinks

The pay per click ads can be easily integrated in the site and bring about a jumpstart in your earning and a new opportunity to make money without adsense

(Author can be reached at By- Sonu Mehla Mobile- 8285910007 E-Mail- sonuandfirm@gmail.com)

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9 Smart Ways To Boost Reader Engagement On Your Blog

Are you struggling to get your readers to engage with your blog?

When I started blogging, I struggled too.

But then I found that people who have an engaged audience on their blogs have this one thing in common:

Their content is interesting.

“How can I make my content interesting?”

Well, that’s what I will be answering in this guide.

I know how it feels when your readers read all your posts but don’t take the time to comment or share. I know it hurts.

Reader engagement is the key to building a massive community of fans.

Your readers engage with your blog in a lot of different ways. This engagement could take place in any of the following forms:

• Commenting on your blog posts
• Sharing your blog posts
• Navigating to another blog post
• Subscribing to your newsletters
• Or simply taking some action

Reader engagement is also a search engine ranking factor. Google uses the bounce rate of your website to measure Reader Engagement. Bounce Rate is simply the percentage of visitors that leave your website right after viewing a single page. The less the bounce rate, the better.

An engaged reader spends more time on your website which decreases the bounce rate. And less the bounce rate, higher the search engine rankings.

1. Use Short Paragraphs

Do you like reading long paragraphs?

I don’t. No One Does.

Long paragraphs are really boring to read and make your article look like an essay. On the other hand, short paragraphs are easy to read and scan.

Short paragraphs encourage reading. They develop user’s interest in your article and make the reader read your article till the end.

People want to get answers as quickly as possible. And short paragraphs can be scanned quickly.

Most people don’t read your articles. They scan it. They scan your article and try to extract important information. And small paragraphs help them easily scan your article.

People skip long paragraphs. That’s why magazines, newspapers and popular websites use short paragraphs.

The next time you work on an article, try to tweak all your paragraphs and make them as small as possible.

Pro Tip: If you can’t make your paragraphs smaller, try to convert them into bullet point lists.

2. Ask For Engagement

Here’s the deal:

Your readers don’t know what to do after reading your post. But by asking them to take an action, you can actually make them engage with your content.

Sounds easy, right?

Just ask your readers to take an action and Boom… You have got some engagement on your blog.

If you don’t get it, here are some examples:

Below is an example of Derek Halpern from Social Triggers asking his readers to take an action:

As you can see, he is not asking his readers to specifically comment, share or email him. But his readers know how they can connect with him. They can leave a comment, message him on his email or send him a tweet.

You don’t have to spoon feed your readers. They know what to do. Just ask them to take action.

Want to make it even better?

Ask your readers to take an action in the newsletters you send.

In the below example, Brian Dean from Backlinko is asking his readers to comment:

Want to know why Brian does this?

There is a simple reason behind this. Brian knows that his newsletter subscribers are his loyal readers and fans. And they are always ready to take an action.

People who ask their readers to engage in their newsletters generally get more engagement. Neil Patel gets more than 30% of comments on QuickSprout from his newsletter readers.

3. Tell A Story

We all have stories. Some sad stories and some good stories.

Want to know the best part:

Everyone likes reading stories. And when you tell your personal stories to your readers, you develop a connection with them. Which leads to more reader engagement.

“What stories should I tell my readers?”

Well, these stories should generally answer a question like:

• Why you left a job?
• What made you start your business?
• What failures did you face when starting your business?
• Why your strategy failed?
• Why [Something] didn’t meet your expectations?
• How starting a business changed your life?

These are just examples of the stories you can tell your readers.

The stories you write should be relevant to your content and the reader should be able to relate your story with himself.

Derek Halpern, Founder of Social Triggers always tries to tell relevant stories that his readers can relate to.

In the below video, Derek talks about Being More Confident.

At the beginning of the video, he tells a personal story about himself. He tells his viewers how unconfident he was in his college days. All his viewers can easily relate themselves to this story.

If you haven’t seen the above video yet, I really recommend you to watch it. It’s really awesome 

In all his articles and videos, Derek tries to make that personal connection with his readers and viewers. That’s why he gets an overwhelming amount of engagement on his blog.

“But Derek is an expert. I am not. Will it work for me?”

Yes. Storytelling will work for you. It works for Brian Dean, Neil Patel, Me and thousands of other bloggers.

You don’t need to be an expert to tell a good story.

Pro Tip:

Sad stories get the most engagement.

Sharing a sad story with your readers can open floodgates of reader engagement for your blog.

Jon Morrow of CopyBlogger shared his personal sad story in a post atProBlogger. He shared his story about how he met an accident that led to losing everything.

Want to know what happened next?

It led to 10,719 Facebook Shares and more than 500 comments on the post.

If you still think storytelling cannot help you increase engagement, then knock yourself out.

Telling a good story entertains your readers, develops a personal connection and can do miracles when it comes to reader engagement.

4. Use Images And Videos

Adding images and videos to your content has a lot of benefits.

Images and Videos make your readers spend more time on your website by making your content even more interesting.

Moreover, a research conducted by Buzzsumo And OkDork revealed that articles with images get more shares than articles without images:

You should try to add as many images and videos as possible.

But what images and videos to add?

These images and videos can be:

• Infographics
• Video Tutorials
• Video Demonstrations
• Graphs and Charts
• Relevant Stock Photography [ not recommended ]

These images and videos need not always be your own creations. You can use 3rd party Infographics, Images and Video Tutorials in your blog posts by giving proper attribution to the author.

Think finding Infographics is a difficult task?

Here’s an easy way to find Infographics you can use in your articles:

Step #1: Open up visual.ly and create an account or login if you already have one.

Step #2: Enter a keyword in the search box in the header and hit enter:

Step #3: Choose( Click ) a relevant Infographic in the results:

Step #4: Once you open the infographic page, Scroll down the page until you see “Embed This Visual” button:

Step #5: Click this Embed this visual button and select “Switch to WordPress Code” at the top of the pop-up box:

Step #6: Click the blue box to copy your HTML embed code. Now, paste this code in the text section of WordPress editor:

That’s it. You just embedded an Infographic in your post 

Now you know how I get infographics for my blogs.

It is always a good idea to check the license of the 3rd party Videos and Images you use on your blog. Using content that you don’t own without the author’s permission is a copyright violation.

Copyright Violation is one of the most common mistakes that beginner bloggers make.

There are a lot of websites that provide images under CC0 license. This license gives you the freedom of redistribution, modification, and commercial use. Here’s a list of Websites That Provide Free Images Under CC0 Licence.

5. Respond To All Comments

Should you take the time to respond to all the comments on your blog?

If you ask me, I would recommend replying to every single one of them.

Why?

Well, replying to comments on your blog has a lot of benefits.

Replying to comments increases the content of your blog and helps youtarget more long tail keywords. Which in turn gets you more traffic.

Source: makingamark.blogspot.com

Replying to comments is essential if you are trying to build a community around your blog.

No one likes to leave a comment on a blog whose author doesn’t reply.

Replying to comments on your blog encourages the readers to leave comments.

If you really care about your blog readers and commenters, reply to their comments.

6. Mention Influencers In Your Articles

Do you want Influencers to promote your content for FREE?

Mention them in your articles.

Sounds easy, right?

But it isn’t that easy to get influencers to promote your content. There are a few reasons why this isn’t as easy as it sounds:

1. Influencers are busy people. Really Busy.
2. Your content needs to be good enough that influencers want to share it.
3. These Influencers get lots and lots of emails and messages. And unfortunately, they can’t reply to every single one of them.

Mentioning Influencers in your articles is only the first step.

Once you mention an Influencer in your article, you have to reach out to them and let them know that you mentioned them in a recent article.

But before you begin, here are some key points you need to keep in mind:

• Mention influencers only when they or their content is helpful to your audience.
• Link out to them when possible. Linking out to relevant authority sites in your niche is good for SEO.
• Mention their full name. And not just the first or last name. Example: Derek Halpern.
• Don’t mention celebrities like Obama, Akon, Leonardo DiCaprio, etc. Because most of them generally don’t have the time to read blogs.

In this article, I have mentioned Derek Halpern, Adam Connell, Neil Patel, and Brian Dean. I have not mentioned them just for the sake of it.

I have mentioned them because their content is relevant and helpful to my audience.

Getting an Influencer to promote your content greatly increases reader engagement.

Adam Connell from Blogging Wizard does this a lot of times. That’s why he gets a lot of comments and shares on his blog posts:

In this post, He mentioned Glen Long and linked to one of his posts:

7. Be Everywhere Your Audience Hangs Out

Being Everywhere helps you build up an online presence.

And people who know who you are and see you at a lot of different places are always ready to engage with you.

Being everywhere is easier than you think.

Just build a presence where your audience already is.

In simple words:

• Be active in Facebook Groups related to your niche.
• Post on Forum related to your niche. Example: Warrior Forum is related to Internet Marketing and SEO.
• Be active in Google Plus Communities related to your niche.
• Leave helpful comments on related blogs.
• Be active in LinkedIn groups.
• Be active on niche community sites like inbound.org.

Commenting on other people’s blog is a great way to get into their radar and build relationships with them.

Always Avoid comments like “Nice Post!”. Try leaving helpful comments that add value to the author’s content.

I have a rule when it comes to commenting on blog posts. I simply call it “The 140 Characters Rule”. The rule is simple. Your comment should always be longer than 140 characters.

When you leave a helpful and value-adding comment on a post, It encourages the author to take the time to reply and visit your blog. It also gets you in their radar.

Most blogs allow comments. If you are looking for a blog to comment, go check your reading list. You will surely find more than one.

Finding Forums related to your niche is easy. Just search Google for one for one of these queries:

• “[Your Niche Or Topic]” + “forum”
• “[Your Niche Or Topic]” + intext:”powered by vbulletin”

Here’re are some examples:

• “Web Design” + “forum”
• “Game Development” + intext:”powered by vbulletin”
• “Gardening” + “forum”
• “Graphic Design” + intext:”powered by vbulletin”
• “Dating” + intext:”powered by vbulletin”

Searching for “Web Design” + “forum” will get you a lot of forums in the search results:

Forums have a really engaged and active audience. Building up your presence on Forums will help you find new friends and make new relationships with other bloggers.

8. Write A Case Study

Case studies are highly specific and unique. They drive a lot of targeted traffic.

Your readers can’t find them on any other site.

A case study is simply a detailed written analysis of a project or a ‘case’.

Brian Dean writes a lot of case studies and all of his case studies get a lot of engagement:

As you can see in the above screenshot, he got 679 comments, 489 Tweets and 567 Facebook Shares on his latest case study.

You can write a case study about your own experience or experience when working with a client.

Here are some examples of good case studies:

• How I generated 200 leads in just 6 hours
• Why my first business failed
• How we helped [Client] get [Desired Outcome] in [Time Period]

People love case studies. And it doesn’t matter if you write a case study about a success or failure. Case studies help your readers make the correct decision when they face the same situation.

9. Use A Clean Design

The design of your blog matters a lot.

If you don’t have a clean design, all your hard work to increase reader engagement might become just a waste of time.

When choosing a design for your blog, you should keep the following points in mind:

• Your blog’s sidebar needs to be as clean as possible. You should have no more than 5-6 widgets.
• Remove any popups you have.
• Don’t use more than two fonts. Most sites make use of two fonts. One for the content and one for the headings. That’s fine. But more than 2 fonts can result in a really bad user experience and slow site.
• Don’t add too many adverts to your pages.
• Don’t use dark background colors. Text over dark background is difficult to read.

Pro Tip:

You don’t need to remove your newsletter subscription popups. Just make sure they are not annoying and don’t appear instantly.

You can use the exit-intent  technology to display subscription popups right before the visitor leaves your site. They are less annoying and have a good conversion rate 

Conclusion

Following these tips will surely help you increase reader engagement on your blog. But all good things take time. Nothing happens overnight.

Try out these tips and let me know if they work for you 

But before you leave, take time to leave a comment and answer these questions:

• How do you plan to engage your blog readers?
• What do you think about these tips?
• What’s your take?

Leave a comment even if you want to answer just one question or have any questions of your own 

(Author can be reached at By- Sonu Mehla Mobile- 8285910007 E-Mail- sonuandfirm@gmail.com)

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Delhi VAT: DVAT Registration Online Process In 2016

Good News for all those who want to trade online on Webportals like Flipkart, Snapdeal or Amazon then you should have a Delhi VAT registration Number (TIN Number) and those who want to start their small medium Businesses.

As The Department of Trade and Taxes has made certain relaxations in its rules of granting Registration like No Surety is required to apply for registration.

You can apply for registration by following these steps.

1.Who can obtain registration

• Individual (Proprietorship Firm)
• Person who want to trade online on ecommerce sites like Flipkart,Snapdeal etc.
• Partnership Firm
• Private Ltd. Company
• Public Limited Company
• Government Company
• Government Deptt/Society/Club/Trust
• Hindu Undivided Family
• PSU
• Bank

2.How to Obtain Registration
Filing DVAT form online on http://dvat.gov.in/website/home.html
3.Fee charged by Government

• For DVAT registration : Rs.1,000
• For DVAT + CST registration : Rs.1,025

4.Penalty if dealer fails to obtain DVAT registration
Where a person who is required to be registered under DVAT Act fails to apply for registration within one month from the day he is required to make application, then he shall be liable to pay penalty equal to Rs.1,000 per day from the date of default subject to the maximum of Rs.1,00,000.
5.Types of Registration Schemes

• Composition Scheme : Dealer is required to pay DVAT at flat rate of 1% without claim benefit of Input Taxes Paid.
• Normal Scheme : : Dealer is required to pay DVAT at rates prescribeD i.e. 1%, 5%,12.5 & Dealer can claim benefit of Input Taxes Paid.

6.Documents required for DVAT registration

Proprietorship	Partnership Firm	Company
PAN of Proprietor	PAN of Firm	PAN of Company
Identity Proof of Proprietor	Identity Proof of all Partners	Identity Proof of all Directors
Address Proof of Proprietor	Address Proof of all Partners	Address Proof of all Directors
Address Proof of Place of Business	Address Proof of Place of Business	Address Proof of Place of Business
Photograph of Proprietor	Photograph of all Partners	Photograph of all Directors

7.ONLINE DVAT REGISTRATION PROCESS
STEP 1 – First of all visit website of DVAT Department using this URL.
http://dvat.gov.in/website/home.html

Then go to New Registration Segment.
STEP2 – Fill this form very carefully as it is relevant for PAN verification by Department of Trade and Taxes.

Do Consider:

• Change in name of Firm/Company is not possible until registration certificate is sanctioned.
• For those who want to apply for TIN on the name of One Person Company.;Select Others in the Constitution of Business Dropdown.
• If you are requesting registration twice then temporary TIN will not be allotted to dealer.
• Once you have selected VAT registration, you cannot switch it to VAT+CST registration.

Once you fill this form, you receive an email from DVAT help desk.

STEP 3 – Your PAN verification may took 1 day and after which you will receive two mails from DVAT helpdesk.
First Mail gives you the status of PAN verification.                                                            OR
Second Mail will give you Reference Number and Password.
STEP 4 – Again visit site using first URL, go to Dealer login segment and Change Password.

Use Reference no as User ID and Password that you have received in third mail as specified in Step 3.
Now it require you to change your existing password to new password and approval password.
Please Note – Now approval Password is used to change the Profile Password in Future.
STEP 5 – Start filling registration form
If you have selected VAT registration then you need to Fill only DVAT-04, but
If you have selected VAT+CST registration then you need to Fill DVAT-04 as well as CST-FormA.
STEP 6 – Upload the scanned requisite documents in PDF Format.

STEP 7 – Now it is the time for you to make payment of Court Fee either through online mode or offline mode.

Here is the updated list of Banks eligible to make DVAT payments.
If you choose to make payment through online mode then you can see your payment record here only but it may take 1-2 days and until it reflect here as paid ,further process is not possible.
STEP 8 – Go to Approval — Submit section and submit it.

Points that one should consider before starting filling online application.
⇐ Never try to submit forms in multiple attempts as it may block your access.
⇐ If OTP does not come in 5-10 minutes, then never try too many attempts otherwise Server may fail to accept all OTP’s.
⇐ Review form twice before submission, because once form is submitted further changes not possible until verification process completed by VAT Inspector.
⇐ No surety is required to apply for DVAT registration which was required earlier.
⇐ In case dealer already has a TIN allotted with same PAN or he has TIN anytime in past, then Temporary TIN will not be allotted to him immediately.  Rather it will be allotted only after verification by VAT Inspector
⇐ Banquet Halls can apply for registration by filing formBE-2.

⇐ With Effect from 06.2015E Commerce Portals like Flipkart,Snapdeal,Amazon etc are required to get themselves registered under DVAT Act through form EC-1 – [No.F.3(515)/Policy/VAT/2015/330-41].

Once your registration complete its not over, now you need to file DVAT Return on quarterly basis along with all its annexures even if you had not carried any transaction during the said quarter.

Non Filing may attract penalty of Rs.400 per day and Registration Certificate might be cancelled by VAT Officer.

In case annexure 2A & 2B filed by the dealer is mismatched in department’s record then it may results in payment of Penalty of higher of Rs.10,000 or DVAT amount.

Please Note that the Department of Trade and Taxes has recently issued a new annexure 1E on 29.12.2015 which every dealer who trade in goods using E Commerce Portals like Flipkart,Snapdeal etc is required to file at the time of furnishing his DVAT return.

Non Filing may attract penalty of Rs.50,000.

(Author Can Be Reached At 8285910007 or  sonunandfirm@gmail.com)

Click here to Read Other Article written by Sonu Mehla

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MCA Invite Comments on Draft CARO Report, 2016

MCA Invite Comments on Draft CARO Report, 2016

GOVERNMENT OF INDIA

Ministry of Corporate Affairs

1.The Ministry had set-up a Committee on 16th September, 2015 to examine and recommend matter for inclusion in the statement to be attached with Auditor’s Report under Section 143(11) of the Companies Act, 2013 for the financial year 2015-16 onwards.

The said Committee has since made recommendations in the matter.

2. The draft Companies (Auditor’s Report) Order, 2016 has been placed on the Ministry’s website at www.mca.gov.in. It has been decided to invite suggestions/comments on the above draft.

3. Suggestions/comments on above mentioned draft along with justification in brief may be sent latest by 23rd February, 2016 through email at caro@mca.gov.in. It is requested that the name, Telephone number and address of the sender should be indicated clearly at the time of sending suggestions/comments.

Name, Address, Contact No. of Stake holder __________________

SL.No	Para No.	Suggestion	Justification

DRAFT COMPANIES (AUDITOR’S REPORT) ORDER, 2016

1. Short title, application and commencement.-

(1)   This Order may be called the Companies (Auditor’s Report) Order, 2016.

(2)   It shall apply to every company including a foreign company as defined in clause (42) of section 2 of the Companies Act, 2013 (18 of 2013) [hereinafter referred to as the Companies Act], except:–

(i)    a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949);

(ii)   an insurance company as defined under the Insurance Act,1938 (4 of 1938);

(iii)   a company licensed to operate under section 8 of the Companies Act; (iv) a One Person Company as defined under clause (62) of section 2 of the Companies Act and a Small Company as defined under clause (85) of section 2 of the Companies Act; and

(v)   a private limited company, not being a subsidiary or holding of a public company, having a paid up capital and reserves and surplus not more than rupees one crore as at the balance sheet date and which does not have total borrowings exceeding rupees one crore from any bank or financial institution at any point of time during the financial year and which does not have a total revenue as defined in Scheduled III to the Companies Act, 2013 (including revenue from discontinuing operations) exceeding rupees ten crore during the financial year as per the financial statements.

(3) It shall come into force on the date of its publication in the Official Gazette.

2. Auditor’s report to contain matters specified in paragraphs 3 and 4. –

Every report made by the auditor under section 143 of the Companies Act, 2013 on the accounts of every company examined by him to which this Order applies for the financial year commencing on or after 1st April, 2015, shall contain the matters specified in paragraphs 3 and 4.

Provided the Order shall not apply to the auditor’s report on consolidated financial statements.

3. Matters to be included in the auditor’s report. –

The auditor’s report on the accounts of a company to which this Order applies shall include a statement on the following matters, namely:

(i)      (a) Whether the company is maintaining proper records showing full particulars, including quantitative details and situation of fixed assets;

(b) Whether these fixed assets have been physically verified by the management at reasonable intervals; whether any material discrepancies were noticed on such verification and if so, whether the same have been properly dealt with in the books of account;

(c) Whether title deeds of immovable properties are held in the name of the company. If not, provide details thereof.

(ii)      Whether physical verification of inventory has been conducted at reasonable intervals by the management and whether any material discrepancies were noticed and if so, how they have been dealt with in the books of account;

(iii)     Whether the company has granted any loans, secured or unsecured to companies, firms or other parties covered by clause (76) of Section 2 of the Companies Act, 2013. If so,

(a) Whether the terms and conditions of the grant of such loans are not prejudicial to the company’s interest;

(b) Whether receipt of the principal amount and interest are regular. If not provide details thereof; and

(c) If overdue amount is more than rupees five lakhs, whether reasonable steps have been taken by the company for recovery of the principal and interest;

(iv)     In respect of loans, investments and guarantees, whether provisions of Section 185 and 186 of the Companies Act, 2013 have been complied with. If not, provide details thereof.

(v)     in case the company has accepted deposits, whether the directives issued by the Reserve Bank of India and the provisions of sections 73 to 76 or any other relevant provisions of the Companies Act, 2013 and the rules framed thereunder, where applicable, have been complied with? If not, the nature of such contraventions be stated; If an order has been passed by Company Law Board or National Company Law Tribunal or Reserve Bank of India or any court or any other tribunal, whether the same has been complied with or not?

(vi)     whether maintenance of cost records has been specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013 and whether such accounts and records have been so made and maintained;

(vii)    (a) whether the company is regular in depositing undisputed statutory dues including provident fund, employees’ state insurance, income-tax, sales-Lax, , service tax, duty of customs, duty of excise, value added tax, and any other statutory dues with the appropriate authorities and if not, the extent of the arrears of outstanding statutory dues as at the last day of the financial year concerned for a period of more than six months from the date they became payable, shall be indicated by the auditor.

(b) Where dues of income tax or sales tax or service tax or duty of customs or duty of excise or value added tax have not been deposited on account of any dispute, then the amounts involved and the forum where dispute is pending shall be mentioned. (A mere representation to the concerned Department shall not be treated as a dispute).

(viii)   Whether the company has defaulted in repayment of dues to a financial institution or bank or debenture holders? If yes, the period and amount of default to be reported (in case of banks and financial institutions, lender wise details to be provided).

(ix)     Whether moneys raised by way of public issue/ follow-on offer (including debt instruments) and term loans were applied for the purposes for which those are raised. If not, the details together with delays / default and subsequent rectification, if any, as may be applicable, be reported;

(x)     Whether any fraud by the company or any fraud on the Company by its officers/ employees has been noticed or reported during the year; If yes, the nature and the amount involved be indicated.

(xi)     Whether managerial remuneration has been paid / provided in accordance with the requisite approvals mandated by the provisions of section 197 read with schedule V to the Companies Act? If not, state the amount involved and steps taken by the company for securing refund of the same.

(xii)    Whether the Nidhi Company has complied with the Net Owned Fund in the ratio of 1: 20 to meet out the liability and whether the Nidhi Company is maintaining 10% liquid assets to meet out the unencumbered liability.

(xiii)   Whether all transactions with the related parties are in compliance with Section 188 and 177 of Companies Act, 2013 where applicable and the details have been disclosed in the Financial Statements etc as required by the accounting standards and Companies Act, 2013.

(xiv)   Whether the company has made any preferential allotment / private placement of shares or fully or partly convertible debentures during the year under review and if so, as to whether the requirement of Section 42 of the Companies Act, 2013 have been complied and the amount raised have been used for the purposes for which the funds were raised. If not, provide details thereof.

(xv)    Whether the company has entered into any non-cash transactions with directors or persons connected with him and if so, whether provisions of Section 192 of Companies Act, 2013 have been complied with.

4. Reasons to be stated for unfavourable or qualified answers.-

(1)     Where, in the auditor’s report, the answer to any of the questions referred to in paragraph 3 is unfavourable or qualified, the auditor’s report shall also state the basis for such unfavourable or qualified answer, as the case may be.

(2)     Where the auditor is unable to express any opinion on any specified matter, his report shall indicate such fact together with the reasons as to why it is not possible for him to give his opinion on the same.

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