Form No. 45D Template Free Download India PDF/Word

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Title: FORM NO. 45D Format

Need a compliant FORM NO. 45D Format for maintaining cost accounting records in your Indian manufacturing business? Download our professional, ready-to-use FORM NO. 45D template in editable Word or PDF format today and ensure seamless regulatory compliance.

FORM NO. 45D is an essential proforma prescribed under the Cost Accounting Records Rules, 2014 (and applicable industry-specific rules) notified by the Ministry of Corporate Affairs (MCA), Government of India. It is specifically designed for companies required to maintain detailed cost records as per Section 209(1)(d) of the Companies Act, 1956 (now Section 148 of Companies Act, 2013). This form captures quantitative and monetary data on production, consumption, sales, stocks, and various cost heads like materials, labour, utilities, and overheads for designated products or activities.

Why is FORM NO. 45D Important?

In today's regulatory environment, accurate cost record maintenance is non-negotiable for certain classes of companies. FORM NO. 45D Format plays a pivotal role in demonstrating compliance during cost audits conducted under Section 148. It helps in verifying cost statements, profitability analysis, and adherence to pricing regulations where applicable. Failure to properly fill and maintain this form can result in penalties, disqualification of cost auditors, or scrutiny from the Central Government. Using a standardized FORM NO. 45D sample ensures your records are audit-ready, reducing the risk of non-compliance fines up to ₹5 lakhs or more.

Key Elements of FORM NO. 45D

Our FORM NO. 45D Format includes all mandatory sections as per the rules:

Header Information: Name of company, registration details, cost auditor reference, accounting year, product/activity code.
Quantitative Particulars: Opening stock, production quantity, sales quantity, captive consumption, closing stock, wastage/rejects.
Value Particulars: Raw material consumption (indigenous/imported), packing materials, stores/spares, power/fuel, wages/direct labour, repairs/maintenance, depreciation, overhead allocation.
Capacity Details: Installed capacity, utilized capacity, idle capacity reasons.
Annexures: Supporting schedules for abnormal losses, exports, incentives, and management certifications.
Signatories: Authorized by cost accountant and company executives.

This comprehensive structure makes the FORM NO. 45D template ideal for industries like engineering, chemicals, pharmaceuticals, fertilizers, sugar, electricity, and others notified under the rules.

Who Should Use FORM NO. 45D Format?

Manufacturing companies with net worth exceeding ₹100 crore or turnover above ₹50 crore (thresholds vary by rule).
Firms undergoing cost audits or preparing Cost Audit Report (CAR-1/CRA-3).
Businesses in regulated sectors needing detailed cost data for government approvals, subsidies, or export incentives.

Common use cases include monthly/annual cost sheet preparation, variance analysis, and submissions to the Cost Audit Branch.

Benefits of Our Ready-to-Use FORM NO. 45D Template

Time-Saving: Pre-formatted and customizable – just fill in your data.
Error-Free Compliance: Aligned with latest MCA notifications and Excel integration options.
Professional Look: Printable PDF/Word format suitable for court/company filings.
Cost-Effective: Affordable paid download with lifetime access and updates.

Download FORM NO. 45D Format Now!

Get instant access to the FORM NO. 45D sample for free preview. Upgrade to premium for full editable version in PDF/Word format, India-specific, ready to use. Perfect for CA/CS/CMA professionals handling cost records.

Important Note: While our FORM NO. 45D Format is designed to meet legal requirements, it is recommended to customize it based on your specific industry rule and consult a qualified cost accountant or legal advisor for personalized advice. This template does not constitute legal opinion.

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FORM NO. 45D

Non-Judicial

FORM NO. 45D

[See rule 112E]

Information to Be furnished to the income-tax authority under section 133B

of the Income-tax Act, 1961

1. Name, address and telephone No. of the business/profession

2. Nature of business/profession and the year in which it was

started

3. Status in which the business/profession is carried on

(Please mark the appropriate status)

Individual/Partnership firm/

Company/ Hindu undvided family

(HUF)/ Accosiciation of persons

(AOP)/Body of individuals (BOI)

4. Names and residential addresses of proprietor/partners/mem-

bers of AOP or BOI/directors

5. Permanent Account Number (PAN)/General Index Register

No. (GIR) and designation and place of the Assessing Of-

ficer assessing the business/profession

6. Latest assessment year for which a return of income filed

and the income shown therein

7. Year in which the premises acquired (if rented, rent paid and

if self-owned, price paid)

8. Number of employees in the business/profession

9. List of the books of account maintained

10. Nature and number of bank account(s) with name and ad-

dress of the concerned bank

11. (a) Gross sales/receipts:

(i) for the preceding financial year;

(ii) for the current financial year (up to date).

(b) Sales tax Registration Number

12. Value of the stock (approximate):

(i) As on 31st March of the preceding financial year;

(ii) As on this date.

13. Particulars of cars and other vehicles, if any, owned by the

business/profession

14. Income from all sources for the immediately preceding year

ending 31st March, ?.....

I ...........????????????????............................ my capacity as director/partner/

[name in full and in block letters]

proprietor/employee .............................???? (specify the capacity as attending to or helping in such

business or profession) declare that the information furnished above is true and correct to the best of my

knowledge and belief.

Place...................

?????????????.

Date: ?????

Signature of the person furnishing

the above information

Notes:

1. The form shall be filled in duplicate.

2. *The assessee who has filed the return of income from the preceding assessment year need not

furnish information in columns 7 to 14.

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Frequently asked questions

What is Form No. 45D?→

Form No. 45D is a statutory form under the Companies Act, 1956, used by companies in India to file particulars of a charge on a property acquired subject to an existing charge with the Registrar of Companies (ROC).

Is Form No. 45D legally valid in India?→

Yes, Form No. 45D was prescribed under the erstwhile Companies Act, 1956, and remains relevant for historical or transitional filings. Under Companies Act, 2013, use equivalent Form CHG-9; consult a legal expert for current validity.

Do I need to pay stamp duty on Form No. 45D?→

Stamp duty on Form No. 45D is generally nominal and state-specific in India, often exempted or minimal for ROC filings. Check the Indian Stamp Act and state rules applicable to your jurisdiction.

In what format can I download Form No. 45D?→

Form No. 45D is available for free download in both editable Word (.doc) and non-editable PDF formats for easy use.

Can I edit or customize Form No. 45D?→

Yes, the Word version of Form No. 45D is fully customizable. Edit it to include your company's details, charge particulars, and property information before filing.

Who should use Form No. 45D and when?→

Indian companies acquiring immovable or movable property subject to a pre-existing charge must file Form No. 45D with ROC within 30 days of acquisition to ensure legal compliance.