Section 33(5) in Bihar Value Added Tax Rules, 2005
(5)Every dealer required by sub-section (1) of section 52 to maintain accounts and whose Gross Turnover exceeds rupees forty lacs shall get his accounts audited under section 54 of the Act and shall file along with the annual return:(i)a tax audit report in Form TAR-I;(ii)a copy of the audited income statement in Form TAR-II, in a case where such income statement is either prepared or required to be prepared under any law for the time being in force, in respect of his business in the State of Bihar;(iii)a copy of the audited balance sheet in Form TAR-III, in a case where such balance sheet is either prepared or required to be prepared under any law for the time being in force, in respect of his business in the State of Bihar; and(iv)a detailed flow of goods in Form TAR-IV, in a case where an income statement or a balance sheet is not required to be prepared under any law for the time being in force, in respect of his business in the State of Bihar;
