My wife is a senior citizen. Her income is as below -

LTCG 210000
STCG. 10000
Income from other sources 190000

Exemption as below -
80C 120000
80TTB 30000

Is she eligible to submit 15H?

1) if assessee required to get their books of account audited u/s 44AB, Can we opt 44AD for F&O transaction if nature of business is whole sale and retail trade?
2) In case of net loss (Sale amount - buy amount) in F&O transaction, then 44AD will be applicable?

1) if assessee required to get their books of account audited u/s 44AB, Can we opt 44AD for F&O transaction if nature of business is whole sale and retail trade?
2) In case of net loss (Sale amount - buy amount) in F&O transaction, then 44AD will be applicable?

Delivery,
Future and Options,
Intraday and
Equity.
and
CTT rate also

Agricultural Property was converted in to Non Agricultural Plots and sold piece meal plots to different buyers
In FY 23-24 out of total some part was sold and balance remains as stock
Cost of Property value Rs.1.34CR
Property value at the time of N.A Rs.1.96 CR for 12181 sq Feet
Sale value as per agreements Rs.61 L for 1812 sq feet

In the above case my question is
1) How to show this in income tax return and how much will be capital gains and business profit if both are attracted.
2) What sale amount to be shown in capital gains schedule
3) What amount and how to be shown under business profits

Due to mistake in Interest Calculation in Return CPC GENERATE Refund and Income Tax return was invalidated

The property was sold by asessee during the current year FY 2024-25 after selling the property assessee died during 3 months. to take benefit of exemption u/s 54 in whose name investment is to be made in another house and also how to file the IT return for AY 2025-26.

We have taken service of antivirus software for the period one year for our main computer server.
Is tds applicable, if yes which section whether 194 C or 194 J professional / royalty or technical.

Please advice

Caselaws of income tax for the concept of mutuality

Dear Sir,
Please advice the above transaction-Surcharge Rate
case Summary: -
Mr. X (Individual) Purchased a property in India date 30.04.2024 from NRI of Rs. 12 Crores.
NRI profit- Long term capital gain on Property Sale of Rs. 8 Crores Approx.
Then NRI submit the request to AO for LDC as per his Tax calculation, he takes benefit of cost indexation of the property sale in the tax calculation.
AO verified the Tax calculation and LDC issued to NRI for his Long-term capital gain (Property sales) as per below mention Tax rate.
20% TDS +Plus Surcharge extra
So, Mr. X Individual need to deduct TDS u/s 195 under the head Long term capital gain (Property Sale) as per LDC received
TDS 20% +15% Surcharge and Form 26QB filed properly.
Traces raised demand related to Surcharge rate short 25% demand but deduct 15% by us.
So, What is the Correct Surcharge rate applicable on the above transaction.