does purchase of agricultural land need deduction of tds @1% if value over 50 lacs

I am getting below error, how to solve?
Amount reported as per section 192(2B), of other tax deducted at source or tax collected at source, other than (388)

Hello All,

I purchased an under construction flat in 2019 and paid stamp duty in December 2019 and got it registered to my name in 2019 itself but i received possession of that flat in 2025. So if i sell that flat in 2025, do i need to pay short term capital gains tax or long term capital gains tax

sir
i want to know that -- i am purchasing under construction flat and builder is asking Rs 60000/- for transformer of our building so want to know whether TDS to be deducted on Rs 60000/- thousand or not
Thanks

1. Demand raised by the Assessing Officer was appealed.
2. Subsequently, assessee paid the said demand amount as per Vivad se vishwas scheme 2024 by withdrawing appeal.
3. In such a case, whether PCIT can enhance the demand of tax with plea that there is a wrong calculation in Assessment order passed by Assessing Officer which was appealed and withdrawn and paid the tax in the scheme Vivd se vishwas scheme?

Huge expenditure spent on advertisement for opening a new branch, can it be shown as deferred revenue expenditure, as the benefit of spending will be spread over years?

Is there any issue if we do not book interest and salary for working partners to adjust the profit? This year, we are in a loss and do not want to book interest and/or salary for partners.

Is it allowed?
Are there any formalities to follow for the same?

IS 12 lakh exemption applicable to HUF and partnership firm for F.Y. 2025-26?

Q.1 A commission agent dealing in the sale of land, being immovable property and providing services to UNREGISTERED PERSON, is he liable for taking compulsory registration even if turnover is below 20 Lakhs?
This question arises in terms of the definition of " Agent" under Section 2[5], under Section 7 and Entry No. 5 of the Schedule III, who is supposed to deal only in goods or services. Land, not being goods, is it sustainable to demand GST on such commission? Please clarify.

Q.2 Can commission agent of land take the full value of consideration firstly in his account, then deduct his commission & then further transfer the balance amount to original owner of land, what will be treated as turnover of the agent then?

If assessee engage in transport activities and have transport income then liability to deduct TDS is arise against Freight expenses?