Assesee is not ordinarily resident, having partnership income in India and Salary Income in USA any form required to file before filing of ITR in India, please guide us

I filed the TDS return and later filed a revised return with the correct details. Due to this issue, the challan was frozen. However, we have now got the challan unfrozen.

Now, while applying for the refund through Form 26B on the TRACES portal, the system is showing the maximum refund amount as only 7473 against the total challan amount of 100000.00. We are unable to apply for the full refund.

I would like to understand the following:

Why is TRACES allowing a refund of only 7473 instead of 100000.00?

Is there any minimum refund amount or any other limit for claiming a TDS refund?

Could this problem be due to the original TDS return, revised TDS return, or challan details?

Since the challan has already been unfrozen, is any further correction or action required?

How can we claim the full refund of 100000.00 ?

Has anyone faced a similar issue and successfully received the full refund? If yes, please share the procedure.

I would be grateful for guidance from CAs and tax professionals who have handled similar cases.

Our objective is to claim the full refund of 100000.00 as the TDS was deducted and deposited by mistake.

Thank you for your help and valuable suggestions.

Sir,

our client has not provided the msme details,so we are not able to track the payments.how to report in 3cb-cd

Sir
I need depreciation chart as per companies act for pvt ltd company to prepare chart for the current financial year... Pl send me in excel format showing all formulas. On the basis of WDV, so that I can prepare according to my figures correctly.
Thanks for your cooperation in advance.
Regards
Sanjay

Is a Capital Gain Exemption Certificate obtained through a CBDT-registered valuer legally valid?

**Query: Taxation of Crypto Futures in India (FY 2026–27)**

I am an Indian resident planning to trade BTC/ETH perpetual futures on:

1. **Binance Global:** USDT-settled futures.
2. **Delta Exchange India:** INR-settled futures.

My main question is whether I can pay income tax on **net annual trading profit after adjusting eligible losses, trading fees and funding charges**, instead of paying 30% tax under the VDA regime.

Please clarify:

1. Are cash-settled crypto futures taxable as business/speculative income or under the 30% VDA tax regime?
2. Can winning and losing futures trades be netted for tax purposes?
3. Does receiving profits in USDT make the futures profit taxable under VDA rules? Is converting USDT into INR a separate taxable event?
4. Is Delta Exchange's INR settlement treated differently from Binance's USDT settlement?
5. What is the legally correct tax treatment, with relevant sections or circulars, for FY 2026–27?

I would appreciate a concise answer from a CA familiar with crypto derivatives. Thank you.

Hi Sir,

We have partially used and unconsumed challans of Fy 2025-26. Can we used this challans in FY 26-27 Q1 TDS returns. How to use them.

AS PER SECTION 194N TDS DEDUCTED ON AMOUNT EXCEEDING THRESHHOLD LIMIT.
AS PER SECTION 393(3) WHETHER BANKS NEED TO DEDUCT TAX ON ENTIRE CASH WITHDRAWAL
INCLUDING THRESHHOLD LIMIT.Please provide notification or press releases regarding this if any

HI
MR A (DOCTOR) EARNING PROFESSIONAL INCOME RECT( CLINIC) RS, 22.00 LACK ( 50% PROFIT DECLEARD) AND RUN A MEDICAL SHOP SALES FOR RS. 85.00 LACK (NET PROFIT RS.9.25 LACK) AND HE GET PENSION RS, 13.00 LACK.AMD OTHER INCOME RS.10.00 LACKS. HE IS NOT PROPER ACCOUNTS ARE MAINTANINED..
MY QUERY IS
1.HE AUDIT UNDER ANY SECTION 44AB ARE U/S 44AD?
2. HE COMPULSARY ACCOUNTS ARE MAINTANIED

THANKS

sir,
one it tax payer purchases of commercial property year 2020 value rs:27 lacs and same property sold year 2026 value rs:38 lacs as per market price .but circle rate was rs:70 lacs
question:
Tax payer take valuation report from approved govt valuer compulsory capital gain tax purpose