What documents are required to be submitted for applying a new TAN for a partnership firm, if signed through DSC ?

1. Are Tax Return Preparer, GST Practitioner and Non-CA Accounting Service Provider specified professionals u/s 44AA(1)?
2. Aren't they falling under "Technical Consultancy" of 44AA(1)?
3. Are they eligible to opt for 44ADA?
4. Is maintenance books of accounts compulsory for specified professionals irrespective of turnover or income?

Sir
My relative sold a land for 1400000 on12.8.25 purchased on 5.1.2007 @ 5100000/- He again purchased 2 vacant land 1) for Rs 2800000/- 2) 2495000/- how to calculate LTCG please sir any taxable amount is there ? how much ?

With Regards

S M pasha

House property was purchased (registered) in August 2023, as property is still under construction and the payment of the property is based on Construction Linked Plan of the Project. Installment for June 2026 was paidfrom proceeds from sale of Mutual Funds.

If Long Term Mutual Funds are sold in June 26, Can an assessee Claim Exemption U/s 54F against purchase of House property in August 2023?

Partnership is getting applying for loan under Jan Samarth Scheme Working Capital Term Loan
Can the loan funds be given to partners as loan
partners will pay back emi loan with interest so that the firm does not incur any additional expense

Is above arrangement allowed under income tax act

WHERE TO REPORT GOLD AND SILVER ETFS STCG IN ITR3 UNDER CG SCHEDULE . I COULD NOT FIND A PROPER PLACE TO DO THAT. PLEASE ADVICE DETAILS.?

Hello,
One of my client has received amount on account of compulsory acquisition of Rural agricultural land, in itr 2 and itr 3 under exempted income under others i am unable to fill the details as there are sub categories, which this case is not falling, please guide me where to fill the details and which form to choose

For FY2025-26
I sold my residential property for a consideration of 100,00,000 (1 Cr) on 01/07/2025.
The purchase cost of this property was Rs 20,00,000 in Year 2008-09.
Indexed cost of this property is approx. 60,00,000

Thus LTCG after indexation was approx 40,00,000 (100,00,000-60,00,000)

After the sale, I purchased another residential property on 01/09/2025 for a price of 41,00,000 (all inclusive) to take benefit under section 54

Thus my indexd LTCG after section 54 should be 0 (40,00,000 -41,00,000). and I am being charged zero LTCG tax (the lower of CG tax of the two options (12.5% without indexation and 20% with indexation))
My income from other sources was 25,00,000 during the year
However, while calculating my final tax liability, the portal adds the unindexed LT capital gain of Rs 40,00,000 to my other sources income of 25,00,000 and puts my taxable income as 65,00,000 which triggers the surcharge at 10%. is this surcharge correct? is this the intent of indexation relief given by govt on july/aug 2024?

Mr A purchased a flat in January 2008 and sold it on 15th March 2024, generating a long-term capital gain of Rs. 19.60 lakhs.

He invested Rs. 40 lakhs in an under-construction property on 20th March 2024. The possession of this flat is expected in August 2026.

He has plans to sell this flat immediately upon receiving the possession for Rs. 45 lakhs. Will the earlier LTCG of Rs. 19.60 lakh become taxable?

Neither the sale agreement has been entered into nor has any allotment letter been received till date.

I wish to know his tax liability.
Kindly revert.
Regards,
Suraj

R/sir

I have been sale and purchase of under mentioned ETF gold and silver :-
1.ICICI PRUDENTIAL MUTUAL FUND MUTUAL FUND GOLD EXCHANGE TRADED FD OP(INF109KC1NT3) ( class type showing in AIS is Unit of Equity Oriented Mutual Fund (STT not Paid)
2.HDFC MUTUAL FUND HDFC GOLD EXCHANGE TRADED FUND(INF179KC1981)( class type showing in AIS is others units) STT paid
Query:- What is short term capita gain tax rate on above both condition 20% or Tax slab rate
Thanks