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?

Whether new ITR form for AY 2025-26 has been published ?

T_FV_6364 Value to be provided is Mandatory from Financial year 202425. why is this error any one has idea about this?

IN TDS RETURN ASST.YEAR 2025-26 FORM 24Q4 CORRECTION THERE IS AN ERROR SHOWING T_FV_6364 HOW TO SOLVE THE ERROR

TDS section and % in photo shoot and video editing?
Bill amount 12k p/m or 12k for one time

I get the following error while processing the defaults :

T_FV_6364 Value to be provided is Mandatory from Financial year 202425.

Field Name is as under :

Amount reported as per section 192(2B), of other tax deducted at source or tax collected at source, other than (388)

Hi,
Which value is to be filled in the "total value of consideration" in Form 26QB for co-ownership property ?
Is it the entire sale consideration of the property or the each owner's share in the sale consideration?

For Stamp Duty Value - the form 26QB clearly states only each owners' share in SDV has to be filled in the pop-up (warning) but no such instruction for TVC.

Some CAs advise to put each owners share in sale consideration as the value in TVC whereas some others have advised the total sale consideration as the value to be put in TVC.

Which is the correct approach? is there any circular / clarification from CBDT in this regards?

Hello, I own a commercial property which is rented for a warehouse/storage unit. Monthly rental is Rs 25,000, with the new budget effective from 1st Apr 2025 (i read about increase in TDS limits for rented property); does the TDS is supposed to be deducted on rent or tenant can transfer the complete rent i.e. Rs 25,000?
Thanks!