Sir/Madam

What will be tds rate for Fees for Technical service paid to foregin country if there no agreement or it is not as per industrial policy . If it is not as per below .what is the rate

[a non-resident (not being a company) or a foreign company, includes any income by way of royalty or fees for technical services other than income referred to in sub-section (1) of section 44-DA] [ Substituted by Act 32 of 2003, Section 50, for " a foreigh company, includes any income by way of royalty or fees for technical services" (w.e.f. 1.4.2004).][received from Government or an Indian concern in pursuance of an agreement made by the foreign company with Government or the Indian concern after the 31st day of March, 1976, and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy, then, subject to the provisions of sub-sections (1-A) and (2), the income-tax payable shall be the aggregate of,-] [Inserted by Act 66 of 1976, Section 20 (w.e.f. 1.6.1976).]

Completion of 9 month Diploma course is part of job offer condition and it is mentioned in offer letter that fee will be reimbursed by the employer on completion of minimum year of service .Whether the amount reimbursed is taxable in hands of salary ?

Suppose company buys back its shares on or after 1st Oct, 2024. The amount so paid is treated as dividend u/s 2(22)(f) as per amedned provisions. Whether dividend paid u/s 2(22)(f) of I T Act, 1961 is eleigible for deduction u/s 80M. Kindly advises us.

Dear All,
Mr. A's matter for AY 13-14 is pending with CIT(A) since 26.04.2016. additional made was 10 lacs and tax determined payable 3.09 lacs. Assessment order was passed u/s 143(3) on 29.03.2016 determining tax payable 3.09 lacs and also penalty for concealment order was passed on 29.09.2016 determining penalty payable 3.09 lacs. Assessee filed appeal before CIT(A) on 26.04.2016 against order passed u/s. 143(3). However no seperate appeal was filed for penalty.

My query
What is the amount payable if assessee wishes to go for VSVS 2024 and files application before 31.12 ?

CAN WE CLAIM AMOUNT OF TDS FOR A.Y. 2023-24 BY FILING RECTIFICATION RETURN UNDER SECTION 154? WE HAD FORGOT TO CLAIM SUCH REFUND WHILE FILING ORIGINAL RETURN?

An HUF consisted of Karta, his wife and three married daughters.
After the death of the Karta, what will be position of the HUF? How and who can file the ITR of the HUF, as not able to register the HUF under wife as representative assessee.

whether in income tax computed as per normal slab for
Intrady profit
Future and option profit and
Commodity profit

whether profit transferred to capital account after paying tax
in case of individual, LLP and Company.

1) ASSESSEE INADVERTANTLY NOT CLAIM REFUND IN LAST YEAR FOR WHICH HE FILE FORM 71 BUT IN RETURN OF NEXT FINANCIAL YEAR TDS OF LAST YEAR NOT CLAIMED, SO RETURN OF THIS YEAR NEED TO BE REVISED, IF YES, THEN TDS REFUND NEED TO BE CLAIM OF BOTH YEAR IN SUCH RETURN OR NOT? ALSO, REFUND OF THIS YEAR IS ALREADY CREDITED BY DEPARTMENT.

2) IN FORM 71, REFUND NEED TO BE CLAIM IS OF A.Y. 2023-24 THAT CLAIM IN NEXT YEAR F.Y. 2023-24 (A.Y. 2024-25)
9. RELEVENT AY UNDER SECTION 155(20) IS 2023-24
11. SUBSEQUANT F.Y. UNDER SECTION 155(20) IS 2023-24

3) IF REFUND NOT RECEIVED THEN FORM 71 CAN BE WITHDRAWAL OR AGAIN CAN WE FILE SUCH FORM?

Dear Expert,

If a Individual is having yearly salary of Rs. 312,000/-. Tax upon this as per old tax regime is Rs. 475/-.

Along with salary he has Short Term Capital of Rs. 50,000/-. Tax upon this @20% is Rs. 10,000/-.

So, in FY 24-25 he is having total tax liability of Rs. 10,475/- (Salary + Capital Gain).

In this case this is individual eligible for rebate under sec 87A ?