At the time of filing the Q4 TDS return, should we also file another return for the annual return?

Please tell me, is it mandatory to get a TAN number and file form 15CA/CB for using cloud hosting services from Digital Ocean or AWS? Payments to Hetzner, Digital Ocean and Backblaze are auto-debitted from credit card.

If TAN is required then why govt allows simple credit card payments from users who do not have TAN to these companies?

Please explain.

Resolved and deleted.

Sir,
It assessess maintained a private hospital tax audit itr filed.purchases medical equipment rs:50 lacs credit on EMI based.
Question:
Assessess clause 15/45 days provision and sec 43 b(h) provision applicable for hospital

Processor to conodone delay of submission of ITR by the Cooperative Societies as per Circular No.13/2023, dt:26/07/2023 after appeal

unabsorbed depreciation current assets or current liabilities

The assessee has received receipts in foreign in currency for export of services. is there any deductions under section 80 for such export services to foreign currency.

Land purchased / buildg constructed during 1989 at CHENNAI. Now under JD with Builder in APRIL 2024 50/50 ratio - 3 flats will be for owner & 3 flats will be sold by Builder - possession approx by AUG 2025. How to calculate LCGT for the land owner, when this is due FY24-25 OR 25-26

During 3rd Qtr of FY 23-24 we had deducted TDS from a contractor. At that time contractor had not linked his PAN with Aadhar, as such differential TDS (higher rate TDS due to non-linkage) is showing on my Income Tax portal. Presently contractor has linked PAN with Aadhar.
Please suggest what action is to be taken by us in order to remove differential TDS being shown on portal. Will it work if Revised TDS for 3rd Qtr is submitted?

Dear Sirs,
Please advise.
Which amount to be taken for interest under 234B and 234C calculation :

1. Tax due
2. Tax due + Cess + Surcharge ?

Is there any penalty or interest on non-payment of Cess and Surcharge calculated on the Tax due on or before 31/03/2024 ?