What is the due date of itr-7 for a. Y 2023-24 . If an assessee not liable to audit . Is it 31st oct Or 30th nov?

I have following queries in respect of our section 8 company which is registered under 12A-

1. When a trust receives corpus funds, they enjoy tax exemption when these funds are invested in the manner prescribed by Section 11(5). However, what happens if the corpus funds are not invested as specified under Section 11(5)?
2.Can the trust utilise the corpus funds for charitable activities of the trust?
3.If the trust earns interest or dividends from these corpus funds, can they reinvest these earnings and claim an income tax deduction, or they must spend the interest or dividend directly on charitable activities of the trust (85%) ?
4.What is the tax treatment of capital gains in case of charitable trusts?
5.Can charitable trust invest corpus fund in equity shares or mutual fund?

WHILE CALCULATING BOOK PROFIT U/S 115JB "UNABSORBED DEPRECIATION OR BUSINESS LOSS WHICHEVER IS LOWER" IS TO BE DEDUCTED FROM NORMAL PROFIT FOR THAT IF CARRIED FORWARD BUSINESS LOSS IS ZERO AND UNABSORBED DEPRECIATION IS THERE,
THEN UNABSORBED DEPRECIATION IS TO BE DEDUCTED OR ZERO FIGURE TO BE DEDUCTED?(BECAUSE BUSINESS LOSS CARRIED FORWARD IS ZERO)

Dear Experts,
1 A company remits the amount of Rs 25,000.00 on the date of 07-08-2023 for receiving the service from a service provider.
2 After a week, again the company paid the amount of Rs 20,000.00 on the date of 14-08-2023 to the same person.
3 After completion of the service, the service provider issues the singe invoice which bearing the taxable value of Rs 40,000.00
4 The query
Whether the company has the responsibility to deduct the TDS u/s 194C
Pls Clarify

Is it necessary to fill schedule-CFL with every ITR to carry forward losses of previous years?
(Or)
Is it necessary to fill CFL only when BFLA is in use?

While submitting Form 10B, erros are found both in saral software as well as IT Portal. Reasons are not known.

If an assessee being AOP claims exemption u/s 10(23c)(iiiab).can the assessee is liable to file audit report u/s 10B Or 10BB?

I have below queries w.r.t capital gain deposit account scheme.

Sale Price of Plot: Rs. 25 Lakhs
Purchase price after indexation: Rs. 10 Lakhs
Capital gain: Rs. 15 Lakhs
Amount to be deposited in capital gain account: Rs. 25 Lakhs.

In the above case, if I am not able to purchase the house within 2 years or construct the house within 3 years. i.e. the total amount left in the capital gain deposit account is complete 25 lakhs after 3 years.

1. Is AO's signature mandatory for closing the capital gain account in this case?
2. Will the applicable tax needs to be paid while closing the capital gain deposit account?(or) while filing Income tax for the year in which the capital gain account is closed?
3. Since the complete sale consideration is deposited in capital gain deposit account under 54F and the complete amount is unused even after 3 years, where/How can I declare the amount to be subjected to taxation in ITR?

Please help with information on this.

Dear Team,
Company got incorporated on 22nd March 2023,while filing NIL income tax return SH1 (Shareholders details) has to fill where date of allotment has to be given.
Here actual amount received and date of allotment is 18th April 2023.
Which date has to consider in SH1 for return filing..? As return is not considering 18th April 2023 saying date should be one or before 31st March 2023.

Paid for friends education and travel expenses in early 90s, now the person wants to repay the amount.

How to account this while filing income tax?