Is TDS u/s 194Q deducted on High Sea Purchases including Customs or Not

As per clarification GST should not be included, if deducting TDS on purchases

A celebrated movie director (assessee) is likely to get a substantial amount as revenue in the current financial year. As a part of tax planning, he wants to create to an LLP. So long his income was taxed and filed as an individual. Can he create an LLP and transfer his income so that he can avoid high surcharge rates? Since his individual creative talent is being used, will forming an LLP be tenable?

Also, he wants to transfer this amount, (after paying relevant tax on this) to his wife, who will later invest this in her business (sole proprietary). Will section 64 get attracted in this case regarding clubbing of income?

I am planning to upload my artwork on US based print on demand e-commerce platform.The customers will place the order with that platform and then that ecommerce platform will manufacture and deliver the product to the customer. I'm just uploading my artwork as a designer. I am not involved in any other process such as receiving orders, manufacturing and delivering the products to customers etc. The selling price for product will be set by designer (in this case, me) and the ecommerce platform will deduct the base cost and give the artist remaining 100% of the profit (i.e. selling price - base cost).
For example, 1.the base price for a t-shirt is $10 and designer choose to sell it for $24, then designer would keep $14 in profit.

2.the base price for a t-shirt is $10 and designer choose to sell it for $19, then designer would keep $09 in profit.

The designer will receive the payment through PayPal.

My questions are ,

1. Does this profit come under ROYALTY?
2. Which ITR needs to be filed?
Payouts are in dollars but payments deposited in bank a/c are in Indian rupees.
3. I'm not artist/ designer by profession, then under which category above income will fall? Business income or income from other sources.

Dear Sir,

My net profit Rs.569000/- in which I have deposit RS. 80000/- IN PPF account now Taxable income is Rs.489000/- Can I eligible for rebate 87A Rs.12500/- today I have visited to service provider to fill itr but my services provided told me you have to pay Rs.13000 income tax.
Please suggest its correct.

WHETHER TRANSFER OR MERGER OF ONE LLP TO ANOTHER LLP BE CONSIDERED AS TRANSFER FOR THE PURPOSE OF CAPITAL GAIN IF PARTNERS ARE SAME IN BOTH THE LLP'S

THANKS IN ADVANCE

* I'm a resident Indian
* After deductions my taxable income is below 50 lakhs and in the 30% tax bracket
* Recently I sold unlisted shares with a holding period of less than 2 years which would result in short term capital gains tax at the marginal tax slab rate
* Now, the combined amount of my taxable income + short term capital gains tax exceeds 50 lakh.
* Will I now have to pay 10% surcharge (on the entire taxable income + short term capital gains) or would I still be taxed only in the 30% tax bracket.

DEAR SIR,

ONE OF MY CLIENT DID NOT NOT RECEIVE HIS SALARY FROM IN THE MONTH OF NOV 2020 TO 31ST MARCH 2021. AND EVEN HIS SALARY SLIPS WERE ALSO NOT GENERATED (SALARY BILL NOT SENT TO TREASURY OFFICE). SO HE RECEIVED SALARY UP TO OCT 2020. BUT HE RECEIVED HIS ARREARS SALARY IN THE MONTH OF JULY 2021.

MY QUERY IS FOR THE FINANCIAL YEAR 2020-21 HE HAS TO DECLARE ONLY UP TO THE MONTH OF HIS SALARY HE RECEIVED OR HAS TO DECLARE ENTIRE YEAR MEANS FROM OCT TO MARCH 2021.

PLEASE CLARIFY ME

REGARDS

SIR,
It assess cash gift transactions mentioned below in f.y.20-21 through on cash mode.
1.Cash gift from father rs:2 lacs through on cash mode.
2.Cash gift from friend rs:2 lacs through on cash mode.
Query:
Assess cash gift transactions cash mode treated show procedure in it returns and penality applicable in it act.

Respected Sir I am facing the belwo given issue while operating tds traces with DSC

Error in establishing connection with TRACES Websocket Esigner. Please ensure that WebSigner Setup is installed and service is running on your machine and there are no proxies enabled on the browser while doing DSC activities.

Please guide me and oblige.

5% tds is being deducted by Insurance companies from the amount payable if the amount is over one lakh rupees. If the amount received is exempt whether the tds deduted by the insurance company is available as credit for other incomes ( income from profession, other sources etc,) ?