Mr A filed the return under section 139(1) declaring income NIL.

The income was reported under the wrong heads in the original return. he wants to file the updated return under section 139 (8A). Can he do so?
What are his options.

As per the procedure prescribed for availing the donation under section 80GGC, individual salaried person is required a certificate of such from the employer... please mentioned exact provision and which rule or section contain the same, number of that rule or section.

We have taken 25 Nos Office 365 license subscribed for 1 year. And we are paying to them around INR 3,200/- per month.
Is this transaction attracts TDS u/s 194J fees for technical services ?

Dear Sir,
i have finalize the balance sheet on mothly basis but i facing some problem when i am finalize the balance sheet like:
i am making the Balance sheet of Feb, 2023 and some bills are goods in transit situation which related from feb, 2023 so where how to show these "goods in transit bills" are showing in the monthly balance sheet ? and what is nature of thses bills like any subhead.

My clinet's mother sale her property in land and invest that amount to buy a house property for her son. The purchased residential house is in the name of her son. Can she claim capital gain investment benefit under section 54f

In last month(jan-23) we have purchased some items they have shown the gst amount in gstr 2b, but we have not received the material in last month, we have received the gst credit in this month (Feb-23). This credit was shown in which column 4B Point 1 or 4B Point 2 of 4D point 1 or 4D point 2. Last month we have shown in Ineligible ITC 4B(1). Please suggest me sir,

D.V. Narasimha Rao

Dear Sir,

We supplied to SEZ DAHEJ UNIT BUT MATERIAL REJECT & RETURN WITH REPLACEMENT DOCUMENTS
NOW WE DECIDE TO DO NOT SUPPLY THE ABOVE REJECT MATERIAL.
WHAT KIND OF ENTY PASSED IN OUR BOOK OF ACCOUNT.
IF THERE IS ANY GST LIABILTY

KINDLY ADVICE.
VORA;

T_FV_4326 For no deduction/higher deduction, no value should be provided under this field.

what is crux of section 43b of Income Tax.

Today When i logged into E-Filing site i observed that in bank accounts it is showing as "Restricted refund" after validated & EVC enabled. This was showing recently. looks like a new change. But what does restricted refund mean. Will we get refund in such cases.