Hi, My friend is writting ca final exams in may/June 2014. He has completed 2 years 4 months article ship till today. He has not taken exam leaves earlier. He is taking leave from(5 months ) 01.01.2014 to till the date of completion of exams. For exam preperation purpose he is going to another city. Is it compulsory to take signature of principal (Auditor ) in exam application ? Is it sufficient to take signature of any member of ICAI ?

i am registered as article in Aug 2013. at the time of registration i completed b.com 2nd year as a regular student. and not join for 3rd year and take leaving certificate from college and i am not submit 112 but now in Dec. i join b.com 3rd year as a non-collegiate student so i want to submit 112. please tell me on this subject and also tell me that shall icai asked me any query about 1st and 2nd year and non submission of form 112 at the time of registration and also suggest me that period of articleship i served from Aug. to Dec. is calculate as articleship or not. please fast.

I had deposited a late filing levy plus interest on delayed deposit of TDS correctly on receipt of intimation.

However, I happened to include these payment details in a later Quarterly return as Interest and other payment. I am now confused if I needed to file a correction to the earlier TDS against which the late levy was raised. Or, is it ok to have simply deposited the late levy and interest and include in the current quarter TDS return?

Please guide me if there is clarification in a TRACES or IT section about this process.

Thanks in advance for your help.

The assessee i.e. lessor had given land & building on rent to lessee. The lessee entered into agreement with lessor for extending lease period for 99 yrs. and right to redeveloped the property & in return received premium from lessor. whether premium received in taxable as rent income and subject to TDS

Dear Experts

posting this query on behalf of my japnese company. we doesnt have any operation of working & PE in India but we have a PAN in india on which our joint ventures companies deduct TDS on royalty & technical fees paid to us.
we had not filled the return of Income tax from very beginning in India.
now we have received a notice from department for non filling of return.

my query is whether we a liability to file fill return in India , is there is any similar case laws ???
request your help in the captioned matter......

Also we are unable to view form26AS , as when we registering our PAN on site it required a digital signature to be registered mandatory but our company not registered in India & non of our director is in india how can we apply for digital Signature.

Regards
CA Himanshu Sharma

Dear All,
MY Company is Provide Industrial Catering, Housekeeping, & Facility Management Services.
My Co. Contract to other Co. for Industrial Catering & Client agree to Reimburse the Gas Cylinder Cost Actual Borne by the Our Co.
Client Pay Actual Cost for Exmp. Our Co. Pay Gas Cylinder agent/Agency Rs 1000/- & Reimbursement bill Charge to Client of Rs 1000/- Only No Additional charges charged to Client.
On Above Rs 1000/- Client Deducted TDS @ 2%. Whether this transaction cover under Tds Liabilities

What is an Imputed cost? Explain with Example!!

sir if i sell a residential plot after 3 years then i can claim section 54 or not for long term capital gain

I have reg. for my Article ship on 21st Oct.But yet I have not Rec. any Letter and I have post my query on E-sahityaa but I have not got any clarification I have also submit My application to institute. So kindly Suggest ASAP.

I have long term capital gain from sale of land.Please suggest me tax planning other than relief u/s 54