Is there any circular/Notification from RBI for offsetting value of Additional Collateral against NPA

Assessee's Total income for the financial 2021-22 is Rs.472800. After 87A relief his tax is zer0. 234F Rs.1000 Payable. He wants to file ITR U for the asst year 2022-23. He has not filed return already. Is it possible . If it is possible challan 140B or 140A. How much is the tax payable. His age is 58 years.

History-
I paid monthly contribution ( about 12%) from my tax paid salary to my Company regularly for 14 year ( about Rs. 9 Lakhs)
After retirement at 60 years , Company fixed my monthly Annuity through SBILIFE and I am receiving annuity monthly .
Question -
This annuity is taxable or not ?
In my opinion , it should not be taxable as I had contributed this Rs. 9 Lakh fund from my taxable salary for past 14 years. Can we connect this case with Section 10 , Tax clause 23aab
Kindly clarify me .
Regards

Why most people consider accounting profit and not economic profit. And from our childhood itself we learn about accounting profit only. Why so?

Sir,

One of my friend is running a restaurant. He opted for 5% GST without availing ITC.
His turnover has crossed 1.5 crores in October 22 itself, but he noticed it now only.
Can he continue under the same scheme for this FY ? What should he do now ?
Pls. advice.

Dear Experts,
I have received a Professional Tax notice for 6 years asking to pay the PT of Rs. 2500 on the showroom which is an additional place of Business.
I have been paying every year towards 2500/- but now they are asking to pay even for the showroom. The Showroom is just for the display purpose and to take orders.
I am sole proprietor trading in glasses and hardware .

Kindly suggest whether should i pay the PT on the showroom for all the years from the date of its addition
or
There is no need to pay, if so under which section can i reply to the notice or any case study to back my reply .

Can anyone help me with the documentation for object clause and name change of a company.

Moreover if anyone can share object clause of real estate or Investment company.

Thanks in advance
CA Ritu Agarwal.

Note that PARTY Not Filed any Return in Previous Year , he is a salary holder
Please said us can we will filed BACK DATED Income Tax return for 03 Years (i.e. A.Y 20-21,A.Y.21-22,A.Y.22-23 ) IF YES THEN PROCIDURE

After completion of articleship of CA, is approval goes to the principal ? to apply exam

or

Is approval needs to take after completion also, to apply exam?

Please clear this doubt . Thanks in advance.

“Auditor may be removed before expiry of his term” here what do you mean by “term” whether one year or five year or time between agm?