There is change of constitution of business from partnership firm to proprietorship concern.There is no balance available in cash ledger or credit ledger of partnership firm at the time of transfer.What is the procedure to follow in transfer of business? Is the certificate of CA is required ,ITC 02 to be filed or only dissolution of partnership firm is sufficient?

Client had bought a car on which TCS was deducted. While filing the Return for AY 2018-19, the same did not reflect in Form 26AS. Now the return is processed and intimation u/s 143(1) also issued. last date to revise return is long gone, the option to rectify return on e-filing is not available. Could someone pls guide me on the procedure to claim the refund
THANKS IN ADVANCE

under joint venture land owner sale his share flats immediately at the time of receiving construction completion certificate from competent authorities. what effect to the land owner under capital gain and which values will be taken for calculation of capital gain. cost of acquisition, improvement and transfer..........pls explain sir

Dear Experts, We have imported some Raw material and the same is ready to dispatch to our Gurgaon Factory.
But due to space problem in Factory, we want to off-load this material to our Delhi Warehouse (Registered as
warehouse and retail). And we will make E-way bill on bill to ship to basis.

Kindly suggest us should we issue a Tax Invoice from Gurgaon to our Delhi Warehouse or any other procedure
to be followed to maintain this type of entries?

Please advise.

Rakesh Sharma

we are making payment to amazon internet service pvt ltd for hosting and information technology infrastructure provisioning service whether any tds are required to be deducted?

We have received a Cloud Subscription Services from Amazon Web Services. and payment to same is made through using the card.So,please provide advise about deduction of TDS on the same.

My client is an NRI for the F.Y, 2019-20, He wants to sale of his property situated in india, after computation his capital gains in estimated basis it is found that the incurred capital loss from the sale of property, If he incurred this transaction the purchaser liable to deduct TDS @20.8% or @22.88% on the sale consideration value, my question is :
1. If client apply tax exemption certificate u/s 195(3) to A.O. whats the procedure ? what form need to be filled up ? is he eligible to apply by Form 13, for nil deduction U/s 197?he not want to get refund after filling R.O.I.
2. if he get certificate , is purchaser need to be file 27Q for this property transaction?
3. Is the buyer/purchaser need to be file From 15CA for remittance of sale consideration value to the NRI seller? i think From 15CB not require if he get Tax Exemption Certificate from A.O.
4. Any difficulty arise because he not file any R.O.I in previous years in India?

Regards

A local authhority got registered as tax deductor. Instead they should have registere as tax payer. They have also paid GST as tax deductor. How can the GST registration changed from tax deductor to tax payer.

Can the experts enlighten me on this point?

I have sold an urban agricultural land within the city limits. I have a huge capital gains due to this. I own 2 residental properties. I have let out on rent both of them. I do not have self occupied property still now. can I buy a new residental property for self occupation and adjust the capital gain under section 54.

Dear Sir\Madam,

My query is, our company is based on Mumbai. We organise exhibition in Mumbai & participant from other state (Other than Maharashtra) participate in our exhibition. While generating invoice shall I charged CGST/SGST or IGST?

Your goodselves are requested to please let us know.