Indian unit of International Doctors Association is organising a International conference for which is collecting registration fee from its members in India and abroad. They may also receive grant or fund from International Association in this regard, but they are not yet sure. My query is;

1. To organise the conference, Indian unit has to pay rent for equipments to be hired (like furnitures, conference hall, hotel rent etc,) professional charges, travel agents etc. Do they need to deduct IT, if the payment exceeds the limit for TDS?
2. What is the status of the association? Is it AOP?
3. Do they need to file return of income?
4. What to do, if there is any excess of income over expenditure or vice versa?
5. Does its books of accounts are to be audited U/s 44AB Income tax act, 1961 if the gross receipts exceeds Rs. 40lakhs?
6. If you have any suggestions, please suggest

Hi,

Iam Shiva Who wants to rejoin CA in the new scheme to my info should we write the CPT because i have given my attempt in old syllabus for Group II only.

Kindly advice me the procedure involved in the new scheme

when a associate will be treated as permanent establishment even though the service rendered by the foreign company does not have any connection with the service rendered in outside india

what is the tax implications on the Salary received from United Nations? I have seen Circular No.293 dt10.02.1981, in that it say the pension is exempt from Tax.

What type of taxes applicable on the payment of licience fee payable to any indian company who had invented the process technolgy and patented.

Also tell us if the payment is in the form of Royalty.

If the liability to pay tax is on account the licencee, how to calculate the tax.

Is it possible that PAN of other persons to whom you issue TDS Cerificates can be searched through income tax portal.

sir,

we have a partnership firm which is doing agriculture plantation( ie, plantation in tea). We are selling the tea leaves to a tea manufacturer. since the Activities are Agriculture in nature Income of the firm is exempted from income tax as per section(10) of the Income tax Act.During the year 2006-07 the Total Sale of tea leaves exceeds Rs. 40 lakhs. Now please clarify (i)whether the firm is liable for tax Audit U/s 44AB of the Income tax act? (ii) whether the firm is liable to file the Income tax return during the period

Can an assessee claim exemption for HRA and Self occcupied property both when he has a house at Goa and he is working at Bangalore and takes a rented house in bangalore and his Goa house is self occupied by his dependent parents?

I passes CA exminations in Nov.06. Presently I am working in a BPO. I want to pursue CPA examinations. Can anyone tell me its detail procedure.

Fact
An Apartment having 24 flats. The Apartment is running by an owners association. Association has a by laws which is not registered anywhere. Purpose of society to maintain apartment, flat owners/ tenants are paying Rs. 500 monthly for maintenance. Further association is earning rent of Rs. 132000 per annum on which TDS is deducted against let out of common roof for mobile tower.

Query
1. Whether registration is necessary, if necessary to which authority/ department.
2. Whether we can obtain PAN with a by laws, not registered.
3. Whether PAN can be obtained without registration.
4. Since the association is only meant for maintenance purpose, not for earning purpose, filling of return is necessary. If necessary what will be the status of association.
5. Whether income of the association will be exempt.
6. Whether tenant (Mobile Tower Company) is bound to deduct TDS.

Please guide further to obtain refund of tax deducted in accounting year 2007-08.