One of our client applied refund on export of services without payment of IGST. The GST Authorities issued deficieny memo after 45 days for four ARNs. Now we are unable to file again the refund for the same periods due to the following messages displays while initiated to file the refund application.
Error : Deficiency Memo (GST RFD-03) has been issued for previous period/s. Please file refund application for previous period/s before filing for the selected period.

Please let me know how to solve the problem.

A Company claimed deduction u/s 80JJAA in the AY 2023-24 after fulfilling all the conditions specified u/s 80JJAA. In AY 2024-25, the company has hired new employees but total number of employees as on 31.03.2024 is less than that as on 31.03.2023 because many employees have left the company. Whether the company can claim deduction u/s 80JJAA for the second & third year for employees joined in FY 2022-23 & 2021-22 respectively?
Also, for second & third year, for calculating the amount of deduction, whether increment in the salary need to be taken into account or the deduction should be same for all 3 years?

My Son was in Service in India May-2018 till Jul-2020 , then left the Employment and went to abroad for Studies .
His EPF money withdrawn in full last Nov'23 around Rs.1.18 lACS . As per 26AS TDS deducted Rs. 13144 /- ( REGIONAL OFFICE BOMMASANORA 2) . Need to claim this deducted amounted since his overall Earnings is less than basic Exemption of Rs. 2.50 / 3.00 lakhs

While filing IT , where should we show this amount .

Should it be shown Under Salary head ( Salary from Provident Fund Office ) , if we show under salary head subsequently it offers another Rs.50000 /- Standard deduction , Is it OK . or should we show it as Income from other Source .

In IT - TIS it is said as - Receipt of accumulated balance of pf from employer u/s 111

Can we take Indexed Cost of Acquisition value on Sale of Equity Shares on Long Term and claim tax exemption limit Rs.1.00 lakhs during the FY 2023-24

Dear Sir,

I filed ITR-1, but the return was rejected. Upon reviewing my 26AS statement, I noticed an additional transaction under 194S with TDS of Rs. 0.01 through Coin DCX (Crypto). This amount of 0.01 caused my ITR to be rejected. What should I do next? Can I file ITR-2 instead? If yes, where should I mention this 0.01 in ITR-2?

Please advise.

We have an IRDAI Corporate Agent License. I wish to consult with a CA who is currently doing audit, accounts and compliance for another IRDAI corporate agent. My query is regarding releasing commissions for our partners. Please contact at ds@agfi.co.in if you are working with a Corporate Agent license holder.

Hello sir/mam, please help me know my business code and whether I can opt ITR4 44ADA if I work as a music teacher full time. Streams of income are share of fees from tutoring students & performing stage shows. The ratio is 50-50 for the income streams.

Is amount paid by respective State Govts. to Anganwadi workers / helpers for their monthly services rendered , taxable under Income tax act 1961 ?

if yes , can it be taxed under the head ' Salaries ' or under the head ' Income from Other Sources ' because these amounts are being paid as Honorarium to them.

Does the word ' Honorarium ' include in the definition of Salary under Section 17(1) as per Income Tax Act , 1961 ?

Plz clarify.

I have done all verification and validation were successful without any alert of Errors .

While i submit FOR e-VERIFICATION with Adhar OTP , the System was prompting " Something Went Wrong , Try Later "

Then after wards while i tried , it says - Validation Completed - 1 error Found

Error Description : Your return is already Submitted , You cannot resubmit it .

Sir,
A resident Individual is having RD a/c of post office. During tenure of RD a/c he was reporting accrued interest of RD on estimated basis in his Yearly ITRs. But Post office does not credit RD a/c on yearly basis as per its practice and also does not deduct TDS.. It credits the total interest amount only at the time of maturity of RD a/c. That is the point of mismatch..
While preparing ITR of closing year of RDa/c, when individual noticed this mismatch, he reported in the " Feed Back" of interest amount which he had already shown on estimated accrual basis in ITRs of earlier years on year-wise basis respectively as " Relates to earlier years " to reconcile the total interest in the last year of maturity of RD a/c.
But when this feed back was forwarded by AIS utility of ITax Dept to PO , it has replied back by PO that "Feed back is incorrect.."

Hence the following queries :-

1. Is individual right with reporting of accrued intt of PO- RD a/c on yearly basis and then balance of interest in the last year of maturity of RD ?

2.Will he face any problem when source i.e. PO has reported that "Feed back is incorrect" ??

3.Can he still file ITR as per his scheme i.e. " Total Interest Rs 8 Lacs - Accrued interest already reported Rs 6.10 lacs " with net interest of Rs 1.90 lac for year of closing of a/c on maturity i.e FY 2023-24 even after negative reply from PO " Source", ???

4. Can he write in description of ITR at relevant column, that he had already reported portion of Accrued Interest to extant Rs 6.10 Lacs in earlier relevant years. ????

Pls guide on above.