Hi,
LinkedIn (LN), a non resident job portal is providing three services.
Job slot: where your job is advertised over LN network so that interested and suitable candidates, being found out by automated LN analytics tool, may see the job post and apply for the job.
Career pages: Where the employer can create a webpage on LN website and post jobs, employee testimonials and videos etc. on that page and build employer brand.
Recruiter: where Employer is given access to huge database of professionals registered on LN and can filter out suitable candidates out of those using filters provided by LN.

My query is whether payment made to LN for above three services will attract Withholding tax, if yes at what rate?
LN is a Singapore based company and having no PE in India. Form 10F, No PE and TRC has been received from LN.
Please also clarify under which category above services will get classified i.e. Business, Fee for technical services or Royalty.

can any one explain me with examples what is materiality , performance materiality and tolerable misstatement

is it required to deduct tds on air tickets booking via tour and travel agent by a private limited company for it's employee?

I had submitted income tax return on the basis of form 16A in it TDS deduction under section 194 J i.e consultany and the same income showing under business and profession but now CPC issued a noticed for for defective return 139 for not submitting profit and loss and balance sheet but income earn by me from consultancy basis from lectureship in private institute.

Let me guide how to rectify such defect and it is necessary to provide P & L and BS.

I have spent Rs.2,20,000/- for my one children to avail admission for study at Media & Advertising to a reputed Educational Institution in the F.Y.2015-16. Her age is 18+.. Should I get the exemption of the expenses under IT Act ? Waiting for valued suggestion regarding the matter.

Respected Learned Members,

In case of Change of Constitution, New PAN Card is required t o be obtained.

For e.g Statutory Auditor firm is changed into LLP..

whether new pan card is required to be obtained.
whether PAN number will also get changed.

Dear Sir

I it compulsory for auditor of the charitable trust to file form 10B for FY 2015-16 ?? Is there any relaxation if form 10B not filed ?

What is penalty for not filing form 10B & also IT Return for FY 2015-16

A is an homeopath doctor practicing in Delhi. His total fee during current FY 2016-17 is likely to be 20 lakhs. This includes medicines he dispenses to his patients, but separate charge is not made for medicines, but included in gross fee
He maintains most elementary record to arrive at profit like fee receipts/ expense vouchers for major expenses and banks all his receipts on daily or twice a week. Expenses are by cheque or credit card. Annual profit is worked out based on these records.
He files his tax return providing details of his gross income/ expenses / depreciation etc, does not opt for sec 44ada (presumptive income), files ITR4 but his net profit comes below 50% of gross income. Is it mandatory for him to get accounts audited and file tax audit report? He is below tax audit limit as his gross income is only 20 lakhs?

Hi, Please guide me that whether a firm can pay remmuneration to partners Rs 25000/- each in Cash? The amount is within the permissible limit of Section 40(b).

Dear Respected Members

Please tell if a person who is tv machanic. Doing work from his residential home. Earns annual 3 lakhs. can he file itr 4s because in this case no books of accounts is maintained. As he repairs tv and got payment of it. No debtors and no creditors. If he can file itr 4s then under which head his work comes i mean nature of work.