Can the following be capitalised - expenses incurred in a housing society
1) Bird net on shafts to prevent birds from nesting, prevent bird dropping etc
2) Paver stones replaced in one part of the area to plug leakages in the basement
3) fixing of tiles to beautify kids play area
4) Nets fixed in the play area to prevent ball from going out of the premises
5) UPVC partition for a basement room

Thanks in advance
2)

what should I do if a tax invoice is not uploaded in portal in 2025-26 now? Is there a procedure to upload and update in portal.

My trust's due date for filing for renewal of 12A and 80G was Sep-2025. But we missed that due date. Now, I filed with condonation. The application was filed under section 332 only ( "354" & "'both" options were not showing). and now I want to file the application u/s 354 also. But this section is not showing. What must be done?

Dear Sir / Madam

Under Section 54F of the Income Tax Act, 1961, an assessee can claim exemption on long-term capital gains arising from the sale of assets other than a residential property. To avail this exemption, the assessee must invest the entire sale proceeds in a new residential house property, not just the capital gain.

In the present case, there is a long-term capital gain of ₹2.5 lakhs from the sale of long-term shares, with a total sale consideration of ₹10 lakhs. The assessee plans to purchase a new residential house property in FY 2026–27 for ₹1.5 crore, with possession expected to take at least three years.

Accordingly, he will deposit the sale consideration into the Capital Gains Scheme (CGS) account for later utilization.

My question is: Can the assessee avail long-term capital gain exemption on the sale of long-term shares in subsequent years as well, if he has LTCG in Year 2 and Year 3?

Regards,
Suraj

I CLEARED MY PCC EXAM IN NOV-2010 AND ALSO COMPLETE MY ARTICLESHIP IN DEC 2010.
CAN I NOW APPEAR FOR CA FINAL EXM. IF YES, THEN WHAT DO I NEED TO DO NOW.
(Course Status: Lapsed Current Course: PCCFINAL Last Registration: 19 - Aug - 2011 Valid Up To: 19 - Aug - 2016) ITS SHOWING ON MY ICAI ID.

Brother wants to assist sister in property purchase but the 18L money transfer is done from brother's wife account to sister's account. Is sister will pay tax on this amount

etds return 26q for Q4 FY 25-26 has been filed on 30.04.26
Now i want to revise the same by adding new challan and corresponding new deductees

My question is whether late fees would be applicable in case revised etds return is filed after 31st May ?

ITC CLAIM ON CAPITAL GOODS IN ITC -01 ELIGIBLE OR NOT?

sir,
INCOME TAX - TDS Deposited in wrong TAN. How can we rectify this error - TDS

While filing form 10BD up to last FY for cases not having PAN we use to upload CSV by writing PANN0TAVBL in Unique Identification Number tab. But for current FY if we are uploading CSV file it throws error for same.

Is there a way to solve this error or we need to collect any one available from drop down in form 10BD schema from donor?