1. Is Tax to be deducted on registration fees paid to a Foreign certifying company? If so whether the Tax rate is 40% as per sec - 195?

2.Also whether The Registration fees paid to foreign company for certifying purpose will be Included under Professional charges?? (That Foreign Company will certify only after registering and again they are charging separate fees for Certifying So can I include the Registration fees also in That Professional Fees and Can Deduct Tax on that?)

Hello..!

I am already registered for articles before apr 30 2014. I am giving my gr2 in this may 2014. If i qualify my gr2 in this may, what is the due date i need to get registered for ca final so as to give my ca final attempt in nov 2016??? That is if the results come in august month of 2014 and i pass the exam what is the due date to register my ca final to give it in nov 2016?

thanks in advance

Dear Sir,
I hv gifted a residential house property 2011 by my mother in September 2011 the fair market value was Rs1100000/- the stamp duty is Rs 4500/-. Now I would like to sale the property whose approx value is Rs 1100000/-.Now pls help me by advise whether it is attaracted short term capital gain tax or long term capital gain tax? and how much capital gain tax? This property was inheritted by my mother in 1990

Is it allowed to charge profit/ margin on the cost during providing service by one department to other department of the same company at same place under the same management and at same establishment with having same registration/ license/ PAN/TAN ? Example : XYZ Ltd has two departments A & B . If 'A' provide manpower services to 'B' at a cost of Rs. 10,000 then is it allowed to charge profit of 10% and debit Rs.11,000/- to 'A' and book profit of Rs. 1000 in the books of 'A' . However at the time of consolidation of accounts of XYZ Ltd this Income will be nullified and net profit will be Nil as a whole for XYZ Ltd on account of these entries. However there will be income for XYZ Ltd from its main activities / business. Is there any problem if Income is credited in the books of 'A' and later on same amount of Income is Debited and same head of expenditure is credited in the books of XYZ Ltd at the time of consolidation. If it is not allowed to Credit Income under one department's account and Debit Income in main account then please give reference of the rule/ guidance etc. These entries will help in generating profit for one department and for the company as a whole there will be no profit due to these intra departmental service and no Income Tax will be payable by XYZ Ltd on this account after consolidation . Ultimately actual expenditures will be shown in the consolidated account. Is it allowed ?

We have taken a Container on rent for office use for 6 months and paying a monthly rent of RS 50000. i WANT TO KNOW AT WHICH RATE U/S 194I (10& OR 2%) DEDUCT TDS ON RENTAL CHARGES..

one of my clients turnover exceeds 10 lakhs in fy 2013-14 and he got st no.but in fy 2014-15 his expected to is less than 10 lakhs. can he avail exemption u/n 33/2012 for 2014-15? once registered means under liability for all upcoming years?

Sir, I need your immediate guidance.I have passed gr 1 long time back.There was a break in ca studies for a very long time.Now I have decided to start again and clear gr 2.I do not know how to start and how to proceed.Please guide me so that I can definitely clear in may 2015 if not in nov 2014.Regards

Dear Sir/Mam

I have registered for the IPCC course in 20/01/2010. I have not cleared my IPCC group- II yet. My registration had expired on 20/01/2014. I have fill the examination form for May 2014 attempt and will be applying for my revalidation now. Will I have been eligible for the attempt May 2014 examination and will my roll no be allotted to me? Please reply me as soon as possible.

respected sir,
for ay 2014-15 there was a provision incerted in itr forms to brought forward unclaimed tds .please discuss this point .

Limit of Rs. 75,000 is per year.

Suppose of bills has been issued of 1.2 lakhs in a year. And only 60,000/- has been paid in that FY and remaining has been paid in susequent FY then wheteher TDS is required to be deducted.

Single party amount to be considered.