Is it compulsory to file e-return of AOP/BOI?

Dear Experts

I am pursuing my CA course undergoing my Articleship tenure currently.

I would be grateful if you can resolve my query regarding the following issue in Service Tax.

As per Rule 6 of Service tax Rule, 1994 (Payment of Service tax), “in case of individuals and partnership firms whose aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the service provider shall have the option to pay tax on taxable services [provided or agreed to be provided] by him up to a total of rupees fifty lakhs in the current financial year, by the dates specified in this sub-rule with respect to the month or quarter, as the case may be, in which payment is received.”

My doubt is regarding how to calculate the value of taxable services provided during a year. For eg:- let’s assume that a CA firm is maintaining books as per Cash basis. In the Previous year the total receipts for audit services rendered is, say, Rs 40L . In the current year the total receipts is, say Rs 46L. Now out of this 46L , an amount of Rs 10L pertains to Previous year and also RS 15L is yet to be received for audit services rendered. Now My total Taxable service for the Current year is Rs 46L or RS 51L?? (46-10+15=51). Also my Value of taxable service for last year is Rs 40L or RS 50L?? (40+10=50).

Thanks all in Advance

Sir ,
I passed IPCC and currently working as an article student in chennai. I applied for ignou bcom(a&f).I overeard some people saying that we need not get any permission from the institute to pursue any course from an open university(i need not attend any classes for bcom).Im planning to apply for cs executive(as a direct entry from cpt)Can i do it??.Then how shall i fill in the form 112....???
please advise me in this regard.


Thanks in advance.

A person is working in USA... and pays tax in USA.... He sends money to India. Is that money taxable to an India to the receiptant. What is the provision in IT rules in the matter NRI sending money to India...

Dear Sir,

My query is that can a Status Holder claim the benefit of 1% Status Holder Incentive on the export made to Nepal where invoicing was done in INR and amount was also realized in INR?

Company follow calender year as accounting year. Previously it was obtaining gratuity valuation report in December as well as March. Now company want to gratuity valuation report only in the month of December.

Query - How to make provision for gratuity in March?? Also what amount will be considered for dis allowances as December provision was made for Jan to Dec 2012.

hello sir

i have completed my mba finance in last year now i have to study for CA. so please guide me the ragistration process and fees structure of IPCC course and can i do self study for IPCC?

My 2 years is completing on 23rd august 2013. Im going to join industrial training the next day itself. Currently have taken 206 days holidays i.e. 50 extra days on extension, plus additional 3 month leave for my ca final exams. Can this total of 50days + 3 months leaves be served with my future industrial company?

I would like to join for IPCC course under Direct entry route.Regarding the documents required I have a query.
The Bcom provisional certificate has not yet been issued by the
University. So is it valid if I send the Bcom Marklist downloaded from
internet and attested by a CA for IPCC Direct entry ?

Can I get admission or registration through that way ?

Kindly reply

We are filing salary returns for employees with HRA and conveyance allowance exemptions. Should we use ITR 1 online or ITR 2 keeping in view that exempt income above is more than Rs 5000.

Dividend and other exempt income are not present.