Hii Expert,

We have applied Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax) for the period of March 2020, first time department rejected with the reason of incomplete documents & issued memo & suggest file new refund application with proper documents. We have filed new application by 10/06/2021 & now department rejected application of refund with the reason "FROM 01.02.2019 GST REFUND ON ACCOUNT OF SUPPLYTO SEZ WITH PAYMENT OF TAX IS NOT ALLOWED AS PERTHE CENTRAL GOODS AND SERVICES TAX (AMENDMENT)ACT, 2018, DT. 29/08/2018" & issued show cause notice.

Is there any such amendment in sec. 54 of CGST act 2017 ??? We can not avail refund on account of supply to sez with payment of tax. ???

Pls clarify the same.

Thanks in advance.

Mr A is leaving in the lease property paying Rs 2000000 . Can he claim HRA Deduction by providing rent receipts which is of 12% pa of lease amount i.e Rs 240000 which is equivalent to market rent to employer for claiming the HRA Deduction

Dear Experts,

As per recent notification of Income tax department the launched compliance check functionality for Section 206AB & 206CCA of Income Tax Act,1961.

My query is that, on Income tax portal, from where i can get the functionality or from where i found the same?

What is a complete procedure and compliance requirement to change status of director from non-executive to executive?

My friend bought medical insurance for his dependent parents on which he wants to claim tax deduction u/s 89D. However he made the payment from his wife's bank account as he was getting a special discount on the premium by making the payment through that bank. Can he transfer the same amount to his wife's account and claim 80d deduction on his ITR ( Wife is not income tax payee) ? Or does he have to make premium payment from his own account only to claim benefit of 80D ?

while filing INC 33 and INC 34 in case of foreign national directors not having valid din and when we are entering passport number in the subscribers page error is showing that it is not a valid din..Please suggest

In 26AS party name is shown as per PAN Name and Shown TAN Number along with name. If We have Transactions in many states & operating different tally for each state and Legal name is different from PAN name of Party. How can we identify the legal name of party to find out in tally?

can any one show me assignment of company budgeting and forcasting . i want to do practise on it.

I have a doubt. Suppose Mr.X , a resident but non ordinary resident, receives his superannuation pension income from Australia after deduction of tax by Australian govt. at the rate 35% . The pension income is deposited by the govt. directly in Mr. X's A/C in a Bank say IDBI Bank in India and it is not deposited in any bank account in Australia. The pension income accrues and arises from Australia.My doubt is that whether the pension income credited to Mr.X's bank account in India is taxable in India as income of RNOR received or deemed to be received in India???? Also please give relevant IT sections and case laws if possible...Since the RNOR is not having any bank account in australia, it is deposited in his account in India. So can any relief be claimed for the same??????

One more Kind request...Pls give me the applicable sections and case laws too if possible to justify ur answer..It will help me to an great extent

sir as we know according to section 1(4)(f) that company law applies to any body corporate incorporated by any special act which central govt. by notification, specify in this behalf, subject to such exceptions, modifications or adaptation, as may be specified in the notification". so here does company law applies on LIC as it is incorporated under LIC Act and is a Public Financial Institution. morever, what are PFI, whcih are shown in books as type of companies. so are they companies or not or what. plz explain in details.
thank you!!!