Sir/s,
while filing GSTR9 accountant couldn't entered the ITC values in Table 6 of GSTR9 in hurry of filing, the values auto populated in Table 8 are correct, but while we trying to file GSTR9C it is not accepting and showing errors for the reason,

in this connection we request you to guide me how to solve the issue and how to correct the mistake, it is already delayed late fee also payable

Under the Income-tax Act, 2025 (effective from 1 April 2026), if the aggregate cash withdrawals from a bank account exceed ₹1 crore during the financial year, is the bank mandatorily required to deduct TDS under Section 393(3)?

Further, if the account holder has filed the Income-tax Return (ITR) and provides a copy of the filed ITR to the bank as proof of being an ITR filer, is the bank still required to deduct TDS, or can TDS be waived on that basis?

I have got several LIC Jeevan Akshay Policies under which I get Annuity from LIC. I Have been showing this under Income from Other Sources for past few years. This year the ITR 2 Form does not have a clear row for 'Others' under Schedule OS. Under Column 'e' which says 'Others', the nature is specified as 'Family Pension, Retirement Benefit u/s 89, etc., none of which fits the case. The last column says "Any sum received, including the amount allocated by way of bonus, at any time during a previous year, under a life insurance policy referred to in section 56(2)(xiii)" - I understand this section pertains only to LIC Maturity taxable from FY 2023. So, where to show the Annuity Income.

I also received a small amount as as sitting fees for having served as an Independent Expert in a Board Committee. Where can I show this income under Schedule OS. As this amount is nominal I thought its ok to use ITR 2, rather than going for the complex ITR 3. Is this OK.

Sir/Mam,

Exports Sales details entered in Table 6A and HSN Details entered in Table 12 But I have received message HSN wise total B2B Value not matching , I am having doubt in Table 12 Particularly no option to select export.

One more doubt after preparing e invoice automatically showing details in GSTR1 Table 6A except shipping bill number date port code , this reason I had edited and entered shipping bill details and saving , einvoice IR Number not showing after that,

Please guide and explain above doubts how to solve

Thanking you,

I m filling Form 10BD but again and again getting the error :- "Each record should located on a separate line and it should contain 12 columns throughout the file.The original excel file should not contain any double quotes,empty lines,forward slash(\). I have prepared the form with all the details but dont understand why I such error, kindly guide on this , Regards in advance

A Non resident has one NRO account & two regular savings accounts in India. Can we mention 2 regular savings accounts in bank account details of ITR.

Sir,
The company engaged contractor by inviting tender for some construction work.
For building construction work the employer have to collect and pay cess under 'building and other construction workers welfare cess act 1996'.
The cess was charged on cost of construction.
My queries are:
Who are liable to collect the cess ie Company or the Contractor?
The Contractor while making invoice to the company charge and added/showed separately cess (1%) over cost of construction. Is it correct or the contractor collect excess cess?
Regards
Abhijit

Hi all,
Can anyone please help me with this:
A minor has capital gain income which is clubbed & shown in his father's income as it's higher than his mother's income.
Is it necessary to register in income tax as authorised representative of minor for clubbing income?
Please note minor has no other income

Dear Sir/Madam,
I am a Chartered Accountancy student and had completed my articleship training in the year 2017. However, as per my records, there is a deficiency of 11 days in my articleship period due to excess leave.
At present, I am employed and wish to regularize and complete the deficient period of training. Unfortunately, my erstwhile Principal has passed away, and therefore I am unable to approach him for the necessary formalities.
I kindly request you to guide me on the procedure to complete the remaining 11 days of articleship and the documents/forms required in view of the demise of my Principal. I would also be grateful if you could advise whether I may complete the deficiency under another practicing Chartered Accountant and the process to obtain the necessary approval from ICAI.

I have Bank Account which is used by me for Transactions related to my Income from Business.

I also have other bank accounts which is used for transactions related to other heads on Income like Income from SaIary,CapitaI Gains , Interest Income etc

When I prepare Balance Sheet and P/L Account for filing ITR 3,whether I need to show bank balances of All Bank Accounts or I can show Bank Balance of only Business related Bank.

Income which is generated in other bank accounts will be shown in respective Income heads

Please guide