Sir, As per the Act,1961, U/s.194J(1) has 5 clauses such as (a)Fee for professional services, (b) fee for technical services, (ba) etc, etc,. Now the TDS rate for (a) is 10% and for (b) 2%, but when we see the TDS module from the department, it is made as 194J(a) is for fee for technical services and (b) is for fee for professional services. Even when we observe the 26AS ie. ATS down below table speaks the same. When we file eTDS returns also, the system takes (a) is towards technical services and (b) is towards fee for professinial serevices. So, is it mistake in the TDS module made by the Dept. and if it is mistake we are also following the same mistake I hope. Kindly clarify as to whether my observation is correct.

In March 25 we had sold goods to Calcutta Party by raising e invoice
Now the party is unable to sell these goods and wants to return the goods
However we have found one party in Assam who are ready to purchase the goods

For the above transaction how to do the billing and accounting treatment

Hello Experts, Please guide.

1. In a pvt. limited company, the AOA on the last page showing subscription of shares is undersigned dated 29/06/2007, while the incorporation of the company document mentions 29/07/2007. Which date will be considered to as date on which the shares were subscribed to, to show in the long term capital gain assessment sheet.

2. In another pvt. ltd company, the e-MOA showing subscription of 1000 shares, shows date of subscription as 29/03/2024, while the actual transaction for the purchase of these shares happened on 31/07/2024. Which date is considered actual date of purchase or subscription of shares? For FY 24-25, to report in Unlisted share holding, the opening shares will be 0 or 1000?

Thanks

i have not opened CGAS account , i utilised complete amount after selling a property then purchasing property in sam financial year, but is showing error 1 i am unable to file ITR. tried refilling. multiple checks but its showing error. Please help

If any gratuity is received by non government employee at the time of retirement is exempt?? If yes than how much?? Under which sec??

i have a ltcg from sale of property and claimed 54f by investing in house property.while filing the itr return,it shows aupload level validation where it states "CGAS ACCOUNT IS NOT ENTERED OR NOT MATCHING WITH THE BANK DETAILS IN PART A GENERAL SCHEDULE''.I HAVE NO CGAS ACCOUNT.HOW TO RESOLVE THIS?

In a Company following Ind As standards, the actuarial loss ( remeasurement of defined benefit plan- gratuity etc.) was shown in Other Comprehensive Income (OCI) section of the Profit & Loss a/c.

(i) Whether the Computation of Total Income ( under Income Tax Act) starts from the Profit for the year , before considering OCI items ?

(ii) whether the oci items are considered in computation of total income ? If yes why ? According to which section or rule ?

Dear Sir/madam, my company purchased assets (laptop) for Rs.52500 including transportation charges of Rs.1200. Do I need to deduct TDS on this ?

Dear sir,
what would be gst rate on bricks after 22 sep. and itc would be allowed or not ?

Sir TDS deducted( Rs 9k) against cash withdrawl Rs 4.5 lac and turnover Rs 54.50 lac
and filling itr u/s 44ad
should need to audit ???? becoz cash 8.25% of turnover
please elaborate
regards
vikas