Who is responsible for filing Form 26A in cases of non-deduction of TDS, and is such filing required only upon receipt of a notice from the Income Tax Department, or can it be submitted voluntarily by the deductor?

Is Form 26A applicable for non-deduction of TDS on interest and remuneration paid to partners by a partnership firm?

Fellow CAs,

A genuine question from something I've been thinking about.

When a client receives a Section 201 notice — the IT department isn't asking what was deducted. They're asking **why that specific rate was applied on that specific transaction.**

Most ERPs store the outcome. None store the reasoning — why that rate, why that section, what the YTD aggregate was at that exact payment moment, what PAN status was on that date.

In practice, how are you handling this when a notice arrives?

We're building **RegInfra** — a TDS API that stores the complete decision chain at the moment of every calculation. Rate, section, threshold state, PAN status, 206AB applicability, and the exact ITA 2025 section reference — permanently, per transaction. When a notice arrives, the response is already built.

Still early. Would genuinely value perspectives from practitioners who handle this regularly.

Is this reconstruction problem real in practice — or do existing tools handle it well?

→ reginfra.com

My client was liable to pay rent for the store & staff accommodation for the month of JAN-26, but he delayed paying the rent and actually paid the rent for JAN-26 in MAR-26. Does the self-invoice need to be prepared on Feb-26 and the RCM need to be paid within 20-03-2026 by FEB-26 GSTR3B? although he has not paid rent of JAN-26 in FEB-26 as per rule 47A all registered persons liable to prepare a self-invoice within 30 (thirty) days from the date of receipt of goods or services or both, which is mentioned in Under sec. 9(3) or 9(4)?

I have a client who have not filed GSTR-4 in previous years and due to time barred the returns are now blocked.

I can't even file the GSTR-4 of last 3 years even will not be able to file for Current year.

What to do?

If property given on rent to a cancer diagnostic laboratory. Is the rental income liable to GST or is it exempt

Sir.
One of my friend plan to make agreement to sale of property in cochin cost 1.5 Crores.
She also plan to purchase house property around 50 lakhs from sold fund
Let's me know
1 . Please advise best tax planning in above case.
2. How much amount need to pay income from capital gain tax.
Please advise.
With regards
Binu

If a NRI, purchases a Immovable Property (Residential House) in India from another NRI.
What will be the TDS rate applicable to the purchaser?
TDS will be applicable on Gains or Consideration?
How will the TDS be filed?

Dear Sir, Most of the appeals filed before the FAA after barred by limitation ( 3+1) with the result in some cases APL-02 is issued while rejecting/dismissing the appeals, and in some cases APL-04 are also issued, hence, now the question is whether do we have to challange APL-02 or APL-04 before the GSTAT?

Good Afternoon Dear Experts, I have filed my ITR AY 2021-22 on 31.03.2022 and ITRV Acknowledgement niether sent by me after the filing nor validated with EVC/OTP. Now I have sent the ITR V Acknowledgement signed copy last week. The same is received by CPC and marked Invalid as Prescribed time limit is over. So, my question is that, what can I do for complete the process of my ITR because there is a refund amount of Rs. 50,000/-. Please help

Hello Everyone,

I have a sole proprietorship firm with Udyam Registration Certificate. I am developing a software app (library management system) in which I plan to charge monthly subscriptions from clients. I will be using Razorpay as the payment gateway.

Current situation:
- Udyam Registration Certificate available
- Turnover is zero (just starting)
- No GST registration (not required as turnover is zero)
- No Shop & Establishment registration yet

My queries:

1. Can I open a current account in PNB or Punjab & Sind Bank with only Udyam Registration Certificate as business proof? Will any additional documents be required?

2. Will zero turnover be a problem while opening a current account?

3. For Razorpay payment gateway integration, is a current account compulsory or can I use my personal savings account?

4. Is Shop & Establishment registration necessary right now or can it be done later when business grows?

Kindly guide me.

Thank You 🙏