Query- direct tax

1. Can a audit report be signed on 30th september

2. 269T applicability - 19000 cash loan, 2000 interest paid by cash, directly booked as interest and not routed through ledger account

3. A prop. concern have one jewellery business and one pawn broking business. Can he opt for mercantile for first and cash for second?

4. As per latest guidance note issued by ICAI on  audit - can we qualify the non availability of details on stock