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Search conducted / survey or requisition cases on or after 1st April, 2021- Assessment shall be framed under section 147 read with section 148, 148A, 149,151 of the Income Tax Act’ 1961. Explanation 2 of Section 148. FCA BPMUNDRA
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Table showing due date of return as per Circular No. 1712021 Dated 9 September, 2021
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LLP Agreement, LIMITED LIABILITY PARTNERSHIP AGREEMENT (As per Section 23(4) of LLP Act, 2008)-Format
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consent to be appointed as Statutory Auditor of the Company u/s 139 of the Act-Format
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SFT – Statement of Financial Transaction to be reported to avoid penalty-Section 285BA
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Legal heir:-How to appoint the legal heir and file the ITR of a deceased
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Section 11. Income of Trust: Whether excess of expenditure in the earlier years can be adjusted against the income of the subsequent year and whether such adjustment should be treated as application of income in subsequent year for charitable purposes?
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Application for settlement to Income-tax Settlement Commission can be filed now upto 30th Sept; 2021 by taxpayers eligible to file application as on 31.01.2021.
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Whether a reversal of Input Tax Credit (ITC) u/s Section 17(5)(h) is contemplated in relation to loss arising from manufacturing process. MADRAS HIGH COURT passed an order on the issue on 24/06/2021 and set aside the impugned order to the above extent. For full order kindly click the below link
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Q.Is confirming of dis-allowance for Delayed deposit of employees contribution to PF and ESI u/s 36(1)(va) read with Section 2(24)(x) of the IT Act, 1961 despite the assessee contributing/depositing the same before the due date of filing of return of income u/s 139(1) of the Act is justified after amendments in Explanation 5 of the section 43B.