Dear Experts
I had salary and business income in FY 2023-24, so I filed ITR4 and submitted form 10IEA for opting old regime .
In FY 2024-25, I had only salary income. So I opted new regime without submitting form 10IEA.
In FY 2025-26, I had salary and business income again. So I filed ITR4 continuing new regime as I opted it last year. But income tax department now seeking a clarification for not submitting form 10IEA again this year. They are saying that this year income will be treated as per old regime since business income is there.
I am hopefully looking for your kind advice about how to respond to this query.

whether TDS 194-T is applicable to small partnership firms also , who is not covered under Tax Audit criteria ?

Hello

Do we require Consolidated financials to be attached in ITR 6 or standalone is fine??

Regards

Sir, I have a kirana store where I sell rice, which is exempt from GST, along with other taxable items. I also purchase exempt goods such as rice and make exempt sales from those purchases. At the same time, I purchase taxable goods and sell those taxable goods separately, charging GST as applicable.

In this situation, do I still need to reverse ITC proportionately on account of exempt sales?

Until now, I have not been making any proportionate ITC reversal because I purchase exempt goods separately and sell those exempt goods as exempt, while the taxable purchases are used for taxable sales and are reported separately in GST.

Please confirm whether my understanding is correct.

My kindest regards to you sir
One of my clients has filed tax audit report and ITR for the fy 2025-26 but he has not paid RCM on Rent paid/provided. Please advise me what to do in such a case. Someone has advised me to pay the total RCM latest by 30th Sept and claim RCM in 3-b latest by 20th Oct for the month of Sept. Will such an RCM payment be treated for the financial year 2025-26

assessee is partnership firm following wdv depreciation method. (same like income tax return)
there are 3 offices having wdv 35 lakhs.
one office is sold for 90 lakhs
closing wdv cant be negative in books,

my q--> should i make wdv nil in books also in bal sheet? inspite of 2 existing offices, how can bal sheet have no fixed asset?

my view--> prof loss will have book gain of 55 lakhs .
but how to show 2 offices in bal sheet ? the whole building block becomes nil in value..so cant show exisitng 2 offices also in bal sheet right?
little confused,
regards, ca kunjan, 9222 922 92

One employee appointed for one year as term employment service in company's account department as a Accountant on fix remuneration.
Controlling power is with company. As per social security code 2020 term employment is treated as contractual employee.
My Question -:
On fix term employment employee remuneration is tds applicable as professional service tds or tds on salary, or tds on contractor.
Kee point of -:
Controlling by company.
Fixed remuneration
Fixed hours
Supervision by company 's superior authority

Kya koi professional CA hai idhar jo mujhe bata sake ki 1 crore ki income ko kaise tax bhare abhi kisi ko hire nahi kar raha hu bas chating karni hai

I receive various messages in my whatsup. I, subsequently, transfer these to my email account. All such mails are transferred in my mail with a heading as "me" . I want to put a different names to these mails for identification. What is the procedure for it ?

Sir
AY 2025-26 Rectification filed on 24th April 2026 Received rectification order under section 154 on 13th May 2026 with demand which was paid immediately Now on 16th September 2026 same order which was processed with demand shows underprocess without my consent is it possible does the law gives power to CPC to do this kindly suggest