Can a govt PSU deduct TDS under Section 194J on payment of Rs. 2,00,000 to the Institute of Cost Accountants of India for a certificate course of its employees. Please confirm

We have rented multiple warehouse in all over India.
We transported goods from warehouse to our distinct branches as well as out side customer in all over India.
Can ITC on rent routed through ISD Mechanism.
Pl. Guide

We are evaluating the accounting classification (Ind AS 32) for a proposed investment structured as Optionally Convertible Redeemable Preference Shares (OCRPS) with the following key terms:

If the Company raises additional USD 30 million before 31-Mar-2029, the OCRPS will be converted into ordinary shares.

Until conversion, the instrument carries 15% p.a. compounded return, which will be converted into equity.

If the conversion does not happen by 31-Mar-2029, investors will have the following rights:

Put Option – Investor can demand repayment (Accrued Amount)

Drag Along Right – Can force sale of shares

Quarterly cash dividend payout, or

Conversion into a 5-year loan

Management expects the additional USD 30 million funding to be raised within the next 4–5 months, leading to conversion into equity.

Query:

In this scenario, should the OCRPS be classified as:

Equity,

Compound Instrument, or

Financial Liability

considering:

the presence of contingent redemption/put options, and

the expectation of near-term conversion?

Sir.
In the process of internal check( Tax comparison report in Gst), it fount that there tax amount 1,94,000 payable in Grt 1 in Oct 25T. But Gstr3b shows 97,000.
I checked corresponding month filed both returns, but it shows Rs 97,000 both reported . In this reported show value double Gstr 1 1,94,000( 97,000×2)
apr to Jan checked it found this mistake only found by me.
Let's me know , how to solve this.
Please advise .
Binu

after incorporating new company, ? comes in address of company.
did my cs make a mistake ? in part B also ? is visible.
she is telling its system error.
i feel she should not have submitted with ?
am i wrong? or ? comes after part b is submitted?

Sir.
Few days back, I need to check one sole trading company . While checking GST it found that there is Tds on Gst adjusted in gst payment.
Let's me know.
1. Whether need any return update by sole trading company for deduction tds get back.
2. How to reconciliation of tds gst, for cross checking deducted and collected.
Please advise
Binu

IN THE MONTH OF JAN-26, AN INVOICE OF B2C, UPLODED IN B2B ,NOW HOW TO DELETE IT ?

I had surrendered my cop in the year 2022. I want t restore my cop now. What is the procedure to restore my cop

I am a newly qualified Chartered Accountant. While applying for membership, I am required to upload address proof.

I have recently shifted to a new residence, but all my government-issued IDs reflect my previous address. At present, I do not have any document that shows my current address. Updating my address in government IDs will take some time; however, I would like to apply for membership at the earliest.

please advise on how I can resolve this issue?

Dear Sir,

I have filed Income Tax Return of the firm for A.Y. 2025-26, while filing the Return of Income I have not consider Advance Tax paid by the firm and Income Tax Return is processed also. Now, what I can do for taking Advance Tax for claiming refund.

Please do the needful & oblige.
Vishal Bhalerao