What is penalty for late filing of 10BB?

Dear Sir,
Is TDS liable to deduct
(1) on CFS charges for import, payment made to CHA and original bill is provided by CHA by CFS station company. If yes under 194C?
(2) on Fees Paid to CHA, under which section 194C or 194J?
(3) on shipping line charges, paid to CHA but original invoice is submitted by CHA whereas invoice is generated by freight forwarder.
(4) cha also provide his own company invoice charging for transportation charges from port to factory, container tracking and container loading & unloading .

Pls guide on above scenario listed serially one by one....

If net profit of company as per schedule VI is less then book profit as per 115JB then form 29B is required to file?

Dear members
I have a query and request you to clarify. Mr.A purchased silver on 22.09.2022. Cost is Rs.1670250. He sold the silver on 14.08.2025 for Rs.3360000. Please inform how to calculate capital gain

IF THE SALARY IS PAID IN CASH TO ONE PERSON OF MORE THAN 2 LAKH IN SINGLE FINANCIAL YEAR THN WHETHER SECTION 269ST SHALL BE APPLICABLE AND PENALTY U/S 271DA SHALL BE ATTRACTED?

Respected Colleagues,
A proprietor running restaurant business in himachal with labour and staff above 20 persons, till date no ESI and EPF compliances have been done (Registration also not done) , 70% payment in cash but below 10k and 30% online,
Now my ques is, Whether due to non compliance all the salary & wages disallow in tax audit report by auditor or auditor just mention about non compliance in TAR in order to safe guard own.

Please advice

Respected Colleagues,
If a person running business of restaurant and introducing old hotel building in business in FY 2024-25, now my question is, whether auditor comments in tax audit report about this capital addition or not?

Please guide

One of my client has been paid amount in TCS instead of TDS. Now, this is possible convert from TCS to TDS ??

On verifiaction of the ITR error message coming"Please select AY from dropdown". On recehcking the MAT broughtforward which is verified from the previous return there are no apparanet errors in the carried forward figures .Please advice how to go ahead

As per the established procedure, the capital gains on sale of shares are determined on the basis of "first in first out" and period of holding
Now the query. I have 100 shares of a company ABC purchased in 2 lots of 50 each, first @ Rs 500 each and second @ Rs 600 each. I lend 50 shares under SLBM mechanism and sell the balance 50 @ Rs 1000 each. Do I calculate the capital gain using acquisition cost of Rs 500/ shares (lent under SLBM) or Rs 600/ share (held by me in my demat account and actually sold)