To check if a property qualifies as exempt rural agricultural land under Section 2(14), how do we measure the 2/6/8 km distance? If the land is located near a Municipal Corporation, a Gram Panchayat, and a local authority like JADA, which boundary's population criteria determines the tax exemption?

I had filed my ITR on 13-9-25. One of my deductors had deducted Tds of 55000, but not paid to the Government. I had deducted this Tds amount from the tax liability amount in my return and the final amount was 29000 Tax Refund.
On 10-1-26, I received a Demand Order for the difference amount alongwith interest.
Afterwards my deductor paid the Tds amount with interest and filed the Tds return on 5-3-26.
This is reflecting in 26 AS, but in my IT portal, the Demand is still showing under Pending Actions.
Please guide me as I have to avail the Refund of 29,000.

Dear Sir / Madam,

I want to understand the taxation part in sale of business along with factory building and land.

M/s A, 30 year old a partnership firm, owns the factory building & land at Vashi and another Gala at Vikroli, Mumbai.

Now M/s A wants to wind up its business, which is not achieving break-even now and wants to sell the factory building & land at Vashi. They were claiming depreciation on factory building and gala. Land as such not shown separately in the balance sheet. They will continue with Gala, which is given on the rent.

I want to understand how this transaction will happen? What would the taxation?

Please guide me.

Regards,
Suraj

AI subscription paid in INR to foreign party.
Can tds liable. If yes in which sec. & percentage
Can gst rcm applicable

We want to strike off LLP. We have only one transaction that is sale of motor car and book loss in P & L in FY 25-26. In this scenario, shall we apply for Strike off in June 26 or we have to wait 1 year as there is rule for strike off after 1 year of ceased business.? Also Note that business activity is closed from last 3 years. No creditors and debtors are outstanding. we have applied for bank closer.

For AI subscription paid to foreign customer in In INR.
Can liable for tds payment. If yes what percentage and which section

Annual subscription paid for AI to foreign customer in INR.
Can TDS & gst rcm applicable

We had TDS liabilities pertaining to FY 2025–26 under Sections 194C, 194J, and 194T. However, while depositing the TDS, the payment was inadvertently made under FY 2026–27 instead of FY 2025–26.
Under the new Income-tax provisions, TDS for multiple sections is deposited through a single challan rather than separate section-wise challans.
We now intend to rectify the challan and align the payment with the correct financial year, i.e., FY 2025–26. In this context, we seek guidance on:
How the challan amount should be bifurcated among Sections 194C, 194J, and 194T for the purpose of filing a revised TDS return.

Dear Sir/Madam,
In case of Purchase Capital Goods.
Whether ITC calimed or Capitalized ?

Pls advice.

WE HAVE ONE FIXED LOCAL TRUCK OWNER FOR DELIVERING OUR GOODS. HE IS NOT TRANSPORTER. HE ONLY HAVE 2 TRUCK. WE PAID HIM AROUND 295000/- CHARGES IN PREVIOUS FINANCIAL YEAR. SO DO WE NEED TO DEDUCT TDS OR BECAUSE HE HAVE ONLY 2 TRUCK ..ITS EXEMPT.. PLEASE SUGGEST