we have one AJP in form of Estate of Deceased person. we filed income tax return of estate of deceased person for the F.Y. 2021-22. now we have received Income Tax demand for the same, as income tax department applying MMR on total income of the Estate of Deceased. kindly advise us regarding the whether its Correct or not and what will be the tax rate for the AJP.

The amount of Rs. 2,103/- mentioned in Form Annexure 3CD(b) has already been shown in the return of income as under.
1.Bank Interest of Rs. 2,103/- has been shown in Schedule OS 1 (b) (i).
So please I requesting to consider my above detail in schedule OS in other income in ITR and process my ITR.
Above mentioned reply already given against 143(1) adjustment, now department again issue such adjustment. so what to do?
1) Revise audit report or
2) rectify return of income or
3) give above response again?

Last F.Y. 23-24 ITC was excess taken in amount which was reversed under Table 4(B)(2) F.Y.24-25 in 3B. Now this amount is being shown in Electronic Credit Reversal and Re-claimed Statement. Will this amount have to be shown in books of accounts in new ledger in this f.y.?

Hello,

I have taken credit of same invoice twice in GSTR 3B. How should I reverse same in GSTR 3B.

It should be reversed under,
(1) As per rules 38,42 & 43 of CGST Rules and section 17(5) or
(2) Others

If assessee has filed an updated ITR for the AY 2021-22, then CPC sends intimation u/s 143(1) with a mistake apparent on records. Whether rectification can be filed against this intimation?

An assessee bought a rural agricultural land in 2011-12 as it is a rural agricultural land it does not classify as a capital asset, As on today's date i.e. 19/03/2025 rural agricultural land only. Suppose he converts the land to a residential land on 01/04/2025 (It will classify as a capital asset) and sell the whole set of Residential land in 2025-26 only.
Query: What would be the period of holding, would it classify as LTCG or STCG? (As the assessee is not in the business of Real Estate or developing or selling of land and not having any more of such projects we won't be taking this income in the head PGBP)

Advance of 100% for the sale note of a house property paid in 2006 but the project got stalled and completed in 2025 and cost escalations were paid and agreement registered. Will section 194(1A) be applicable to the advance paid in 2006 which got adjusted while paying the final agreement value

kindly help us is rcm applicable on jcb loading /unloading charges

whether input can be claimed on Invoices, invoices received but service provider filed quarterly returns and not reflected in 2B , what is procedure to take GST Input.

Dear Experts, We have received Tax invoice from one party on June, 2020, we have taken input after getting input in GSTR-2A & GSTR-2B. now we received notice from gst department that we have to pay/deposit gst input amount of that particular party because department cancelled gst registration of that party on retrospectrve basis. what should we do?
Thanks in advance.