Sec 194IB says rent payable by an individual or HUF is liable to deduct TDS @ 5% on rent of Rs. 50,000/- or more per month wef 01.06.2017 and it is applicable to Individual and HUF even if no Tax Audit.

My query is whether Sec 194IB is applicable to individual or HUF who is having business income and are liable for tax audit U/s 44AB in previous year.

Thanks in advance

Date of start registration for new user under GST

can widow be karta of huf where there is major male member in the family after the death of her husband

Sir,
First Time I had sent my Registration Form Without Additional attachments like ipcc marksheet..later knowing that fact i had sent total required documents along with the photo copy of Registration form on 11th march 2017 and it delivered on 17th march..till now i didnt get any intimation from our Institute...please guide me what to do...

Sir,
A client has deposited TDS amount of Rs 120000 twice by mistake in FY 09-10. At the time of filing TDS return, claim of Rs 120000 has been taken but the other challan of the same amount has not been used till date.
Now I want to know whether he can claim refund of excess amount or is there any other way to adjust this amount in future liabilities.

the section 162(1) is important for the purpose of examination?
I was read this section but could not find anything important

My total Turnover is Rs.27.00 lac during the financial Year 2016-17. Out of which, I have received Rs.25.50 lac vide cheques and 1.50 lac remaining receivable..May I declare income @ 6% on Rs.25.50 lac and 8% on Rs.1.50 lac u/s.44AD ? The outstanding amount of Rs.1.50 lac has been received by me in April,2017 vide cheque.

Hello All,

I have doubt in GST, UGST is levied on all intra state transaction & CGST & SGST is also levied on intra state transaction. please clarify on this how it is different.

Thank you

Sir,
The Client maintained deferred tax asset nearly Rs. 20,00,000 in FY 12-13 and filed Tax Audit Report. But after wards they didn't file any income tax returns. As per AS-22 if there is any certainty of taxable Income arises in following years only I need to maintain Deferred Tax Asset. But in the above company they are incurring losses in the following years. So I realize the maintainence of Deferred Tax Asset is not ethical. What will do for Closure of the amount reflected in Deferred Tax Asset?

Dear Sir,

We are manufacturer as well as trader but we are not passing duty against traded material.
On 30th June 2017 all of our Trading Stock for which we had not claimed credit ,then how can we claim credit for such stock, because we have to pay GST on the same.

Please suggest me and provision for this issue?