Mr A filed the return under section 139(1) for FY 2019-20 declaring income NIL. there was refund of Rs 6,600. He also received the interest of Rs 360 on this refund. The income was reported under the wrong heads in the original return.
He filed the updated return under section 139 (8A).
The income reported in updated return is NIL under correct heads of income. He also paid the additional tax payable of Rs 540 calculated as {(50% of (Tax + interest on refund)} + interest on refund i.e. {50% of (0+360)} + 360 under section 140B.
Is this return a valid return as the income reported is NIL but there are additional taxes paid calculated as per formula of 140B.

Hi
Our client office is in SEZ unit. We provide them employee transportation services. We raise monthly invoice "without payment of igst"
They had availed our services for their teams outing, for which we raised invoice "without payment". Now, they are asking us to charge igst as the services availed was not in sez unit. Should we raise invoice with igst charge?

below Response received from client:

“In attached Invoices vendor has not charged GST and mentioned the SEZ notification line of Authorised operation. However the service taken is for Team outing which will not fall under Authorised Operation as not for Business purpose. Hence vendor has to charge the IGST on attached invoices and we need to pay the full amount ie basic + GST to vendor. Thus request you to please get the revised invoice and also make necessary changes to Team budget request.”

Request to please change the invoice accordingly and re share it ASAP.

We have pay the TDS amount For Sec 194Q for the month of Jan-2023, on 04-02-2023, through Axis bank, Amount Debited but challan not generated. We check Traces Portal below error message showing what we do next. kindly Give the solution anyone sir / madam.

CRN has expired. You may create a new CRN for this payment by copying this challan for pre-filling same information. The entry will disappear from this tab after 30 days from the 'Valid Till' date.

Dear Sir,
One year before my partnership Firm GST Registration has been Cancelled Suo Moto due to non filing of Nil returns. Now we would like to continue the business, Please advice Can we proceed activation of Cancelled GSTIN by appeal or apply new GST?

If i proceed appeal which needs to file all pending GSTR 3B returns. Every month 10,000 fine penalty come. Please advice

Mr A filed the return under section 139(1) declaring income NIL.

The income was reported under the wrong heads in the original return. he wants to file the updated return under section 139 (8A). Can he do so?
What are his options.

As per the procedure prescribed for availing the donation under section 80GGC, individual salaried person is required a certificate of such from the employer... please mentioned exact provision and which rule or section contain the same, number of that rule or section.

what is cash limit payment under income tax under section 40A.

Balance sheet under which section is made for companies and firms.

what is due date under section 43B under income tax , for allowable as a expenses on payment of certain liabities.
For Companies
For Firms.
Fort Individuals.

We have taken 25 Nos Office 365 license subscribed for 1 year. And we are paying to them around INR 3,200/- per month.
Is this transaction attracts TDS u/s 194J fees for technical services ?