Routhu Ganga Swamy
30 January 2024 at 17:46

TCS 27Q Filing Error

Sir,
I Enter all the fields but its showing Error T-FV-4339 no value to be provided under this field


Shweta
30 January 2024 at 16:58

FORM 3CB [See rule 6G(1)(b)]

Mr A has filed ITR 3 for the financial year 2020-21.

He reported his business income under the head "profit and gains from business and profession".

He also reported income under the head salary in Schedule S (Details of Income from salary) in his ITR. He has not included his salary income in his Trading Account in his ITR.

Mr is liable for tax audit under section 44AB. In his tax audit report FORM 3CB, Auditor has reported as following -- PART – B- clause 16 (Amounts not credited to the profit and loss account, being), (d). any other item of income; “Salary Income Rs 20,00,000

He has received demand notice under section 154 as follows –
There is inconsistency in IT return "Serial no 5(d) Part A OI - any other item of Income" and Audit report.
It has been found by the assessee that Salary Income has been considered twice in the order under section 154, one as per ITR and another as per tax audit report.

Query
1. Is the auditor required to report Salary Income in form 3CB filed under section 44AB as it has led to discrepancy between his ITR and audit report?
2. if the auditor is not required to report Salary Income in form 3CB filed under section 44AB, then can the tax audit report be revised as response to demand under section 154?
3. if the Tax audit report cannot be revised, then what is the option for the assessee as his salary income has been considered twice in his total income?


Meghna
30 January 2024 at 16:01

Clause 44 reporting under Tax audit

Under clause 44 one bill has two components Taxable supply and Non-taxable supply then Non-taxable value where to report under Exempt supply or other inward supply .

1. Exchange service bill of 100 but under GST taxable value is only 30 then 70 rupees supply how to report Exempt or other inward service .
2. One bill has reimbursement of expenses on which GST is not applicable then how to report reimbursement of expenses under exempt supply or Non-taxable supply under clause 44


0123456789@
30 January 2024 at 14:13

Provident Fund Audit Report Format

Please Provide a sample copy format of Provident Fund Audit Report


J DAMODARAN
30 January 2024 at 12:18

GST No. Mis Match

Dear Sir,
GSTN No. Wrongly filled in GSTR 1 2020 July. Party is asking for not shown in their GSTR 2B
not able to amend the GSTR1. But said Invoice id filled with other GSTN No. and tax paid.
How to solve this. Please Help


Umashankara HB
30 January 2024 at 12:00

HSN Code for Cement blocks/Bricks

What is rate and HSN code for Cement blocks and please refer recent notification, if any, relating to earlier mentioned products HSN & rates


Nilima shinde
30 January 2024 at 11:43

How to entry in tally

If I make payment of exhibition charges out side India, what will be entry in tally


Gagandeep Singla
30 January 2024 at 11:40

TDS on broker Firms of securities

Is there any particular reason that the TDS u/s 194H has been specifically exempted for the broker firms?


CA Anmol Grover
30 January 2024 at 11:13

Source document for Cash discount

In case of cash discount given to a buyer, the seller will record Discount Allowed as an expense in Profit and loss account. Which document will be issued to the buyer showing the amount of discount allowed to him?


Mallick Naim Babu
30 January 2024 at 11:10

Relating issue of share certificates

Hello. I'm going to issue the share certificates to the subscribers of memorendum of my private limited company. I wanted to know how does the MCA or any concerned authorities would know whether I've issued the share certificates or not? Is there any process to report the issuance of yhe share certificates?






CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news


Answer Query

Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details
Company
19 May 2026
Accountant

ca kunjan

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
16 June 2026
Sr. Associate / Assistant Manager | TAS / FDD

Boutique Investment Bank & Transaction Advisory Firm

Gurgaon

CA

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details