24 September 2013
Assessee is typist in district court, type affidavits, deeds etc. He need to file his return as he has to claim tds refund. So please tell which ITR form is to be used, ITR 1 or 2 ?
24 September 2013
Mr.tushar can you please tell me if a person is a photographer and running a small photoshop studio in ITR-4 which category to be mentioned under nature of business???????
24 September 2013
if he is not registered with service tax authorities and no tds deducted then it will be other services only.
but having business of photography comes under professional service in my opinion as evry1 cant be that perfect in getting photography done as perfect like them.
24 September 2013
yes u go ahead and select professional service others but then q will be raised over sec 194J as to why no tds was deducted, whether small or big business if the aseessee is providing service which fits in the definition of a 'professional' the sec 194J is attracted.
24 September 2013
I said earlier that turnover doesnt decide nut the source of income and the nautre of service provided shall decide the selection of either - 'professional or others' i think first u confirm ur client as to y no tds deducted as he gave professional services and then accordignly u must select.
in my veiw when no tds deducted in PY2012-13 then u need to select other service else during assessment ito will really trouble u and initiate further proceedings as act is not complied and you are representing.
24 September 2013
I told you the reason of non deduction of tds he is providing service in marriage or parties occasions and family get togethers and they are not supposed to deduct tds