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ITR-U : The great anomaly in an interpretation of section 140B of Income Tax Act, 1961 by CBDT

Income Tax : Unraveling the anomaly in section 140B of the Income Tax Act, 1961 by CBDT - ITR-U. Delve into the complexities when an updated re...

January 8, 2023 11544 Views 1 comment Print

Why it seems impossible to report accurate details in clause no. 44 of Form No. 3CD?

Income Tax : Article explains Why it seems impossible to report accurate / reliable details in clause no. 44 of Form No. 3CD (Tax Audit Report)...

August 30, 2022 13020 Views 3 comments Print

Is ITR date extension demand justified? Possible solution of this permanent controversy

Income Tax : Debate over ITR date extensions: Is it justified? Explore the reasons behind the annual controversy and possible solutions....

August 2, 2022 12906 Views 6 comments Print

Common Error of Logic – Section 112 vs Section 111A vs Section 112A

Income Tax : The Common Error of Logic – Section 112 vs Section 111A vs Section 112A of Income Tax Act, 1961. One may consider the follow...

October 1, 2021 25542 Views 3 comments Print

Is a writ petition or SLP a solution to reinstate previous income tax portal?

Income Tax : New Income Tax portal had been launched in first week of June-2021. Since then, many stakeholders are facing certain technical iss...

September 23, 2021 4479 Views 2 comments Print


Latest Posts in CA Tejas K. Andharia

ITR-U : The great anomaly in an interpretation of section 140B of Income Tax Act, 1961 by CBDT

January 8, 2023 11544 Views 1 comment Print

Unraveling the anomaly in section 140B of the Income Tax Act, 1961 by CBDT – ITR-U. Delve into the complexities when an updated return impacts the refund, causing illogical consequences. Explore the need for reconsideration and amendments for a more balanced tax framework.

Why it seems impossible to report accurate details in clause no. 44 of Form No. 3CD?

August 30, 2022 13020 Views 3 comments Print

Article explains Why it seems impossible to report accurate / reliable details in clause no. 44 of Form No. 3CD (Tax Audit Report)

Is ITR date extension demand justified? Possible solution of this permanent controversy

August 2, 2022 12906 Views 6 comments Print

Debate over ITR date extensions: Is it justified? Explore the reasons behind the annual controversy and possible solutions.

Common Error of Logic – Section 112 vs Section 111A vs Section 112A

October 1, 2021 25542 Views 3 comments Print

The Common Error of Logic – Section 112 vs Section 111A vs Section 112A of Income Tax Act, 1961. One may consider the following simple scenario of an income tax calculation. Resident Senior Citizen <- FY 2020-21 (AY 2021-22) Particulars Amount (Rs.) Pension Income 3,56,676 Interest Income from Bank FDRs 86,198 Section 111A Income 77,417 […]

Is a writ petition or SLP a solution to reinstate previous income tax portal?

September 23, 2021 4479 Views 2 comments Print

New Income Tax portal had been launched in first week of June-2021. Since then, many stakeholders are facing certain technical issues. Those rare (may be its not their subject) people who don’t know this may search about this on social media. CBDT has already extended the due dates of filing audit reports and ITRs for […]

Erroneous Section 143(1)(a) Adjustments Notices & Best Possible Remedy

September 11, 2021 86991 Views 25 comments Print

Erroneous Adjustments Notices under section 143(1)(a) of Income Tax Act, 1961 and Best Possible Remedy in Some Cases. Many assessees have received erroneous adjustment notices u/s. 143(1)(a). Surprisingly, the issuer of such notices should have concluded that the above mentioned other income or capital receipts should always be the receipts in the nature of business […]

Registration process for online TDS/TCS return filing & upload

July 30, 2020 96496 Views 7 comments Print

Step by step process of registration for online TDS/TCS return filing and upload 1. First of all, allow the pop-ups in your browser (following is the screenshot of chrome browser). Afterwards, don’t forget to block it again. 2. Now open http://tdscpc.gov.in/ and make login as usual. You will find a link with words “Register at […]

TDS- How to download Justification report?

April 8, 2020 29711 Views 54 comments Print

Nowadays, nearly every deductor or collector of tax at source is getting default report/Intimation u/s. 154 of I T Act, 1961 from www.tdscpc.gov.in . Those reports/intimation only say that this is the amount of default which may be due to late fees, interest on short payment, interest on late payment etc.

Can Assessing Officer enforce payment of Advance Income Tax?

March 26, 2020 21833 Views 3 comments Print

Section 234B and Section 234C provides for the interest payment, in case non-payment/short payment of advance income tax. But can the Assessing Officer enforce the payment of Advance Income Tax?

Excel Utility to Compare Income Tax | Old & New Regime | Budget 2020

February 6, 2020 33663 Views 3 comments Print

This is an Excel Utility with the help of which one can make simple calculations regarding comparative study of Income Tax as per old regime and income tax as per new regime laid down under budget 2020. User is requested to refer to the yellow colored cells of this utility specifically for giving inputs and […]