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Declaration form

Exams

answered on 17-Sep-21 12:20

I studied in a private school. Can the prinicpal of it attest my foundation declaration form?

latest answer

Ok sir

Sibi Srinivasan

Sibi Srinivasan

CA Final

22K+

7

933

FORM 26AS

Direct Taxation

answered on 21-Sep-21 10:32

In form 26AS there is a section called 206CR which is related to (Collection at source on sale of goods) but in study material and indigolear class also not mention the same, is there any point which to be discussed regarding the section 206CR, please clarify about the same.

latest answer

All the above are the provisions given in Section 206C - TCS

Muthu Selvam

Muthu Selvam

CA Inter

7K+

1

3K+

Bck

Economics

answered on 20-Sep-21 12:19

May I know what is the answer for 26 one

latest answer

Tq

Balachandar S

Balachandar S

CA Inter

59K+

11

588

Doubt on minors contract

Corporate & Other Laws

answered on 16-Sep-21 13:54

If two minors entered into contract say mr A gives loan of 10k to mr B... But both of them are minors . If mr B fails to repay money then whats the court judgement.??? If court asks mrA to forgot that money he is minor he will not liable....then mr A also minor he becomes liable then.... Otherwise if court say mr B to repay money then also Mr B minor he becomes liable...... Accourding to my study minors are not liable then in this type of case who is liable????? Pleaz if anyone know what to do then answer me ð???ð???ð???

latest answer

A contract with minor is void ab initio from the beginning so in the eyes of law there is no such contract has been entered..they can not enforce because this case is void from the beginning

DJV narayana

DJV narayana

CA Foundation

1K+

3

493

Cost accounting system

Costing

answered on 16-Sep-21 10:41

What is meaning for closing balance in General ledger control a/c?

latest answer

Thank you mam

Girinath A

Girinath A

CA Inter

765

2

588

Capital gains

Direct Taxation

answered on 16-Sep-21 07:14

Please explain

latest answer

Suppose u have received one capital asset as gift and u have paid tax on income under the head income from other source in respect of gift by comparing stamp duty value and consideration received. So u have to pay tax then if the stamp duty value is more than 110% of consideration and also above 50,000. Otherwise, no tax liability then. After some years, u have transferred above mentioned property. There u have to take the value considered for gift taxation as cost of acquisition. I.e. if consideration is within the allowed variation , no tax paid at the time of receiving gift ... So consideration paid will be cost of acquisition. And If stamp duty value was higher considering the limit mentioned in first para. Then u have to take statmp duty value as cost of acquisition

Mahi Yadav

Mahi Yadav

CA Inter

0

1

519

Capital gains

Direct Taxation

answered on 16-Sep-21 13:18

Please explain

latest answer

Conclusion of the above is where an asset is acquired by gift or inheritance, the period of long term capital asset shall be reckoned from the date when the previous owner acquired such asset and the indexation shall be allowed accordingly from the year of acquisition by the previous owner.

Mahi Yadav

Mahi Yadav

CA Inter

0

1

484

Capital gains

Direct Taxation

answered on 16-Sep-21 07:07

Please explain

latest answer

As denominator for indexation we will take CII of the year in which the asset was held by the assessee(acquired after 01/04/2001) or else if it acquired before 01/04/2001 we will take 100 as CII, because the base year is 2001. Next point is if we got the asset as from previous owner mentioned in sec 49(1)... Then also same will applicable... I.e. CII of the first year in which the current owner transfers the asset. But can take benefit of case law... Manjula j shah vs CIT... that is CII in which the previous owner first holding the asset can take (if he acquires after 01/04/2001) or else is 100 as CII (if he acquires asset before 01/04/2021)

Mahi Yadav

Mahi Yadav

CA Inter

0

1

574

Cash Flow

Accountancy

answered on 17-Sep-21 11:10

In Cash flow Statement what will be the classification of 'receipt of grant for capital projects'

latest answer

No, not anything which is relevant at Inter level. While in practice, one can find certain items treated differently in US GAAP and IFRS like dividend received.

Priyanka Udeshi

Priyanka Udeshi

CFA L1

14K+

5

583

Articleship

Others

answered on 16-Sep-21 12:34

If I Don't start my articleship immediately after clearing both groups of inter , will I be not allowed to join firm for 6 months ??

latest answer

There is no such rules

Reetikaa R

Reetikaa R

CA Final

7K+

1

497