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Direct Taxation

answered on 07-Mar-24 15:10

Mr. Shaan, a resident aged 42 years, is employed in an MNC in Gurugram since 2014. He submitted his resignation on 31st July, 2023 for starting his own business and gave a notice period of one month to the employer. He received the following emoluments from his employer for the period from 1st April, 2023 to 31st August, 2023: Basic pay Rs 45,000 p.m Dearness Allowance (Forming part of retirement benefits) 10% of Basic pay Medical allowance Rs 5,000 p.m. Entertainment allowance Rs 2,500 p.m Commission Rs 10,000 p.m Employee’s contribution to RPF Rs 7,500 p.m Employer’s contributed the same amount to the RPF Interest accrued in the RPF@13% Rs 14,300 In October, 2023, he started the business of manufacturing of footwear under the brand name “COMFORT”. He withdrew the entire amount from his RPF account in September, 2023 to invest in his business. He has employed 75 regular employees on 1.11.2023 at a salary of Rs 23,000 p.m. and they participate in recognized provident fund. For the P.Y. 2023-24, the profits and gains derived from such business is Rs 51 lakhs (computed) and the turnover is Rs 7 crores. Mr. Shaan received 12% of the sales in cash. On 1st December, 2023, he has purchased a house property for Rs 90 lakhs for self-occupation by taking a loan of Rs 45 lakhs@10% p.a. on the same day. He has paid stamp duty ofRs 6,25,000 on purchase of such house property. Mr. Shaan does not want to opt for the provisions of section 115BAC. A. What is the total income of Mr. Shaan for A.Y. 2024-25? B. 4. Compute the tax liability of Mr. Shaan for A.Y. 2024-25 C. Compute the tax liability of Mr. Shaan for A.Y. 2024-25 if he opts for the provisions ofsection 115BAC. Assume that the figure of profits and gains from business or professionremains the same under section 115BAC also.

latest answer

Apply all the deductions provisions and solve. After you solve, share the image of the same. We would respond on the accuracy of the answer.

Angry Toshniwal

Angry Toshniwal

CA Final

505

1

618

Ratio analysis

Financial Management

answered on 05-Mar-24 19:11

I made the notes for capital structure ratios, are those alternative names and and their meanings are correct or not sir

latest answer

Thank you sir

Kavitha Krishnan

Kavitha Krishnan

CA Inter

665

3

314

Bank audit

Auditing

answered on 05-Mar-24 23:16

Is it only Central auditors are responsible for obtaining understanding of IT controls?

latest answer

no. branch auditors will also be required to get an understanding of the same

Chandu vadla

Chandu vadla

CA Final

11K+

1

294

SA 299 - Joint Audit of FS

Auditing

answered on 05-Mar-24 23:18

Hello mam, In this question, CA Z could have provided a separate audit report. agreed. But he has communicated the same to other auditors. Isnt this "matters brought to notice of joint auditors" that come under common audit area which makes everyone responsible?

latest answer

When it comes to opinion, though its a shared responsibility, they cannot come to one conclusion. or give two opinions in one report. as you righty said it comes as a common responsibility, i.e the reason all of them should be responsible for the opinion given by them, so separate reporting is important.

Susee Arunachalam

Susee Arunachalam

Qualified CA

26K+

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337

SEC 12(3)

Indirect Taxation

answered on 07-Mar-24 15:11

Why u didnt take location of suppier for identifying it is CGST/SGST/IGST.

latest answer

In case of Section 12(3), POS will be place where property is located or intended to be located.

Satya Reddy

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CMA Final

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192

GAAR

Direct Taxation

answered on 07-Mar-24 15:11

If the GAAR is applicable for certain arrangement. Is there any rate of tax prescribed under the GAAR or we need to follow the rates applicable in the absence of GAAR?

latest answer

Rates applicable.

Chandu vadla

Chandu vadla

CA Final

11K+

1

304

Forex Illustration 31

AFM

answered on 05-Mar-24 13:53

Hello Sir, In the institute's answer, they have taken if forward premia is equal to interest rate differential, then there exists no arbitrage opportunity. Is it correct to assume that? However, they have made a mistake in the computation but as an approach is this correct?

latest answer

NO it is not correct to make such assumptions - also their working is way too complex. Since INR int rate is 9% and France is 12% . INR will appreciate and what i have done and what is available in compiler is logical and correct May be they issued a corrigendum - pls check

Suresh Avinash

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CA Final

3K+

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168

Reversal of ITC if payment not made within 180 days

Indirect Taxation

answered on 07-Mar-24 15:13

Whether the recepient will voluntarily reverse ITC in such case? How the department will monitor whether the recepient has revered the ITC for non payment within 180 days

latest answer

Department checks when Scrutiny notice or Audit notice is issued. They check the creditors outstanding and then decide about reversal.

Amala Joy

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CA Inter

70

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290

Accounting software courses

Others

answered on 05-Mar-24 10:11

What are all the basic accounting software knowledge required for a finance job and suggest other skills (in addition to communication) needed to have an upperhand

latest answer

Sure thing sir thank you

Dhakshana Dhakshana

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CFA L2

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Sec 10(26AAA) INCOME OF A SIKKIMESE INDIVIDUAL

Direct Taxation

answered on 07-Mar-24 15:13

Exemption is allowed even in the case of a sikkimese women marrying a non sikkimese on or after April 1,2008

latest answer

Yes. It is.

Lavanya royal Lovely

Lavanya royal Lovely

CA Inter

150

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227