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Ans. The value of all zero-rated supplies together with exports and materials to SEZ might be excluded for calculating the limit of Rs. fifty lakhs.
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One lakh as profits tax. This volume must have been compensated in Each individual of The 2 preceding money several years for which the time limit to file return of income underneath subsection segment 139(one) on the stated Act has expired.
♦ Since 1% payment by cash is to be checked in “present” FY as a result, during the thirty day period of April of any economical year [staying the 1st thirty day period], this proviso will not be applicable.
e. RCM liability shall be discharged ONLY working with e-cash ledger. As a result, utilization of ITC to discharge RCM legal responsibility is not really permitted whatsoever, thus the question of imposing these types of restriction shall not occur
While this rule has also brought real taxpayers under ambit rendering it inconvenient for them, the motto of The federal government is in order to avoid bogus invoicing and at some point curb tax evasion.
♦ Provision starts with non-obstante clause :- website which implies that the provision laid out in this rule will prevail
I didn't implement rule 86B in a particular thirty day period. Would there certainly be a penalty, curiosity or reversal of ITC in subsequent thirty day period?
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Still the FBI is currently endeavoring to confiscate $86 million in cash and many bucks much more in jewellery and also other valuables that agents located in 369 on the containers.
No, we won't ever make use of your lender details to choose money out of your respective account. It is employed only for verifying your id and establishing deposits for accredited resources. How can I understand that my financial institution facts won't be compromised?
Ans: The Commissioner or any officer approved by him have been supplied the power to eliminate the restrictions just after this sort of verification and safeguards as he may deem in shape. Which means that the legitimate taxpayers who are unintentionally experiencing the brunt of this rule have an alternative of constructing an application prior to the Office.