How to Handle Inadvertently Rejected Records on the Invoice Matching System (IMS)
Published on: June 19, 2025
Introduction
Taxpayers often face issues with Input Tax Credit (ITC)...
S. No.Form No.Detailed DescriptionDue Dates1Form 26QThis form is used to file TDS returns for payments other than salary, such as professional fees, interest, rent,...
Starting from April 1, 2024 (AY 2024-25), Section 43B(h) of the Income Tax Act introduces significant changes concerning expenses related to purchases or services from Micro and Small Enterprises (MSMEs)....
Section 234F - Fee for Late Filing of Return:
CA Devesh Thakur
Relevant Act Extract
"234F. Fee for default in furnishing return of income.— (1) Without prejudice...
Explanation of Sections 234A, 234B, and 234C:
CA Devesh Thakur
Section 234A - Interest for Late Filing of Return:
Relevant Act Extract:
"234A. Interest for defaults in furnishing...
