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Tds 194 C

Direct Taxation

answered on 07-Feb-25 17:48

I have one small doubt in understanding 194 c and applicability of tds For Ex: We Pay Trans 1: 25,000, Trans 2: 20,000 and Trans 3: 35000 In transaction like this did we need to deduct on Only 35000 in Transaction 3 Or whole transactions Retrospectively

latest answer

Since aggregate does not exceed 1L, TDS would apply only on 35,000

Sairam Reddy

Sairam Reddy

CA Final

10K+

3

297

composition scheme

Indirect Taxation

answered on 05-Feb-25 19:07

is "notification 2/2019 dated 7/3/19" applicable only on intra state supplies

latest answer

It is nothing but Section 10(2A) which is applicable only for intra state. Person engaged in inter state outward supplies cannot opt for composition scheme.

Sandeep

Sandeep

CA Inter

50

1

291

Calculation of yearly payment

Financial Reporting

answered on 06-Feb-25 19:42

Sir, How did you calculate the payment amount of 42.55 crs per year in case of sale price 300 crs.

latest answer

Use the second part. From the sale price reduce PV of 100. Balance divide by PVAF.

Pradeepa Narayanan

Pradeepa Narayanan

CA Final

5K+

4

292

ratio analysis

Financial Management

answered on 05-Feb-25 12:56

can we follow vertical balance sheet and profit and loss ac?

latest answer

Yes

Subathra Govarthanan

Subathra Govarthanan

CA Inter

0

1

261

TUTION FEE

Others

answered on 07-Feb-25 07:24

May I know is ca final registration fees paid to ICAI is eligible for 80C deduction as tution fees And fees paid to Indigo learn is eligible for deduction under 80C as tution fees

latest answer

No because as per 80C only tuition fees paid to recognised universities and institutions are qualified. Now, though ICAI is recognised institution but such is not considered To remember, fees paid to colleges and schools will be considered (but it is necessary that on the fee slip tuition fees is written as a proof)

Lokesh Reddy

Lokesh Reddy

CA Final

530

2

285

Interest on delayed payments

Indirect Taxation

answered on 05-Feb-25 19:07

What is the interest % for this question also for how many days (from to ) interest should be calculated plzz do the answer

latest answer

You should calculate 18% from the time when wrongly availed ITC is utilised.

Krishna Krishna

Krishna Krishna

CA Final

780

1

302

general doubt about theory chapters in AFN

AFM

answered on 05-Feb-25 12:39

Do we have to refer ICAI material again to study the theory topics and questions (including MCQ), or are the theory questions given in 1FIN's theory book enough for exam and mcq ?

latest answer

Practical questions we have covered 100% no need to go back to ICAI material

Ali S

Ali S

CA Final

8K+

3

344

Expenses to be deducted for calculation of NAV

AFM

answered on 04-Feb-25 12:49

sir should brokerage expense and advertiement expense be deducted from calculation of NAV?

latest answer

Yes They are Asset Management expenses - Total Expense Ratio includes all these. SEBI has caps ( eg 1%, 2% etc) on these. If more than cap is incurred, the AMC cannot recover these from Fund they have to bear it on own

P AKSHAYA

P AKSHAYA

CA Final

260

1

335

Ind AS 38- Intangible Asset

Financial Reporting

answered on 04-Feb-25 08:34

Is trademark an intangible asset?

latest answer

Yes.

Angel Maria Varghese

Angel Maria Varghese

CA Final

9K+

1

240

Why to account seperately ?

Financial Reporting

answered on 07-Feb-25 10:12

Sir we considered the both are as interelated and interdependent, so they are not seperate lease component, but single lease component, so ideally should consider as single and should not account seperately but they are also lease compoenent (shop) + Non Lease component (lift AMC, etc) so we are accounting seperately in the proportion of standalone price Am i right

latest answer

Single Lease Component (Interrelated and Interdependent) When two or more lease components are highly interrelated and interdependent, they should be combined into a single lease component under Ind AS 116. Example: If a retail store (shop) and a warehouse must be leased together and cannot function separately, then they form a single lease component. Lease Component + Non-Lease Component (Separate Accounting) When a contract includes both: Lease Component (e.g., Shop Space) Non-Lease Component (e.g., Lift AMC, Maintenance, Security, etc.) these should be accounted for separately.

Hemachandra D

Hemachandra D

CA Final

9K+

1

303