N K GOEL AND BROS.

FREQUENTLY ASKED QUESTIONS (FAQs) ON e-FILING OF TAX AUDIT REPORT (Developed by Direct Taxes Committee of ICAI in consultation with the Officials of Directorate of Income-Tax (Systems) Note: This document deals with those FAQ’s which are not covered in the e-filing portal. The members may visit the www.incometaxindiaefiling.gov.in for other FAQ’s. [Go to home page of www.incometaxindiaefiling.gov.in, click on ‘Help’ menu at right topmost corner  of the page, then click on the link as may be considered necessary] 1. What is the complete procedure to upload tax audit reports by Tax Professionals? The procedure of e- filing is explained at the following path of e-filing website: https://incometaxindiaefiling.gov.in/e-Filing/Portal/StaticPDF/Registration_Services.pdf?0.2231070064008236 However, the procedure in brief is mentioned below: Step- I Registration on e-filing portal Action by Chartered Accountant a) Access www.incometaxindiaefiling.gov.in b...

The last date for filing of Stock Statement in form Stock-1 online for stock available on 31st March 2013, has been further extended as detailed below Class of Dealers Last Date for filing of stock statement in Form All dealers 05/10/2013 05th October 2013 CA YASHU GOEL

LAST DATE FOR FILING OF FORM 2C AND 2D ONLINE AND THE DATE FOR SUBMISSION OF HARD COPY OF FORM 2C AND 2D, (WHICH FORM PART OF DVAT 16) HAS BEEN FURTHER EXTENDED VIDE CIRCULAR NO. 14 DATED 06-09-2013 DATE OF E FILING 2C 2D 07/10/2013 DATE OF FILING HARD COPY OF 2C 2D 10/10/2013

TDS ON SERVICE TAX PORTION OF BILL AMOUNT             The Rajasthan High Court in the case of Rajasthan Urban Infrastructure Development Project has held that withholding of tax is not required under section 194J of the Income Tax Act, 1961 on payment of  service tax levied on fees for technical/professional   services to consultants.             The High Court upheld the views of the Tribunal and observed that as per the terms of agreement, the amount of service tax was to be paid separately and was not included in the fees for technical / professional services. Therefore, the amount of service tax was not subject to withholding tax provisions. Facts of the case The taxpayer was a project of Government of Rajasthan for the Infrastructure Development and Civic Amenities in the specified areas/cities in the State of Rajasthan . In relation to...