CAP CLASSES

. Who cannot be Tax Return Preparer?

. In case of company, ROI can be signed by

Provisions relating to Compulsory Quoting of Aadhar number u/s Sec 139AA would not apply to Individual who does not possess Aadhar number or Enrolment ID & is:

PAN is compulsorily required in

. If AO considers that return is defective, he may intimate the defect to the assessee & give him

. Revised return substitutes & is deemed to be have been filed on the date on which original ROI was filed.

. For AY 2019-20, Mr. P has filed original ROI on 11.11.2019 whose due date of filing of ROI was 31.7.2019, he can file revised return of income latest upto

A Person is required to obtain a PAN whose total sales turnover or gross receipts are or is likely to exceed in any previous year?

. Revised return can be filed by

ROI is treated as detective if it is not accompanied by

The assessee could not file his ROI for AY 2019-20 within the time allowed u/s 139(1). No assessment has so far been made. In this case, assessee can file return of income till -

Completion of Assessment means date of

Belated return can be filed by an assessee before end of or before .whichever is earlier.

The growth and profitability of the organization depends critically on the ____ on which it exists