现已上线！2025 年 Telegram 研究 — 年度关键洞察 
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Maximum rate of surcharge under optional scheme in case income is taxable u/s 112/112A/111A or dividend income is
Deduction in respect of employment to new employees u/s 80JJAA is allowed under optional as well as default scheme
As per section 7(2)
Actionable claim other than betting, gambling, lottery are not a supply
Most Important questions from MTP and Most Important questions from RTP
https://youtu.be/vV8KDVeB_u8?si=NxhFoH_nwZhhd0e7
As per section 16(4)
The latest date to avail ITC with respect to an invoice or debit notw is
Earlier of
30 tu nov of next financial year
Or
The actual date of furnishing return for relevant FY
