Amit Garg & Company, Tonk Road, Bazaria, Sawai Madhopur Raj.322001

03/02/2014

DOCUMENT FOR PAN CARD-
PROOF OF IDENTITY-
• ADHAR CARD (2) VOTOR CARD (3) RATION CARD HAVING PHOTOGRAPH OF THE APPLICANT
(4) PASSPORT (5) DRIVING LICENCE (6) ARM’S LICENCE
(7) PHOTO IDENTITY CARD IDDUED BY THE CENTRAL GOVT. DEPARNTMENT OR STATE GOVT. DEPARNTMENT OF A PUBLIC SECTOR UNDERTAKING.
(8) PENSIONER CARD HAVING PHOTOGRAPH OF THE APPLICANT
(9) CENTRAL GOVT. HEALTH SCHEME CARD OR EXSERVICEMEN CONTRIBUTORY HEALTH SCHEME PHOTO CARD
(10) CERTIFICATE OF INDENTITY IN ORIGINAL SIGNED BY A MEMBER OF PARLIAMENT OF MEMBER OF LEGISLATIVE ASSEMBLY OR MUNICIPAL COUNCILLOR
(11) BANK CERTIFICATE IN ORIGINAL ON LETTER HEAD FROM THE BRANCH ( ALONG WITH NAME AND STAMP OF THE ISSUING OFFICER) CONTAINING DULY ATTESTED PHOTOGRAPH AND BANK ACCOUNT NUMBER OF THE APPLICANT.
Note: In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity.

PROOF OF ADDRESS-
• ( NOT MORE THEN THREE MONTH)- (I) ELECTRICITY BILL (II) WATER BILL (III) LAND LINE TELEPHONE (IV) CONSUMER GAS CONNECTION CARD OR BOOK OR PIPED GAS BILL (IV) BANK ACCOUNT STATEMENT (V) DEPOSITORY ACCOUNT STATEMENT(VI) CREDIT CARD STATEMENT
• POST OFFICE PASS BOOK (3) PASSPORT (4) PASSPORT OF THE SPOUSE (5) VOTOR CARD
• DRIVING LICENCE (7) ADHAR CARD (8) DOMICILE CERTIFICATE ISSUED BY THE GOVTERNMENT
• ALLOTMENT LETTER OF ACCOMMODATION ISSUED BY GOVT. NOT MORE THEN THREE YEAR OLD.
• PROPERTY REGISTRATION DOCUMENT
• CERTIFICATE OF ADDRESS IN ORIGINAL SIGNED BY A MEMBER OF PARLIAMENT OF MEMBER OF LEGISLATIVE ASSEMBLY OR MUNICIPAL COUNCILLOR
• EMPLOYER CERTIFICATE IN ORIGINAL
Note 1. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External bank account statements shall be the proof of address.
Note 2: In case of a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address.

PROOF OF DATE OF BIRTH-
• DATE OF BIRTH CERTIFICATE (2) PENSION PAYMENT ORDER (3) PASSPORT (4) DRIVING LICINCE
(5) MARRIAGE CERTIFICATE (6) MATRICULATION CERTIFICATE
(7) DOMICILE CERTIFICATE ISSUED BYA THE GOVERNMENT
(8) AFFIDAVIT SWORN BEFORE A MAGISTRATE STATING THE DATE OF BIRTH.

01/02/2014

Happy Feburary
have a nice day

10/10/2013

12 Facts to consider before filing TDS return
As the due date of filing of quarterly TDS statement for second quarter of FY 2013-14 is approaching fast, you are advised to file TDS statement well before due date (15th October for Non Government deductors and 31st October for Government deductors). You are requested to make note of the following facts before filing the quarterly TDS statement:
a) CORRECT REPORTING: Cancellation of TDS statement and deductee row is no longer permissible. Accordingly, it is very important to report correct and valid particulars (TAN of the deductor, Category (Government/Non Government) of the deductor, PAN of the deductees and other particulars of deduction of tax) in the quarterly TDS statement.
b) Quote correct and valid lower rate TDS certificate in TDS statement wherever the TDS has been deducted at lower/zero rate on the basis of certificate issued by the Assessing Officer
c) Last provisional receipt number to be quoted in regular TDS/TCS statements: While filing new regular (original) TDS statement, it is mandatory to quote the last accepted provisional receipt number of the regular quarterly TDS/TCS statement of any form type
d) TDS statement can not be filed without quoting any valid challan and deductee row.
e) Late filing fee, being statutory in nature, can not be waived.
f) Download the PAN master from TRACES and use the same to file new statement to avoid quoting of incorrect and invalid PAN.
g) Validate PAN and name of the fresh deductees from TRACES site before quoting it in TDS statement
h) Download TDS certificate (Form16A) from TRACES (www.tdscpc.gov.in) bearing unique TDS certificate number and issue to the taxpayers within due date
i) File correction statements promptly in case of incomplete and incorrect reporting.
j) Download the justification report to know the details of TDS defaults, if any, on processing of TDS statement
k) Do view your Dashboard regularly to know about your TDS performance.
l) Government deductors should obtain BIN (Book Identification Number) from their Accounts Officer (AIN holder) in time and quote the same correctly in TDS statement.

04/10/2013

04/10/2013

Requirement of the section 10(13A) is that any allowance (by whatever name called) granted to an assessee by his employer to meet expenditure actually incurred on payment of rent in respect of residential accommodation occupied by the assessee, to such extent as may be prescribed.

However, the exemption is not available in case the residential accommodation occupied by the assessee is owned by him or the assessee has not actually incurred expenditure on payment of rent (by whatever name called) in respect of the residential accommodation occupied by him.

Admittedly, the AO has given a finding of fact that the assessee and his wife are living together as a family. Therefore, it can be inferred that the house owned by wife of the assessee is occupied by the assessee also and in remand report it has been submitted that the assessee has submitted the rent receipt(s) of Rs.15,000/- dated 3.7.2008 and Rs.1,65,000/- dated 31.3.2009 and stated that the payments have duly been paid through bank transfer entry. A verification of the said entry shows the transfer on the given dates but the receipts date and amount of Rs.1,65,000/- not reflecting as transfer.

Therefore, in our considered opinion, the assessee has fulfilled twin requirements of the provision, i.e. occupation of the house and the payment of rent. Under these circumstances, the assessee is entitled for exemption u/s.10(13A) of the Act. Since we have observed that the ld.CIT(A)’s chose not to make enhancement and disallow the relief u/s.24 of the Act, therefore we cannot comment upon this aspect of the matter. In this view of the matter, we delete the addition and direct the AO to allow exemption u/s.10(13A) of the Act to the assessee. This ground is also allowed as indicated above.

INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD

BEFORE SHRI A.MOHAN ALANKAMONY,ACCOUNTANT MEMBER And

SHRI KUL BHARAT, JUDICIAL MEMBER

I.T.A. No.715/Ahd/2013 - Assessment Year : 2009-10)

02/10/2013

Service Tax Return (ST-3) for the period April -September' 13 is now available in ACES for e-filing by the assesses in both offline and online version. The last date of filing the ST-3 return for the said period is 25th October, 2013

19/08/2013

एक साधु 50 साल से एक ही जगह बैठकर रोज हनुमान चालीसा पढता था.

एक दिन आकाशवाणी हुई और आवाज आई

"हे साधु!
तु 50 साल से हनुमान जी की स्तुति कर रहा है, लेकिन तेरी एक भी स्तुति स्वीकार नही हुई"

साधु के साथ बैठने वाले दुसरे बंदो को भी दु:ख हुआ कि,

यह बाबा 50 साल से हनुमानजी की स्तुति कर रहे है और इनकी एक भी स्तुति स्वीकार नही हुई....

यह कैसा न्याय.?

लेकिन साधु दु:खी होने के बजाय खुशी से नाचने लगा.

दुसरे लोगो ने साधु को देखकर आश्चर्य हुआ.

एक बंदा साधु से बोला : बाबा, आपको तो दु:ख होना चाहिए कि आपकी 50 साल कि प्रार्थना बेकार गई.!

साधु ने जवाब दिया : " मेरी 50 साल की प्रार्थना भले ही स्वीकार ना हुई तो क्या हुआ...!!! लेकिन भगवान को तो पता है ना कि मैँ 50 साल से प्रार्थना कर रहा हु"

इसिलिए दोस्तो जब आप मेहनत करते हो और फल ना मिले तो निराश मत होना,

क्युकिँ

भगवान को तो पता है ही कि आप मेहनत कर रहे है, इसिलिए फल तो जरुर देगा
.

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15/08/2013

समस्त देश वासियों को स्वतंत्रता दिवस की हार्दिक शुभकामनाएं

जय हिन्द जय भारत

12/07/2013

good morning

10/07/2013

''Tum gaye to har khushi chali gayi,
Tumhaare bina chirago me roshni chali gayi,
Kya kahoo kya gujra he is dil par,
Hum jinda reh gaye, par zindagi chali gayi.''
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