Tax Sahayata

*Who needs to File ROI?*

Every *individual/ HUF* has to file ROI if his total income without reducing section 10(38) or 54B/ 54D/ 54EC/ 54F/ 54G/ 54GA/ 54GB or deduction under S-80C to 80U, exceeds the maximum exemption limit.

Extended Due Date: 31-12-2021 for FY 2020-21(For Non Audit ITR)

Income, even if his income does not exceed the maximum exemption limit, if he:
☆ Holds, as a beneficial owner, any asset located outside India
☆ Has signing authority in any account outside India
☆ Is a beneficiary of any asset outside India
☆ If he deposits more than Rs. 1 crore in bank account
☆ If foreign travel expense is more than Rs. 2 lakh
☆ If electricity consumption is more than Rs. 1 lakh

Regards
*CA. Ashutosh Kumar Pandey*

📞 9871688678
✉️ [email protected]
📍 Chandni Chowk ,Delhi – 110006

The Ministry of Corporate Affairs (MCA) notified that every company which uses accounting software for maintaining its books of accounts, shall use only such accounting software which has a feature of:-
a. recording audit trail of each and every transaction,
b. creating an edit log of each change made in books of account along with the date when such changes were made, and
c. ensuring that the audit trail cannot be disabled.

This is applicable from FY 21-22.

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