Udesh Regular

For CA Intermediate

Tonahor

Return ofIcove
Subject: .................................................................................................................................................

Chapter Name: .....................................................................................................................................

22
Lecture No.: ..........................................................................................................................................
&
 -

Topics to be covered
9.139

-
S. 13918A)
Update Gelure (wis 1412022)-F.Act2022

Rein file up 139(11/14/15) >update

upto zyr from
T end ofRelwontAy
Reture Not
file us 13991 X

· Time
allower for suchl
Return laphy in 13941x

140
&.y 22 23
-
AY 23. M
311312

5 139/23/es
I 1 I & ⑧ I I
- 139/8A)
139917 -
Tor
Due 3917
D ote + SI2
Add. Tox
-

Belate 500
31/723 HEC -
↑

Return
-

X
-

31110923
upto + Int -

X ~Is 234
3112123
-12
#
25% Add. Tox
update future allower
Not

Refery claim
Arm) Refery Increas

139(1)(4) X 139913 13918A) X

Refory(x
159/2) =
Refery Reford
13000
=10,000 3000

13911/11/157
Retain ofloss/los.
·
Increase
Ton las.
'150,000
139(11/4) 10x =>
->
75,00,000 8A)
-
X
10x => X
139(8A) => 76,00,000 Tax 1192.
1,00,000

⑭1
-
updated Relie, 13918A)

los
&1,00,000 Income
11,00,000.
=

&at q4,00,000 10x

71,00,000
=
X,
 p. y 22 -
23 &.Y 23-2

3
I I I I
13991)
1.Income=
1,00,000 updray
=>
Retr
B. 1oss=
(1,00,000 1-11IF loss 1100,000 to be
filly
=6,00,000
- -
-
for Py 23-24
-

R.AY
-

23-24 >
updated Retin= 25
Hi
i
22 23
2yr, 311316
-

3113124
-

Income=
71,00,000

In Germanent Account Number 10

digits -

Alpha-numer
&
DIPA08840
A
Alphabet
Alphabet Numbe

ied/norloo Rol
company--In
Free
 04 22 23
1523
-

I
To
>52b
Apply for All
139111/13/147154 (8A)
3
->

-> PAN/Aadhar dvok