@MilindKini6@CAChirag@IncomeTaxIndia Understand there is no automatic penalty like late fees for delayed TAR submission. So even if u can't complete all in time, still you would have lot of ways to overcome penalty issue, if at all initiated. So relax. Do whatever u can and maintain ur calm. Eth will fall in place.
I expect two things
1. Short extension of TAR at the fag end.
2. Changes in provision related to TAR in next budget to further curtail down its scope and need.
Same being marketed as trade and CA friendly measure.
#Extend_Tax_Audit_Due_Dates
@aarchanay Just make sure you are complying with all the conditions of section 16 of ITC. Mere negative 8D may invite litigation problem but won't be a confirmed demand on its own.
@ajayrotti Totally agree. Many will find it bitter but we need to accept it. This is reality.
Appreciate your post.
N yes Institute or Government is not responsible for ensuring our work.
A CA from small tier 3 city
@ajayguptaca@CAHimankSingla U give opinion about books of accounts in audit report in 3CA/3CD.
3CD is annexure to it. And it requires True and CORRECT information extracted from audited and other related records.
@CAHimankSingla@AbhasHalakhandi All these are regarding 3cd clauses. In most cases doesn't affect true and fair view of books.
Further 3cd clauses require TRUE And CORRECT.
Regarding UDIN, IMHO, unqualified should be for these clauses. And NO for all other matter
THE MONK WHO HACKED REALITY
At 32, most people are settling into a job. Maybe they've made it to Vice President. Maybe they've started a company. Made a few crores if they're lucky. Got married, bought a flat, working on those EMIs.
And then there was this guy from Kerala.
Adi Shankara had walked across an entire subcontinent on foot, defeated every scholar he encountered in debate, unified a splintering religion, founded four monasteries that still stand today, written the definitive commentaries on Hinduism's holiest texts, and cracked the code to exit the simulation of reality itself.
All by 32. Then he died.
1,200 years later, we're still trying to process what this man accomplished in three decades....
The world he was born into was falling apart intellectually. Buddhism was crushing every debate. Hindu philosophy had splintered into a thousand contradictory schools. The Vedic tradition was fragmenting like a Wikipedia page with 50 editors all contradicting each other.
Then this kid from Kerala shows up. Age 8. Already fluent in Sanskrit. Already realized that everything people thought was real... wasn't.
What he saw was this: the phenomenal world is Maya. Not fake, but rendered. Like VR. It feels real, but it's code on top of something deeper. Underneath the simulation is Brahman, pure, formless, infinite Consciousness. The quantum field. The cosmic server. Existence-awareness-bliss.
And here's the kicker: Your true self (Atman) IS Brahman.
You're not a player logged into the game. You're not even the avatar. You're the CPU running everything. Your body? A skin. Your mind? A user interface. Your ego? A temporary account. But the core you, the "I AM" before thoughts, that's the source code itself. "Tat Tvam Asi" = You Are That.
Long before Elon Musk and Nick Bostrom, Shankara was telling us we're in the Matrix. And he had the exit strategy.
So he walked. Over 3000 kilometers just from Kerala to the Himalayas, then crisscrossed India multiple times. Town to town. Temple to temple. University to university. Challenging the top scholars to debate with one rule: loser converts to winner's philosophy. Your entire life's work on the line.
He went undefeated.
The most famous? Mandana Mishra, a legendary scholar who had spent his entire life mastering Vedic rituals. They debated for days. His own wife was the judge. Shankara won. Mandana became his disciple.
What made these men abandon everything? Shankara showed them that liberation (moksha) isn't going to heaven. It's realizing you were never trapped. You just forgot the root password. Avidyā. We forgot we're admins. We think we're just users.
He taught the "Neti Neti" method, the great elimination: not the body, not the mind, not the thoughts, not the emotions. Strip away every layer until only pure witnessing awareness remains.
But here's where Shankara separated himself from every other enlightened master in history. He didn't just achieve moksha and disappear into the Himalayas. He didn't just gather a few disciples and call it done. This man built a franchise for enlightenment that's still operational 12 centuries later.
While walking tens of thousands of kilometers and winning debates, he somehow found time to write the most authoritative commentaries ever produced on the Upanishads, Bhagavad Gita, and Brahma Sutras. These weren't casual blog posts. These were surgical deconstructions of reality itself. Every scholar who came after him had to contend with Shankara's interpretations. He basically set the terms of the conversation for the next millennium.
Then he planted four monasteries at the four corners of India like spiritual anchors, assigned his best disciples to run them, and created the Dashanami Order to ensure the knowledge wouldn't die with him. It's still running. Same lineages. Same teachings. 1,200 years.
And because he apparently had time to spare, he wrote poetry that makes you weep and wake up simultaneously. Nirvana Shatakam strips your identity to nothing in six verses. Bhaja Govindam slaps you awake from your philosophical overthinking. Saundarya Lahari reveals that consciousness without energy is inert, that Shiva without Shakti can't even blink. Pure awareness needs the rendering engine. The CPU needs the GPU. He understood the architecture of existence and wrote hymns about it.
He spoke of parallel realities (lokas) centuries before multiverse theories. He described the universe as cyclically rebooting long before cosmologists proposed it. He taught that the observer and observed are entangled, that consciousness collapses reality into form, predating quantum mechanics by over a thousand years. He said OM is the primordial vibration, the command that boots up existence itself.
When Hinduism was tearing itself apart over whether Shiva or Vishnu or Shakti was supreme, Shankara said: they're all the same. He promoted Shanmata, six paths to the same truth, and ended centuries of sectarian violence with one elegant insight. He traveled everywhere, reactivated temples, reset rituals, and gave a fragmenting civilization its center back.
Today we're obsessed with simulation theory. We debate whether we're living in base reality. We wonder if consciousness creates the universe or the universe creates consciousness. We're trying to hack our way to happiness, productivity, enlightenment.
Shankara solved it 1,200 years ago while walking barefoot across an untamed subcontinent.
His answer? You're already what you're seeking. You just forgot. The game was always optional. The prison was always unlocked. You're not trapped in the simulation. You ARE the simulation experiencing itself.
Alexander conquered land and died at 32. His empire collapsed before his body was cold.
Shankara conquered minds and died at 32. His empire runs stronger today than it did in the 8th century.
One left behind crumbling monuments. The other left behind a manual for reality itself.
1,200 years later, we're still reading the instructions.
@AbhasHalakhandi@hirenbhandari_@sinhaladitya We had discussion about this. Gujarat HC 2014 decision and now this one says CBDT doesn't have power u/s. 119 for 44AB. Let's watch how CBDT responds on 6th
@AbhasHalakhandi@hirenbhandari_@sinhaladitya Further S. 119 empowers to issue gen or special order w.r t. various sec. covered 119(2)(a)
It does not contain 44AB but contain 139
Specified date is in 44AB
Due date is in 139(1)
So do they have power to extend Specified date which is in 44AB without extending 139(1) due date?
@AbhasHalakhandi@hirenbhandari_@sinhaladitya Plain reading suggests above thing.
However notification can bring further clarity as if they do so, it's like changing provision of explicit law making provision redundant in a way.
So an early clarification is must for this.
Great progress with 9k.
Let the trend reach 50k posts, creating pressure for IT Dep to issue notification in a day or two.
RT, Like, Share, Post using #PenDownNoExtensionNoAudit.