Gadhia AssociateGadhia AssociateInsight to Impact
Junagadh, Gujarat

Income Tax Consultant in JunagadhReturns, notices, and the land question

Three questions come across this desk more than any other in Junagadh. Is the land I just sold even taxable. Why has a notice arrived when my farm income is exempt. And how much will the buyer withhold from my brother in London. None of them are exotic, all of them are expensive to get wrong, and all three are cheaper to settle before the paperwork is signed than after. We have been answering them from the same M.G. Road office since 2007.

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Why income tax looks different in a farming district

Start with the land, because it is the largest number most families here will ever deal with. Rural agricultural land is not a capital asset under section 2(14) at all, which means selling it produces no capital gain to tax rather than a gain you have to shelter. That is a far stronger position than an exemption, and plenty of people pay tax they never owed because nobody checked. Whether a field is rural depends on its distance from the nearest municipality and that municipality's population, so the answer is specific to the plot rather than to the village. It is a half-hour conversation with the 7/12 in front of us, and it belongs before the sale deed, not after.

Then the notices, which have changed character completely. Almost nothing now starts with a human deciding to look at you. The return is matched automatically against the Annual Information Statement, which already holds your interest, dividends, property dealings, large deposits and share transactions, and any gap produces a letter. What we see is rarely evasion: a joint account reported in full against one holder, bank interest nobody declared, a property valued at the stamp duty figure rather than the agreement. Each is answerable, and answering it before filing costs a fraction of answering it afterwards.

Exempt income is the third thing people misread. Agricultural income is exempt under section 10(1), but where there is other income above the basic exemption and farm income above ₹5,000, the farm income is still used to set the rate on everything else. More practically, a return that shows the exempt income is the only document that explains a bank balance when the department asks about it two years later, and it is the first thing a bank asks for before lending.

And then there is the diaspora, which this district has more of than most. A house in town, a share in an ancestral plot, a buyer who has no idea he is required to deduct under section 195 before paying anything. We handle the seller's side: residential status, the lower-deduction certificate, the computation, the return and the repatriation. The certificate is the piece to start early, because once the buyer has deducted on the whole sale price the money comes back as a refund months later rather than never leaving in the first place. The NRI property page goes through that in more detail.

What we handle

Income tax work in Junagadh

ITR Filing

Returns for proprietors, firms, companies, directors, pensioners and salaried people. The return now has to agree with your AIS before it is filed, not be corrected after the department notices it does not.

Notices, Scrutiny & Appeals

Adjustments under 143(1)(a), defective returns under 139(9), scrutiny under 143(2), reassessment under 148, and appeals to the Commissioner (Appeals). Assessment is faceless, so the written reply is the whole case.

Capital Gains on Land & Property

Rural agricultural land is not a capital asset at all under section 2(14), so some sales carry no tax rather than a tax you must plan around. Whether yours qualifies is a question of distance and population, and worth settling before the deed.

NRI Income Tax

Section 195 deduction when an NRI sells, the certificate under section 197 that stops tax being withheld on the entire sale price, residential status, treaty relief and the repatriation paperwork afterwards.

Tax Audit & Presumptive Taxation

Audit under section 44AB where turnover demands it, and the presumptive schemes where it does not. Section 44AD looks simple until you leave it, at which point you are locked out for five years.

TDS, Advance Tax & Form 26AS

Quarterly returns in 24Q and 26Q, corrections when a deductor has quoted the wrong PAN, and advance tax worked out in June rather than discovered as interest under sections 234B and 234C in July.

Income Tax Services →NRI Property Sale Tax →GST Consultant, Junagadh →Company Registration →Due Dates →

Our Values

Why Hundreds of Businesses Trust Gadhia Associate

We are committed to providing exceptional tax and compliance services that help your business grow while staying fully compliant with Indian laws.

Dedicated Client Manager

Every client gets a single point of contact who handles all their needs and keeps them informed about every deadline.

Simple & Clear Communication

We explain GST laws, income tax rules, and compliance requirements in plain language without confusing jargon.

Flexible Fee Plans

We offer fixed-fee services with the option of monthly payment plans, making professional tax and accounting services affordable for every business.

Client-First Approach

We understand every business is unique. Our solutions are fully customised to your specific needs, size, and industry.

Free First Consultation

Your first meeting with our experts is completely free and without any obligation. Contact us by WhatsApp, phone, or visit our Junagadh office.

18+ Years of Expertise

Our team has deep domain expertise in GST, direct tax, corporate law, audit, and business registration under Indian law.

Fast Turnaround

All GST returns, income tax filings, and compliance documents are prepared and submitted on time, every time — no penalties.

Pan-India Digital Service

Based in Junagadh, we serve clients across all states in India through fully digital, paperless, and remote workflows.

Same-Day Appointments

Urgent matters are always prioritised. Call or WhatsApp us and we can arrange a same-day meeting, in person or on a video call.

Come in with the notice, not just the number

Third floor of Punit Shopping Centre on M.G. Road. A return can be filed entirely over WhatsApp and usually is. A notice is worth bringing in, because the useful half of that conversation is the documents spread out on a desk rather than a summary of them over the phone.

JunagadhVeravalKeshodMangrolTalalaKodinarPorbandarRajkotAll Gujarat
FAQ

Questions we get asked across the desk

I sold agricultural land. Is there any tax on it?+
Often none at all, which surprises people who were braced for a bill. Rural agricultural land is excluded from the definition of a capital asset by section 2(14), so the gain falls outside capital gains tax rather than being exempted from it. Whether a given field counts as rural turns on how far it is from the nearest municipality and that municipality's population, which is why two plots in the same village can be treated differently. Bring the 7/12 extract, the sale deed and the location, and the answer is usually clear in one sitting. Land inside municipal limits is a capital asset and is taxed normally.
My income is from farming. Do I still need to file a return?+
Agricultural income is exempt under section 10(1), but exempt is not the same as invisible. If you have any non-agricultural income above the basic exemption and agricultural income over ₹5,000, the agricultural income is still taken into account to work out the rate on the rest, which raises your tax even though the farm income itself is not taxed. Beyond that, a return showing the exempt income is the only thing that explains deposits in your bank account when the department asks about them two years later, and it is what a bank will want before a loan.
What is the AIS, and why does it keep causing notices?+
The Annual Information Statement is the department's own record of what it already knows about you: interest credited, dividends, property transactions, large cash deposits, mutual fund and share dealing, and anything reported under the SFT rules. The return is now checked against it automatically, so a difference produces a notice without any human deciding to look at you. Most of what we see is not evasion, it is a joint account reported fully against one holder, interest the bank reported but nobody declared, or a property value taken from the stamp duty rather than the agreement. All of it is answerable, and far more cheaply before filing than afterwards.
A scrutiny notice has come. What do you need from me?+
The notice as a PDF, your e-filing login, and the books and bank statements for the year in question. Check the response window printed on the notice first, because letting it close is a worse problem than the notice itself. Under faceless assessment there is nobody to explain anything to later, so the submission has to be complete the first time: the reply, the reconciliation and the evidence uploaded together and in the order the question was asked. If it still goes against you, the appeal to the Commissioner (Appeals) runs largely on the same record, which is why the first reply matters more than it used to.
Should I use the presumptive scheme under section 44AD?+
For a lot of small businesses here, yes. It lets you declare 8% of turnover as profit, or 6% on receipts that arrived through a bank or UPI, and avoid maintaining full books, as long as turnover stays under ₹2 crore, or ₹3 crore where cash receipts are 5% or less. Professionals have the parallel scheme in 44ADA at 50%. The trap is section 44AD(4): having used the scheme, if you later declare a lower profit, you are shut out of it for the following five years and must keep books and get a tax audit throughout. It is a five-year decision dressed up as an annual one.
A buyer wants to pay me in cash. How much is allowed?+
Under section 269ST you cannot receive ₹2 lakh or more in cash from one person in a single day, against a single transaction, or in respect of one event. The penalty under section 271DA is the whole amount received rather than a percentage of it, and it lands on the person taking the money, not the person paying. Separately, a cash payment over ₹10,000 to one person in a day is simply disallowed as an expense under section 40A(3), so it costs you tax even where no penalty follows.
We are an NRI family selling a house here. What should we expect?+
The buyer is obliged to deduct under section 195, and the deduction is calculated on the sale consideration rather than on your gain, which is why NRI sellers are so often shocked by the amount withheld. The fix is a certificate under section 197, applied for in Form 13 before the sale, which tells the buyer to deduct on the real gain instead. Long-term gains are taxed at 12.5% without indexation, and the option residents were given in 2024 to pay 20% with indexation instead does not extend to non-residents. Afterwards, up to one million US dollars a financial year can be repatriated from an NRO account once the Form 15CA and 15CB formalities are complete, which we handle alongside the return.
When are the deadlines?+
For most people, 31 July following the end of the financial year. Where a tax audit under section 44AB applies, the audit report is due 30 September and the return 31 October. A belated or revised return can generally be filed up to 31 December, with a fee under section 234F, and interest under sections 234A, 234B and 234C runs regardless. Dates get extended by CBDT notification most years, so confirm one that is close rather than relying on what happened last year.
Free Tools

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Every one of these is free, works on a phone and asks for nothing. Use them before you call us — most Junagadh business owners find the answer here and only ring when they want it filed.

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Income Tax Calculator

Old regime against new, and where they break even.

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Capital Gain Calculator

STCG and LTCG on property, gold, shares and funds.

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HSN / SAC Finder

21,000+ codes with the rate against each.

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Business Structure Advisor

Six questions, then a straight answer on Pvt Ltd, LLP or OPC.

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Settle It Before the Deed, Not After the Notice

Returns, scrutiny, appeals, capital gains on land and the NRI side — handled from our Junagadh office since 2007. The first conversation costs nothing, and if you do not need us we will say so.

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