February 18, 2024

Quick commerce

Quick commerce is the next step in the evolution of eCommerce and as the name suggests it’s all about speed. Quick commerce generally means consumers can expect delivery within one hour of placing an order.This may seem like a very short timeline but quick commerce is usually reserved for small orders rather than the weekly grocery shop. Consumers might purchase a product they unexpectedly ran out of or an ingredient they need for making today’s dinner.To get orders out as soon as possible retailers rely on online ordering systems local warehouses and delivery team on two wheels.When you think about it quick commerce is nothing new. It has been used in the takeaway food industry for many years. With eCommerce brands consistently cutting delivery times it was just a matter of time before consumers could get other products delivered to their doorstep without delay. What is Q-Commerce? Q-commerce vs. e-commerce-‘E-commerce’ refers to the online purchase, or sale, of a good or service.  Alongside the democratization of the internet, came the marvel of online shopping. Customers could order a product digitally, be that an electronic gadget or apparel, and receive it in the next 3-5 days – a bracket of time considered to be acceptably quick.  Q-Commerce meaning-Q-commerce (‘quick commerce’) – sometimes used interchangeably with ‘on-demand delivery’ and ‘e-grocery’ – is e-commerce in a new, faster form. It combines the merits of traditional e-commerce with innovations in last-mile delivery.The premise is largely the same, with speed of delivery being the main differentiator. Delivery is not in days but minutes – 30 or less, to be competitive.This has in turn expanded the breadth of what individuals can order, with perishable goods – like groceries – being a large niche q-commerce companies speak to. It tends to focus on the micro – smaller quantities of fewer goods. For example, a missing ingredient urgently needed for a recipe that’s already in motion. “Consumers now want and expect more items than ever to be delivered to their doorstep…It is no longer a case of waiting 24-48 hours for a delivery. Rather, the expectation for this is now a matter of minutes.” The bigger, less visible, difference happens on the backend – in the way that q-commerce operate behind the scenes. Not all have the same business model, but many use ‘dark stores’ – strategically located warehouses – to ensure a quick turnaround from order to doorstep. These can be anywhere between 3229 and 7500 sq ft (300-700sqm) in size and tend to stock upwards of 1,000 unique products. Many also crowdsource labor, equipping them with a fleet of individuals ready to spring into action at any moment. The combination of these factors, plus others (including adoption of the latest softwares, and the layout of dark stores themselves) provides them with the ultimate agility and flexibility required to adeptly respond to customer demand, round the clock. The benefits of quick commerce 1. A competitive USP- Q-commerce provides businesses with a new value proposition which can really set them apart from competitors. Customers in need of immediate delivery may be willing to try new products and order from new stores.The added convenience that comes with quick commerce offers online retailers a way to compete with large multinational marketplaces like Amazon as well as brick-and-mortar stores. 2. The potential for greater margins- Quick commerce holds a lot of potential profit for those who take advantage of it.One study from Deloitte suggests that during the pandemic 50% of shoppers spent extra money to conveniently get what they needed. They paid extra for on-demand fulfillment as well as buy online pickup instore (BOPIS) options.Because q-commerce is associated with a smaller selection of products retailers can also use this opportunity to drive sales for their most profitable lines. It’s also worth noting that convenience often appeals to wealthier demographics. For example time-strapped professionals and business leaders who tend to value convenience more than discounts. 3. Providing the ultimate customer experience- As consumer expectations grow quick commerce can help online retailers meet and exceed them. This in turn will foster brand loyalty. The customer pain points that quick commerce addresses are often meaningful. It can save a party host who has run out of food. It can help an uncle who has forgotten to buy his niece a birthday present. Or it can simply help someone who can’t make it to the shop to stock up on essentials.There are many situations where the convenience of q-commerce can reduce stress and maybe even avert disaster. How could customers be anything but satisfied? How to implement quick commerce 1. Set up local hubs- If you want to pick pack and deliver products in less than an hour you need to be located pretty close to your customers. For this reason quick commerce relies on local warehouses which can serve people in the immediate proximity.Most quick commerce delivery services are based in cities and employ their own community of riders to deliver products. The duration of two-wheeled deliveries are less likely to be impacted by heavy traffic. They don’t have to find parking spaces either.Alternatively businesses can enlist the help of local partners or third-party services. For example Deliveroo and Uber Eats have both made their services available to supermarkets.In China Alibaba has taken a unique approach by opening hundreds of brick-and-mortar ‘Fema’ stores. These act as quick commerce hubs that deliver in under 30 minutes. But they also offer other omnichannel services such as collection points and in-store scanning which can be combined with online payment. 2. Carefully choose your q-commerce stock- Right now quick commerce works best for some specific product niches. On-Demand delivery makes sense for food drinks cosmetics and other CPG products that consumers use every day.Gifts and medicine are also ideal for quick commerce delivery. And with the rise of working from home office supplies and electronics are also excellent candidates.Businesses specialising in q-commerce tend to fill their local warehouses with their most commonly purchased products – particularly those popular among Gen Z and millennial customers as they’re most likely to

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The Income-tax (14th Amendment) Rules,2019

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 18th November, 2019INCOME-TAX G.S.R.858(E).ÑIn exercise of the powers conferred by section 295 read with section 194M and 194N ofthe Income- tax Act, 1961, the Central Board of Direct Taxes, hereby, makes the following rules further to amend theIncome-tax Rules, 1962, namely:-1. Short title and commencement.- (1) These rules may be called the Income-tax (14th Amendment) Rules,2019.(2) They shall come into force from the date of their publication in the Official Gazette.2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 30, –(a) after sub-rule (2B), the following sub-rule shall be inserted, namely:-“ (2C) Notwithstanding anything contained in sub-rule (1) or sub-rule (2), any sum deducted undersection 194M shall be paid to the credit of the Central Government within a period of thirty days fromthe end of the month in which the deduction is made and shall be accompanied by a challan-cumstatement in Form No. 26QD.”;(b) after sub-rule (6B), the following sub-rule shall be inserted, namely:—“(6C) Where tax deducted is to be deposited accompanied by a challan-cum-statement in FormNo.26QD, the amount of tax so deducted shall be deposited to the credit of the Central Government byremitting it electronically within the time specified in sub-rule (2C) into the Reserve Bank of India orthe State Bank of India or any authorised bank.”.3. In the principal rules, in rule 31, after sub-rule (3B), the following sub-rule shall be inserted , namely:— ““(3C) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3), everyperson responsible for deduction of tax under section 194M shall furnish the certificate ofdeduction of tax at source in Form No.16D to the payee within fifteen days from the due datefor furnishing the challan-cum-statement in Form No.26QD under rule 31A after generatingand downloading the same from the web portal specified by the Principal Director General ofIncome-tax (Systems) or the Director General of Income-tax (Systems) or the personauthorised by him.”4. In the principal rules, in rule 31A, in sub-rule (4), after clause (viii) the following clause shall be inserted, namely:—“(ix) furnish particulars of amount paid or credited on which tax was not deducted in view of the exemption provided inclause (iii) or clause (iv) of the proviso to section 194N or in view of the notification issued under clause (v) of theproviso to section 194N.”5. In the principal rules in rule 31A, after sub-rule(4B), the following sub-rule shall be inserted, namely: –“(4C) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) or sub-rule (4), everyperson responsible for deduction of tax under section 194M shall furnish to the Principal Director General ofIncome-tax (Systems) or Director General of Income-tax (System) or the person authorised by the PrincipalDirector General of Income-tax (Systems) or the Director General of Income-tax (Systems) a challan-cumstatement in Form No.26QD electronically in accordance with the procedures, formats and standards specifiedunder sub-rule (5) within thirty days from the end of the month in which the deduction is made.” Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Companies (Meetings of Board and its Powers) Second Amendment Rules,2019

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 18th November, 2019 G.S.R. 857(E).—In exercise of the powers conferred by sections 173, 177, 178 and section 186 read withsection 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rulesfurther to amend the Companies (Meetings of Board and its Powers) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Meetings of Board and its Powers) Second Amendment Rules,2019.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Meetings of Board and its Powers) Rules, 2014, in rule 15, in sub-rule (3), in clause (a),-(a) in sub-clauses (i) and (ii), the words “or rupees one hundred crore, whichever is lower”, shall be omitted;(b) in sub-clause (iii), for the words “amounting to ten per cent or more of the net worth of the company orten per cent or more of turnover of the company or rupees one hundred crore, whichever is lower”, the words“amounting to ten per cent or more of the turnover of the company” shall be substituted; and(c) in sub-clause (iv), the words “or rupees fifty crore, whichever is lower”, shall be omitted. [F. No. 1/32/2013-CL-V-Part]K.V.R. MURTY, Jt. Secy Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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Notification of Categories of Financial Service Provider

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 18th November, 2019 S.O. 4139(E).—In exercise of the powers conferred by section 227 of the Insolvency andBankruptcy Code, 2016 (31 of 2016), the Central Government in consultation with the Reserve Bank ofIndia hereby notifies as under:The insolvency resolution and liquidation proceedings of the following categories of financial serviceproviders shall be undertaken in accordance with the provisions of the Insolvency and Bankruptcy Code,2016 read with the Insolvency and Bankruptcy (Insolvency and Liquidation Proceedings of FinancialService Providers and Application to Adjudicating Authority) Rules, 2019 (in this notification referred toas the ‘Rules’) and the applicable Regulations:Sl. No. Category of Financial ServiceProvider(rule 2 of the Rules)Appropriate Regulator[clause (a) of sub-rule (1)of rule 3 of the Rules]Dealing with third-partyassets (rule 10 of the Rules)(1) (2) (3) (5)1 Non-banking finance companies(which include housing financecompanies) with asset size ofRs.500 crore or more, as per lastaudited balance sheet.Reserve Bank of India To be notified separately [F. No. 30/4/2017–Insolvency Section]GYANESHWAR KUMAR SINGH, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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Corrigendum to Amendment of Schedule VII of the Company act 2013

MINISTRY OF CORPORATE AFFAIRSCORRIGENDUMNew Delhi, the 19th November, 2019 G.S.R. 859(E).— In the notification of the Government of India in the Ministry of Corporate Affairs numberG.S.R. 776(E), dated the 11th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i), dated the 11th October, 2019, at page 2, in line 14, for “Defence Research and Development Organisation(DRDO)”, read “Defence Research and Development Organisation (DRDO), Department of Biotechnology (DBT),” [F. No. 13/18/2019-CSR]GYANESHWAR KUMAR SINGH, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Insolvency andBankruptcy (Application to Adjudicating Authority for Insolvency Resolution Process forPersonal Guarantors to Corporate Debtors) Rules, 2019

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 15th November, 2019 G.S.R. 854(E).—In exercise of the powers conferred by sub-section (1), clauses (g), (h), (i), (m),(n) and (o) of sub-section (2) of section 239 read with clause (e) of section 2 and sub-section (2), clauses (c)and (e) of sub-section (14) and clause (e) of sub-section (15) of section 79 of the Insolvency andBankruptcy Code, 2016 (31 of 2016), the Central Government hereby makes the following rules,namely:—1. Short title and commencement.― (1) These rules may be called the Insolvency andBankruptcy (Application to Adjudicating Authority for Insolvency Resolution Process forPersonal Guarantors to Corporate Debtors) Rules, 2019.(2) They shall come into force from the 1st day of December, 2019.18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]2. Application.― These rules shall apply to insolvency resolution process for personal guarantors tocorporate debtors.3. Definitions. ― (1) In these rules, unless the context otherwise requires, –(a) “Adjudicating Authority” means-(i) for the purpose of section 60, the National Company Law Tribunal constituted under section408 of the Companies Act, 2013 (18 of 2013); or(ii) in cases other than sub-clause (i), the Debt Recovery Tribunal established under sub-section(1A) of section 3 of the Recovery of Debts and Bankruptcy Act, 1993 (51 of 1993);(b) “Code” means the Insolvency and Bankruptcy Code, 2016 (31 of 2016);(c) “electronic form” shall have the meaning assigned to it in clause (r) of section 2 of theInformation Technology Act, 2000 (21 of 2000);(d) “form” means a form appended to these rules;(e) “guarantor” means a debtor who is a personal guarantor to a corporate debtor and in respectof whom guarantee has been invoked by the creditor and remains unpaid in full or part;(f) “section” means section of the Code;(g) “serve” means sending any communication by any means, including registered post, speedpost, courier or electronic form, which is capable of producing or generating anacknowledgement of receipt of such communication:Provided that where a document cannot be served in any of the modes, it shall be affixed atthe outer door or some other conspicuous part of the house or building in which theaddressee ordinarily resides or carries on business or personally works for gain;(2) Words and expressions used and not defined in these rules but defined in the Code shall havethe meanings respectively assigned to them in the Code.4. Relatives.― For the purposes of clause (ii) of Explanation to sub-section (2) of section 79, themanner of relationship shall mean the manner as provided in the Explanation to clause (24A) ofsection 5.5. Excluded assets.― For the purposes of sub-section (14) of section 79,―(a) the value of unencumbered personal ornaments under clause (c) of the said sub-section shall notexceed one lakh rupees;(b) the value of unencumbered single dwelling unit owned by the debtor under clause (e) of the saidsub-section shall not exceed,-(i) in the case of dwelling unit in an urban area, twenty lakh rupees;(ii) in the case of dwelling unit in rural area, ten lakh rupees.Explanation.— For the purposes of this rule,-(a) “rural area” shall have the same meaning as assigned to it in clause (o) of section 2 of the NationalRural Employment Guarantee Act, 2005 (42 of 2005);(b) “urban area” means any area other than rural area.6. Application by guarantor.― (1) The application under sub-section (1) of section 94 shall besubmitted in Form A, along with an application fee of two thousand rupees.(2) The guarantor shall serve forthwith a copy of the application referred to in sub-rule (1) to everyfinancial creditor and the corporate debtor for whom the guarantor is a personal guarantor.7. Application by creditor.― (1) A demand notice under clause (b) of sub-section (4) of section 95shall be served on the guarantor demanding payment of the amount of default, in Form B.(2) The application under sub-section (1) of section 95 shall be submitted in Form C, along with a feeof two thousand rupees.¹Hkkx IIµ[k.M 3(i)] Hkkjr dk jkti=k % vlk/kj.k 19(3) The creditor shall serve forthwith a copy of the application referred to in sub-rule (2) to theguarantor and the corporate debtor for whom the guarantor is a personal guarantor.(4) In case of a joint application, the creditors may nominate one amongst themselves to act onbehalf of all the creditors.8. Confirmation or nomination of insolvency professional.― (1) For the purposes of sub-section (2)of section 97 and sub-section (5) of section 98, the Board may share the database of the insolvencyprofessionals, including information about disciplinary proceedings against them, with theAdjudicating Authority from time to time.(2) For the purposes of sub-section (4) of section 97 and sub-section (3) of section 98, the Boardmay share a panel of insolvency professionals, who may be appointed as resolution professionals,with the Adjudicating Authority.9. Copy of application.― The applicant shall provide a copy of the application filed under subsection (1) of section 94 or sub-section (1) of section 95, as the case may be, if not provided earlier,to the resolution professional within three days of his appointment under sub-section (5) of section97, and to the Board for its record.10. Filing of application and documents.― (1) Till such time, rules of procedure for conduct ofproceedings under the Code are notified, the applications under rules 6 and 7 shall be filed anddealt with by the Adjudicating Authority in accordance with ―(a) rules 20, 21, 22, 23, 24 and 26 of Part III of the National Company Law Tribunal Rules, 2016made under section 469 of the Companies Act, 2013 (18 of 2013); or(b) rule 3 of the Debt Recovery Tribunal (Procedure) Rules, 1993 made under section 36 of theRecovery of Debts and Bankruptcy Act, 1993 (51 of 1993) and regulations 3, 4, 5 and 11 of theDebt Recovery Tribunal Regulations, 2015 made under section 22 of the Recovery of Debts andBankruptcy Act, 1993,as the case may be.(2) The application and accompanying documents shall be filed in electronic form, as and whensuch facility is made available and as directed by the Adjudicating Authority:Provided that till such facility is made available, the applicant may submit accompanyingdocuments, and wherever they are bulky, in electronic form, in scanned, legible portable documentformat

The Insolvency andBankruptcy (Application to Adjudicating Authority for Insolvency Resolution Process forPersonal Guarantors to Corporate Debtors) Rules, 2019 Read More »

Notification of Special Court in State of Uttarkhand and Union territories of Jammu andKashmir

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 19 December, 2019 S.O. 4569(E).—In exercise of the powers conferred by sub-section (1) of section 435 of the Companies Act,2013 (18 of 2013), the Central Government, with the concurrence of the Chief Justice of the High Court of Jammu andKashmir, hereby makes the following amendments in the notification of the Government of India, Ministry of CorporateAffairs, number S.O. 1796(E), dated, the 18th May, 2016, published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (ii), namely:-In the said notification, in the Table, for serial number 1 and the entries relating thereto, the following shall besubstituted, namely:-Sl. No. Existing Court Jurisdiction as Special Court(1) (2) (3)“1 Courts of Additional Sessions Judges Anticorruption, Jammu and SrinagarUnion territory of Jammu and Kashmir”. [F. No. 01/12/2009-CL-I (Vol.IV)]K. V. R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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In exercise of the powers conferred by sub-section (1) of section 435 of the Companies Act,2013 (18 of 2013), the Central Government

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 19 December, 2019 S.O. 4569(E).—In exercise of the powers conferred by sub-section (1) of section 435 of the Companies Act,2013 (18 of 2013), the Central Government, with the concurrence of the Chief Justice of the High Court of Jammu andKashmir, hereby makes the following amendments in the notification of the Government of India, Ministry of CorporateAffairs, number S.O. 1796(E), dated, the 18th May, 2016, published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (ii), namely:-In the said notification, in the Table, for serial number 1 and the entries relating thereto, the following shall besubstituted, namely:-Sl. No. Existing Court Jurisdiction as Special Court(1) (2) (3)“1 Courts of Additional Sessions Judges Anticorruption, Jammu and SrinagarUnion territory of Jammu and Kashmir”. [F. No. 01/12/2009-CL-I (Vol.IV)]K. V. R. MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

In exercise of the powers conferred by sub-section (1) of section 435 of the Companies Act,2013 (18 of 2013), the Central Government Read More »

The Companies (Appointment and Remuneration of Managerial Personnel)Amendment Rules, 2020

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 3rd January, 2020   G.S.R. 13(E).—In exercise of the powers conferred by sub-section (1) of section 203 of the Companies Act,2013 (18 of 2013) read with section 469 of the said Act, the Central Government hereby makes the following rulesfurther to amend the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, namely:-1. (1) These rules may be called the Companies (Appointment and Remuneration of Managerial Personnel)Amendment Rules, 2020.(2) They shall be applicable in respect of financial years commencing on or after 1st April, 2020.2. In the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 (herein afterreferred to as said rules), for rule 8A, the following shall be substituted as under:-“8A. Every private company which has a paid up share capital of ten crore rupees or more shall have a whole-timecompany secretary.”.3. In the said rules, in rule 9 of the said rules, in sub-rule (1),(i) after clause (b), at the end the word “or” shall be inserted.(ii) after clause (b), the following clause shall be inserted, namely:-“(c) every company having outstanding loans or borrowings from banks or public financial institutions of one hundredcrore rupees or more.”.(iii) the following Explanation shall be inserted, namely:-“Explanation :- For the purposes of this sub-rule, it is hereby clarified that the paid up share capital, turnover, oroutstanding loans or borrowings as the case may be, existing on the last date of latest audited financial statement shallbe taken into account.”.¹भाग IIµख ड 3(ii)º भारत का राजप : असाधारण 3 [F. No. 01/05/2013-CL-V-Pt-I]KVR MURTY, Jt. Secy. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card |  194r |  ec tamilnadu |  194a of income tax act |  80ddb |  aaple sarkar portal |  epf activation |  scrap business |  brsr |  section 135 of companies act 2013 |  depreciation on computer |  section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a | section 138 of companies act 2013 | section 133 of companies act 2013

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The Companies (Winding Up) Rules, 2020

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 24th January, 2020 G.S.R. 46(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 468 and subsections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government herebymakes the following rules, namely:—Part 1GENERAL1. Short title, commencement and application.–(1) These rules may be called the Companies (Winding Up) Rules, 2020.(2) They shall come into force on the 1st day of April, 2020.(3) These rules shall apply to winding up under of Companies Act 2013 (18 of 2013).2. Definitions.- In these rules, unless the context or subject matter otherwise requires, –(a) ―Act‖ means the Companies Act, 2013 (18 of 2013);(b) ―Form‖ means a Form annexed to these rules;(c) ―Registrar‖ means the Registrar of the National Company Law Tribunal or National Company LawAppellate Tribunal and includes such other officer of the Tribunal or Bench thereof to whom the powers andfunctions of the Registrar are assigned;(d) ―Registry‖ means the Registry of the Tribunal or any of its Benches or of the Appellate Tribunal, as the casemay be, which keeps records of the applications and documents relating thereto;(e) ―Section‖ means section of the Act;(f) words and expressions used and not defined in these rules but defined in the Act shall have the meaningsrespectively assigned to them in the Act.Part IIWINDING UP BY TRIBUNAL3. Petition for winding up.- (1) For the purposes of sub-section (1) of section 272, a petition for winding up ofa company shall be presented in Form WIN 1or Form WIN 2, as the case may be, with such variations as thecircumstances may require, and shall be presented in triplicate.(2) Every petition shall be verified by an affidavit made by the petitioner or by the petitioners, where there aremore than one petitioners, and in case the petition is presented by a body corporate, by the Director, Secretary orany other authorised person thereof, and such affidavit shall be in Form WIN 3.4. Statement of affairs.- The statement of affairs, as required to be filed under sub-section (4) of section 272 orsub-section (1) of section 274, shall be in Form WIN 4 and shall contain information up to the date which shallnot be more than thirty days prior to the date of filling the petition or filling the objection as applicable and thestatement of affairs shall be made in duplicate, duly verified by an affidavit, and affidavit of concurrence of thestatement of affairs shall be in Form WIN 5.5. Admission of petition and directions as to advertisement.- Upon filing of the petition, it shall be postedbefore the Tribunal for admission of the petition and fixing a date for the hearing thereof and for appropriatedirections as to the advertisements to be published and the persons, if any, upon whom copies of the petition areto be served, and where the petition has been filed by a person other than the company, the Tribunal may, if itthinks fit, direct notice to be given to the company and give an opportunity of being heard, before givingdirections as to the advertisement of the petition, if any, and the petitioner shall bear all costs of theadvertisement.6. Copy of petition to be furnished.- Every contributory of the company shall be entitled to be furnished by thepetitioner or by his authorised representative with a copy of the petition within twenty four hours of hisrequiring the same on payment of five rupees per page.7. Advertisement of petition.- Subject to any directions of the Tribunal, notice of the petition shall beadvertised not less than fourteen days before the date fixed for hearing in any daily newspaper in English andvernacular language widely circulated in the State or Union territory in which the registered office of thecompany is situated, and the advertisement shall be in Form WIN 6.130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]8. Application for leave to withdraw petition.- (1) A petition for winding up shall not be withdrawn afterpresentation without the leave of the Tribunal subject to compliance with any order of the Tribunal, including asto costs.(2) An application for leave to withdraw a petition for winding up which has been advertised in accordance withthe provisions of rule 7 shall not be heard at any time before the date fixed in the advertisement for the hearingof the petition.9. Substitution for original petitioner.- (a) Where a petitioner –(i) is not entitled to present a petition; or(ii) fails to advertise his petition within the time prescribed by these rules or by order of Tribunal; or(iii) consents to withdraw the petition, or to allow it to be dismissed, or fails to appear in support of his petitionwhen it is called on in Tribunal on the day originally fixed for the hearing thereof, or any day to which thehearing has been adjourned; or(iv) if appearing, does not apply for an order in terms of the prayer of his petition; or,(b) where in the opinion of the Tribunal there is other sufficient cause for an order being made under this rule,the Tribunal may, upon such terms as it may think just, substitute as petitioner any other person who, in theopinion of the Tribunal, would have a right to present a petition, and who is desirous of prosecuting the petition.10. Procedure on substitution.- Where the Tribunal makes an order substituting a contributory as petitioner ina winding up petition, it shall adjourn the hearing of the petition to a date to be fixed by the Bench and directsuch amendments of the petition as may be necessary and such contributory shall, within seven days from themaking of the order, amend the petition accordingly, and file two legible and clean copies thereof together withan affidavit in duplicate setting out the grounds, on which he supports the petition and the amended petitionshall be treated as the petition for the winding up of the company and shall be deemed to have been presented onthe date on which the original petition was presented.11. Affidavit-in-objection.- Any affidavit in objection to the petition under sub-section (1) of section 272

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