March 2024


Deprecated: preg_replace(): Passing null to parameter #3 ($subject) of type array|string is deprecated in /home4/cabkgoya/public_html/wp-includes/kses.php on line 1805

Types of E-Commerce

learn / /

The term commerce refers to the trading of goods and/or services. E-commerce is a modern-day invention that facilitates the trading of goods and/or services through electronic means, or more precisely, the internet.  The Types he following are the different types of e-commerce platforms: Business-to-Business (B2B) Business-to-Consumer (B2C) Consumer-to-Consumer (C2C) Consumer-to-Business (C2B) Business-to-Administration (B2A) Consumer-to-Administration (C2A) Business-to-Business (B2B) A B2B model of business involves the conduct of trade between two or more businesses/companies. The channels of such trade generally include conventional wholesalers and producers who are dealing with retailers. Business-to-Consumer (B2C) Business-to-Consumer model of business deals with the retail aspects of e-commerce, i.e. the sale of goods and/or services to the end consumer through digital means. The facility, which has taken the business world by storm, enables the consumer to have a detailed look at their proposed procurements before placing an order. After the placement of such orders, the company/agent receiving the order will then deliver the same to the consumer in a convenient time-span. Some of the businesses operating in this channel include well-known players like Amazon, Flipkart, etc. Consumer-to-Consumer (C2C) This business model is leveraged by a consumer for selling used goods and/or services to other consumers through the digital medium. The transactions here are pursued through a platform provided by a third party, the likes of which include OLX, Quickr, etc. Consumer-to-Business (C2B) A C2B model is the exact reversal of a B2C model. While the latter is serviced to the consumer by a business, the C2B model provides the end consumers with an opportunity to sell their products/services to companies. The method is popular in crowdsourcing based projects, the nature of which typically includes logo designing, sale of royalty-free photographs/media/design elements, and so on and so forth. Business-to-Administration (B2A) This model enables online dealings between companies and public administration, i.e. the Government by enabling the exchange of information through central websites. It provides businesses with a platform to bid on government opportunities such as auctions, tenders, application submission, etc. The scope of this model is now enhanced, thanks to the investments made towards e-government. Consumer-to-Administration (C2A) The C2A platform is meant for consumers, who may use it for requesting information or posting feedbacks concerning public sectors directly to the government authorities/administration. Its areas of applicability include: The dissemination of information. Distance learning. Remittance of statutory payments. Filing of tax returns. Seeking appointments, information about illnesses, payment of health services, etc. Why E-Commerce? E-commerce bridges the gap between local sellers and global audiences, thereby helping them in widening their reach across the global market segment without making further investments. The consumers are provided with a gamut of options for procurements. It facilitates the round-the-clock conduct of trade. FAQs What is e-commerce? E-commerce, short for electronic commerce, refers to the buying and selling of goods or services over the internet or other electronic networks. It encompasses a wide range of transactions conducted online, from online retail (e-tail) to business-to-business (B2B) sales. What are the differences between the types of e-commerce? The main differences between the types of e-commerce lie in the nature of the parties involved in the transactions (businesses, consumers, or government), the direction of the transactions (e.g., business-to-consumer vs. consumer-to-business), and the types of goods or services being exchanged. 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

Types of E-Commerce Read More »

Demonstration License

Government Schemes / /

A demonstration license is a non-network type of license issued to a person or company which intends to demonstrate any wireless equipment. What is Demonstration License in India?  Demonstration License or a Demonstration certificate is a non-network License that the Wireless Planning and Coordination Wing of the Department of Telecommunications issues to those seeking to possess wireless or radio-frequency-based products.  This license is valid for a short period of time and is not extendable. This license is purely for demonstration purposes of spectrum-based telecom products. The demonstrations of such products are done for marketing the newly adopted spectrum based band products in the telecom sector. The demonstration license is generally provided by the regional offices located in all the major metropolitan cities in the country. A demonstration license is only issued to those with Dealer Possession licenses. This article details the entire registration process of a demonstration license to the reader. If you possess a Dealer Possession License, reach out to registration if you want to demonstrate the products. Eligibility Criteria for Demonstration License in India The license is provided for all the spectrum bands, including new, unallocated, unallotted, unassigned, unsold, unused bands, and others as may be feasible, enabling international market access opportunities for Indian entities. The DoT issue two kinds of Demonstration licenses- indoor and outdoor demonstration licenses. Only Indian entities can apply for license registration (both kinds). The indoor license is issued for demonstrating finished goods, including spectrum Non-radiating / very low power radiating telecom products. The Outdoor license is issued for demonstrating finished products, including spectrum radiating telecom products. A separate demonstration license, on a non-­interference and non-protection basis for a maximum period of one month at one place, is not required if the applicant is holding the following telecom licenses: Experimental and Technology Trials License Manufacturing & Testing License Any authorized Indian trader with a valid Dealer Possession License Documents required for Demonstration License in India Following are the documents required which must be submitted online with the certificate registration application: Certificate of Incorporation of the applicant company. Certified copy of the Memorandum of Association (MoA) of the applicant company. Certified copy of the Articles of Association (AoA) of the applicant company. Copy of Dealer Possession license of the applicant company Technical literature/specification of the equipment being used in the demonstration. Brief description of the activity(s) to be undertaken at the demonstration site. Setup diagram of the two-be demonstrated product. Any other relevant documents as required by the authority. Process for getting Demonstration License in India Following is the procedure for getting a Demonstration license in India: Compile the requisite documents. Draft the license registration application. File the online application along with the required documents. Submit the application. Download the decision letter issued by the DoT. The required license will then be issued to the applicant after he/she submits the following documents: Payment of License fee and royalty (if applicable). Copy of AIP/decision letter Copy of Invoice of equipment/ particulars of the equipment used in the demonstration. Licensing fee For both kinds of licenses, indoor and outdoor, the license registration fee is five thousand rupees. No additional royal charges are required. All the devices working in a spectrum will be umbrellaed under one license. License validity The validity of the demonstration license for both kinds is of three months. This license validity cannot be extended. Therefore, the license holder cannot file for license renewal. Restrictions by the DoT The demonstration license must be issued on a non-interference and non-protection basis. The indoor demonstration license is restricted to an indoor environment in a non-radiating or very low-power radiating mode. No commercial services must be provided by using the outdoor demonstration license. The demonstration license must have the necessary permission(s) to import wireless products, assemblies, modules, and associated accessories operating in both licensed and license-exempt bands. Such imported products shall not be for commercial use or sales. The license holder must comply with the stocking and reporting requirements for which no separate Dealer Possession license is required. FAQs What is a demonstration license? A Demonstration License is a non-network License that the Wireless Planning and Coordination Wing of the Department of Telecommunications issues to those seeking to possess wireless or radio-frequency-based products for demonstration purposes. What are the types of demonstration licenses? There are two kinds of demonstration license: -Indoor license: issued for demonstrating finished goods, including spectrum Non-radiating very low power radiating telecom products. -Outdoor license: issued for demonstrating finished products, including spectrum radiating telecom products. What are the prerequisites for applying for a demonstration license registration? The applicant for license registration must possess a Dealer Possession License or a Non-Dealer Possession license. If not, they must apply for them before applying for the license. 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

Demonstration License Read More »

the Companies (Prospectus andAllotment of Securities) Amendment Rules, 2019

Companies Act 2013 / /

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 22nd January, 2019 G.S.R. 43(E).—In exercise of the powers conferred by section 26, sub-section (1) of section 27,section 28, section 29, sub-section (2) of section 31, sub-sections (3) and (4) of section 39, sub-section (6) ofsection 40 and section 42 read with section 469 of the Companies Act, 2013 (18 of 2013), the CentralGovernment hereby makes the following rules further to amend the Companies (Prospectus and Allotment ofSecurities) Rules, 2014, namely:—1. Short title and commencement.—(1) These rules may be called the Companies (Prospectus andAllotment of Securities) Amendment Rules, 2019.(2) They shall come into force on the date of their notification in the Official Gazette.2. In the Companies (Prospectus and Allotment of Securities) Rules, 2014, in rule 9A, after sub-rule (10), thefollowing shall be inserted, namely:—“(11) This rule shall not apply to an unlisted public company which is:—(a) a Nidhi;(b) a Government company or(c) a wholly owned subsidiary.”. [F. No. 1/21/2013-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 | rtps | patta chitta

the Companies (Prospectus andAllotment of Securities) Amendment Rules, 2019 Read More »

Notification under Section 465 of CA 2013

Companies Act 2013 / /

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 30th January, 2019 S.O. 560(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Companies Act, 2013(18 of 2013), the Central Government hereby appoints the 30th January, 2019 as the date on which the provisions ofsection 465 of the said Act in so far as they relate to the repeal of the Companies Act, 1956 (1 of 1956) [that in except inso far as they relate to the repeal of the Registration of Companies (Sikkim) Act, 1961 (Sikkim Act 8 of 1961)] shallcome into force. [F. No. 1/1/2019-CL.I]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 | rtps | patta chitta

Notification under Section 465 of CA 2013 Read More »

The Companies (Significant Beneficial Owners) Amendment Rules, 2019.

Companies Act 2013 / /

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 8th February, 2019 G.S.R. 100(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read withsection 90 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further toamend the Companies (Significant Beneficial Owners) Rules, 2018, namely:-1. (1) These rules may be called the Companies (Significant Beneficial Owners) Amendment Rules, 2019.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Significant Beneficial Owners) Rules, 2018 (hereinafter referred to as the principal rules), in rule 2,in sub-rule (1), for clauses (b) to (e), the following clauses shall be substituted, namely:-‘(b) “control” means control as defined in clause (27) of section 2 of the Act;(c) “form” means the form specified in Annexure to these rules;(d) “majority stake” means;-(i) holding more than one-half of the equity share capital in the body corporate; or(ii) holding more than one-half of the voting rights in the body corporate; or(iii) having the right to receive or participate in more than one-half of the distributable dividend or anyother distribution by the body corporate;(e) “partnership entity” means a partnership firm registered under the Indian Partnership Act, 1932 (9 of 1932) ora limited liability partnership registered under the Limited Liability Partnership Act, 2008 (6 of 2009);(f) “reporting company” means a company as defined in clause (20) of section 2 of the Act, required to complywith the requirements of section 90 of the Act;(g) “section” means a section of the Act;(h) “significant beneficial owner” in relation to a reporting company means an individual referred to in subsection (1) of section 90, who acting alone or together, or through one or more persons or trust, possesses oneor more of the following rights or entitlements in such reporting company, namely:-(i) holds indirectly, or together with any direct holdings, not less than ten per cent. of the shares;(ii) holds indirectly, or together with any direct holdings, not less than ten per cent. of the votingrights in the shares;(iii) has right to receive or participate in not less than ten per cent. of the total distributabledividend, or any other distribution, in a financial year through indirect holdings alone, or togetherwith any direct holdings;(iv) has right to exercise, or actually exercises, significant influence or control, in any mannerother than through direct holdings alone:Explanation I. – For the purpose of this clause, if an individual does not hold any right or entitlement indirectlyunder sub-clauses (i), (ii) or (iii), he shall not be considered to be a significant beneficial owner.Explanation II. – For the purpose of this clause, an individual shall be considered to hold a right or entitlementdirectly in the reporting company, if he satisfies any of the following criteria, namely.––¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 13(i) the shares in the reporting company representing such right or entitlement are held in the name of theindividual;(ii) the individual holds or acquires a beneficial interest in the share of the reporting company under subsection (2) of section 89, and has made a declaration in this regard to the reporting company.Explanation III. – For the purpose of this clause, an individual shall be considered to hold a right or entitlementindirectly in the reporting company, if he satisfies any of the following criteria, in respect of a member of thereporting company, namely:-(i) where the member of the reporting company is a body corporate (whether incorporated or registered inIndia or abroad), other than a limited liability partnership, and the individual,––(a) holds majority stake in that member; or(b) holds majority stake in the ultimate holding company (whether incorporated or registered inIndia or abroad) of that member;(ii) where the member of the reporting company is a Hindu Undivided Family (HUF) (through karta), and theindividual is the karta of the HUF;(iii) where the member of the reporting company is a partnership entity (through itself or a partner), and theindividual,-(a) is a partner; or(b) holds majority stake in the body corporate which is a partner of the partnership entity; or(c) holds majority stake in the ultimate holding company of the body corporate which is a partnerof the partnership entity.(iv) where the member of the reporting company is a trust (through trustee), and the individual,-(a) is a trustee in case of a discretionary trust or a charitable trust;(b) is a beneficiary in case of a specific trust;(c) is the author or settlor in case of a revocable trust.(v) where the member of the reporting company is,-(a) a pooled investment vehicle; or(b) an entity controlled by the pooled investment vehicle,based in member State of the Financial Action Task Force on Money Laundering and the regulator of thesecurities market in such member State is a member of the International Organization of SecuritiesCommissions, and the individual in relation to the pooled investment vehicle,-(A) is a general partner; or(B) is an investment manager; or(C) is a Chief Executive Officer where the investment manager of such pooled vehicle is a bodycorporate or a partnership entity.Explanation IV. Where the member of a reporting company is,(i) a pooled investment vehicle; or(ii) an entity controlled by the pooled investment vehicle,based in a jurisdiction which does not fulfil the requirements referred to in clause (v) of Explanation III, theprovisions of clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation III, as the case may be, shallapply.Explanation V. – For the purpose of this clause, if any individual, or individuals acting through any person ortrust, act with a common intent or purpose of exercising any rights or entitlements, or exercising control orsignificant influence, over a reporting company, pursuant to an agreement or understanding, formal orinformal, such individual, or individuals, acting through any person or trust, as the case may be, shall be deemedto be ‘acting together’.14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]Explanation VI. – For the purposes of this clause, the instruments in the form of global depository receipts,compulsorily convertible preference shares or compulsorily convertible debentures shall be treated as ‘shares’.(i)

The Companies (Significant Beneficial Owners) Amendment Rules, 2019. Read More »

The Companies (Prospectus and Allotment ofSecurities) Second Amendment Rules, 2019

Companies Act 2013 / /

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 19th February, 2019 G.S.R. 130(E).—In exercise of the powers conferred by section 26, sub-section (1) of section 27, section 28,section 29, sub-section (2) of section 31, sub-sections (3) and (4) of section 39, sub-section (6) of section 40 and section42 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the followingrules further to amend the Companies (Prospectus and Allotment of Securities) Rules, 2014, namely:-1. Short title and commencement.‐ (1) These rules may be called the Companies (Prospectus and Allotment ofSecurities) Second Amendment Rules, 2019.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Prospectus and Allotment of Securities) Rules, 2014, in the Annexure, in Form PAS-3,against serial number 6, in item (b), the words “not allotted securities with an application size of less than twentythousand per person” against the second check box shall be omitted. [F. No. 1/21/2013-CL-V]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 | rtps | patta chitta

The Companies (Prospectus and Allotment ofSecurities) Second Amendment Rules, 2019 Read More »

The Companies (Adjudication ofPenalties) Amendment Rules, 2019

Companies Act 2013 / /

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 19th February, 2019 G.S.R. 131(E).—In exercise of the powers conferred by section 454 read with section 469 of theCompanies Act, 2013, the Central Government hereby makes the following rules, to amend the Companies(Adjudication of Penalties) Rules, 2014, namely:-1. Short Title and Commencement.-(1) These rules may be called the Companies (Adjudication ofPenalties) Amendment Rules, 2019.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Adjudication of Penalties) Rules, 2014, for rule 3, the following rule shall besubstituted, namely:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]“3. Adjudication of Penalties. – (1) The Central Government may appoint any of its officers, notbelow the rank of Registrar, as adjudicating officers for adjudging penalty under the provisions of the Act.(2) Before adjudging penalty, the adjudicating officer shall issue a written notice in the specifiedmanner, to the company, the officer who is in default or any other person, as the case may be, to show cause,within such period as may be specified in the notice (not being less than fifteen days and more than thirty daysfrom the date of service thereon), why the penalty should not be imposed on it or him.(3) Every notice issued under sub-rule (2), shall clearly indicate the nature of non-compliance ordefault under the Act alleged to have been committed or made by such company, officer in default, or anyother person, as the case may be and also draw attention to the relevant penal provisions of the Act and themaximum penalty which can be imposed on the company, and each of the officers in default, or the otherperson.(4) The reply to such notice shall be filed in electronic mode only within the period as specified in thenotice :Provided that the adjudicating officer may, for reasons to be recorded in writing, extend the periodreferred to above by a further period not exceeding fifteen days, if the company or officer in default or anyperson as the case may be, satisfies the adjudicating officer that it or he has sufficient cause for not respondingto the notice within the stipulated period or the adjudicating officer has reason to believe that the company orthe officer or the person has received a shorter notice and did not have reasonable time to give reply.(5) If, after considering the reply submitted by such company, its officer, or any other person, as thecase may be, the adjudicating officer is of the opinion that physical appearance is required, he shall issue anotice, within a period of ten working days from the date of receipt of reply fixing a date for the appearance ofsuch company, through its authorised representative, or officer of such company, or any other person, whetherpersonally or through his authorised representative :Provided that if any person, to whom a notice is issued under sub-rule (2), desires to make an oralrepresentation, whether personally or through his authorised representative and has indicated the same whilesubmitting his reply in electronic mode, the adjudicating officer shall allow such person to make suchrepresentation after fixing a date of appearance.(6) On the date fixed for hearing and after giving a reasonable opportunity of being heard to theperson concerned, the adjudicating officer may, subject to reasons to be recorded in writing, pass any order inwriting as he thinks fit including an order for adjournment :Provided that after hearing, adjudicating officer may require the concerned person to submit his replyin writing on certain other issues related to the notice under sub-rule (2), relevant for determination of thedefault.(7) The adjudicating officer shall pass an order,-(a) within thirty days of the expiry of the period referred in sub-rule (2) or of such extended period asreferred therein, where physical appearance was not required under sub-rule (5);(b) within ninety days of the date of issue of notice under sub-rule (2), where any person appearedbefore the adjudicating officer under sub-rule (5):Provided that in case an order is passed after the aforementioned duration, the reasons of the delayshall be recorded by the adjudicating officer and no such order shall be invalid merely because of its passingafter the expiry of such thirty days or ninety days as the case may be.(8) Every order of the adjudicating officer shall be duly dated and signed by him and shall clearlystate the reasons for requiring the physical appearance under sub-rule (5).(9) The adjudicating officer shall send a copy of the order passed by him to the concerned company,officer who is in default or any other person or all of them and to the Central Government and a copy of theorder shall also be uploaded on the website.(10) For the purposes of this rule, the adjudicating officer shall exercise the following powers,namely:-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5(a) to summon and enforce the attendance of any person acquainted with the facts andcircumstances of the case after recording reasons in writing;(b) to order for evidence or to produce any document, which in the opinion of the adjudicatingofficer, may be relevant to the subject matter.(11) If any person fails to reply or neglects or refuses to appear as required under sub-rule (5) or subrule (10) before the adjudicating officer, the adjudicating officer may pass an order imposing the penalty, inthe absence of such person after recording the reasons for doing so.(12) While adjudging quantum of penalty, the adjudicating officer shall have due regard to thefollowing factors, namely:-(a) size of the company;(b) nature of business carried on by the company;(c) injury to public interest;(d) nature of the default;(e) repetition of the default;(f) the amount of disproportionate gain or unfair advantage, wherever quantifiable, made as aresult of the default; and(g) the amount of loss caused to an investor or group of investors or creditors as a result of thedefault:Provided that, in no case, the penalty imposed shall be less than the minimum penalty prescribed, ifany, under the relevant section of the Act.(13) In case a fixed sum of penalty is provided for default of a provision, the adjudicating officer shallimpose that fixed sum,

The Companies (Adjudication ofPenalties) Amendment Rules, 2019 Read More »

Section 35 – THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015

THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015 / /

Power to remove difficulties (1) If any difficultyarises in giving effect to the provisions of this Act, the StateGovernment may, as occasion may require, by order, do anythingnot inconsistent with the provisions of this Act, which appears to itto be necessary for the purpose of removing the difficulty:Provided that no such order shall be made after the expiryof a period of two years from the date of commencement of thisAct.(2) The provisions made by order under sub-section (1)shall have effect as if enacted in this Act, and any such order maybe made so as to have retrospective effect from any date not earlierthan the date of the commencement of this Act:Provided that no person shall be deemed to be guilty of anoffence by reason of so much of any notification as makes anyprovision thereof retrospective to any date before the makingthereof.(3) Every order made under this section shall be laid, assoon as may be, before the House of the State Legislature andprovisions of sub-section (3) of section 34 shall apply to such ordermutatis mutandis. 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 | rtps | patta chitta

Section 35 – THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015 Read More »

Section 34 – THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015

THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015 / /

Power to make rules – (1) The State Government may,by notification in the Official Gazette, make rules to carry out theprovisions of this Act.(2) In particular, and without prejudice to the generality ofthe foregoing power, such rules may provide for all or any of thefollowing matters, namely:-(a) the type of independent uses, other than the usesspecified in clause (b) of section 3, which may bemade of an apartment;(b) the other community and commercial facilitiesunder sub-clause (vii) of clause (i) of section 3;74(c) the percentage of non-residential use in abuilding under the second proviso of sub-section(3) of section 4;(d) scales of composition fee under sub-section (3)of section 8 ;(e) the form, period and manner in which declarationshall be submitted under sub-section (1) ofsection 11;(f) other particulars of declaration under clause (h)of sub-section (1) of section 11;(g) the form in which the Register of Deeds ofApartments and the index relating thereto shallbe kept and the particulars which such registershall contain as required by sub-section (2) ofsection 13;(h) the form and manner of making application bythe promoter for registration of the Associationunder sub-section (2) of section 14;(i) the model bye-laws under sub-section (5) ofsection 14;(j) the form and manner of application to be filed tothe Competent Authority and the fee to beaccompanied with such application under subsection (3) of section 25;(k) the matters under clause (e) of section 26, inrespect of which the Competent Authority shallhave powers of a civil court;(l) the form and manner in which appeal to theAppellate Authority to be preferred under subsection (2) of section 27;(m) the form and manner of appeal to be filed to theAppellate Authority and the fee to beaccompanied with such appeal under sub-section(3) of section 27;(n) the matters under clause (d) of sub-section (6) ofsection 27, in respect of which the AppellateAuthority shall have powers of a civil court;(o) any other matter which is required to be, or maybe, prescribed.(3) All rules made under this Act shall be laid, as soon asmay be after they are made, before the House of the State75Legislature, while it is in session, for a period of not less thanfourteen days which may be comprised in one session or in two ormore successive sessions, and if, before the expiry of the session inwhich they are so laid or the session immediately following, theHouse of the State Legislature makes any modification in any suchrule or resolves that any such rule should not be made, the rulesshall thereafter have effect only in such modified form or be of noeffect, as the case may be, so however, that any such modificationor annulment shall be without prejudice to the validity of anythingpreviously done thereunder. 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 | rtps | patta chitta

Section 34 – THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015 Read More »

Section 33 – THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015

THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015 / /

Removal of doubts For the removal of doubts, it ishereby declared that the provisions of the Transfer of Property Act,1882 (Central Act No. 4 of 1882) shall, in so far as they are notinconsistent with the provisions of this Act, apply to the transfer ofany apartment, together with its undivided interest in the commonareas and facilities appurtenant thereto, made by the owner of suchapartment, whether such transfer is made by sale, lease, mortgage,exchange, gift or otherwise, as they apply to the transfer of anyimmovable property 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 | rtps | patta chitta

Section 33 – THE RAJASTHAN APARTMENT OWNERSHIP BILL, 2015 Read More »

Search