April 3, 2024

Co-operative Credit Societies in India

Credit co-operative societies are credit institutions characterized by member ownership and control. Registered with the primary goal of fostering economic and societal progress, they emphasize providing accessible credit at fair interest rates. There are different types of business organisations, one such form is of cooperative society. Cooperative societies are formed with the aim of helping their members. This type of business organisation is formed mainly by weaker sections of the society in order to prevent any type of exploitation from the economically stronger sections of the society. Cooperative societies need to be registered under the Cooperative Societies Act, 1912 in order to function as a legal entity. Members of the society raise the capital within themselves. What is the Purpose of a Credit Co-operative Society? Upon successful registration, credit co-operative societies offer various services for the welfare of their community members, such as: Deposit Procurement: Credit co-operative societies gather deposits exclusively from their members. Financial Assistance: Credit co-operative societies are designed to provide financial aid to their members. Elimination of Intermediaries: Credit co-operative societies often minimize additional expenses associated with intermediaries in trade and business. Low-Interest Loans: Members of credit co-operative societies benefit from loans with favourable interest rates, covering various needs such as housing, personal assets, automobiles, etc. Protection of Rights: Credit co-operative societies are primarily responsible for safeguarding the rights of rural consumers and producers. Eligibility Criteria for Forming a Credit Co-operative Society Bank Certificate: Members are required to furnish a bank certificate validating the presence of a credit balance meeting the society’s requirements. Minimum Members: A minimum of fifty members is essential for establishing a credit co-operative society at the state level. Minimum Directors: A board of directors, comprising at least seven and not exceeding twenty-one members, is vital for fulfilling society’s requirements. Comprehensive Documentation: Detailed documentation outlining the credit co-operative society’s role in social and economic development, including its name and registered office details, is mandatory. Capital Requirements: Members need to provide information on pre-registration compliance, encompassing initial capital, member count, and other pertinent data associated with the credit society. What are the Benefits of Registering a Credit Co-operative Society? Inclusive Membership:– Credit cooperative societies are open for anyone to join without any membership fees. There are no limitations based on gender, creed, race, caste, or religion. Individuals from diverse backgrounds are welcome to become members at any time. Simplified Formation Process: – Establishing a credit co-operative society is a straightforward process. A group of ten or more adults can collaboratively form a society, and the registration process is uncomplicated. Notably, there are minimal legal requirements to fulfill, facilitating the ease of formation. Limited Liability: – A notable benefit is the limited liability that comes with the formation of a credit co-operative society. Members’ liability is confined to the capital contributed to the society. This safeguards members from potential losses, ensuring that their personal assets and properties are not at risk in the event of societal losses. Equal Member Rights: – Every member of the credit co-operative society enjoys equal rights at all times. Members actively participate in policy creation. This democratic management approach underscores the equal value and importance of all members. LLP Registration:– Many co-operative credit societies in India opt for Limited Liability Partnership (LLP) registration. LLP registration combines the benefits of a company and a collaboration, providing a streamlined business structure. How to Register a Credit Co-operative Society: Necessary Documents Model Bye-Laws: – Submit four copies of the model bye-laws that outline the rules and regulations governing the credit co-operative society. Promoter Member Details:– Provide the names and a list of promoter members involved in the formation of the credit co-operative society. Head Office Address:  – Furnish details of the head office address where the credit co-operative society will be registered. No Objection Certificate (NOC):  – Include a No Objection Certificate obtained through an intensive inquiry letter, affirming compliance with necessary regulations. Specific Plan Document: – Present a written document incorporating a specific plan format outlining how the credit co-operative society intends to contribute to the social and economic growth of its members and the community. Bank Certificate: – Obtain a certificate from the bank confirming that the credit balance is in favor of the respective credit co-operative society. Pre-Registration Meeting Details:– Include details and a copy of the judgment from the pre-registration meeting covering aspects such as funding, membership, operations, board structure, etc. Proposed Society Name:– Provide the suggested name for the credit co-operative society as proposed by its members. Additional Requirements:    – The credit co-operative society must have a minimum of 50 members in each state.    – The board of directors should consist of a minimum of 7 and a maximum of 21 me How Do You Categorise a Credit Co-operative Society? Primary Credit Co-operative Society Banks: – This category of credit co-operative society comprises of a community of borrowers and non-borrowers residing in a specific geographical area. – There are no restrictions on residency, allowing individuals beyond the defined area to join.– Members within this structure actively engage in each other’s business affairs, fostering a sense of mutual interest and support. Central Credit Co-operative Society Banks:– Central credit co-operative society banks are formed by individuals whose membership is limited to primary societies.– Often referred to as a banking union, members have the opportunity to join almost every central co-operative bank. State Credit Co-operative Society Banks:– These societies are established to secure credit from affluent urban masses – Functioning as intermediaries between joint-stock banks and cooperative movements, they play a pivotal role in facilitating credit accessibility. FAQs How can one confirm if a cooperative credit society is enrolled or not? To verify a cooperative credit society’s enrollment status, individuals can contact the Registrar of Cooperative Societies or check the official website for a list of registered societies. This ensures transparency and helps members make informed decisions about their financial affiliations. How does the Co-operative Credit Society differ from other financial institutions? Co-operative credit societies distinguish themselves by operating on a cooperative basis, where members are also owners. Unlike

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The Insolvency and Bankruptcy Board ofIndia (Annual Report) Rules, 2018

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 1st May, 2018 G.S.R. 422(E).—In exercise of the powers conferred by clause (zm) of sub-section (2) of section 239read with sub-section (1) of section 229 of the Insolvency and Bankruptcy Code, 2016 (No. 31 of 2016), theCentral Government hereby makes the following rules, namely:—1. Short title and commencement.- (1) These rules may be called the Insolvency and Bankruptcy Board ofIndia (Annual Report) Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 32. Definitions:(I) In these rules, unless the context otherwise requires, —(a) “Code” means the Insolvency and Bankruptcy Code, 2016 (31 of 2016);(b) words and expressions used in these rules but not defined, and defined in the Code shall have themeanings respectively assigned to them in the Code.3. Form of Annual Report.- The Board shall prepare its annual report, giving a true and full accounts of itsactivities, policies and programmes, during the previous financial year in the Form annexed to these rules.4. Time of furnishing of the Annual Report.- The Board shall submit a copy of the annual report referred toin rule 3 to the Central Government within ninety days of the end of the financial year.Form of the Annual Report[see rule 3](A) Chairperson’s statement:(B) The year in review:(C) A true and full account of policies, programmes and activities of the Board in respect of-(i) Service Providers, namely, Insolvency Professionals, Insolvency ProfessionalAgencies, and Information Utilities:(ii) Transactions, namely, Corporate Insolvency Resolution, Corporate Liquidation,Individual Insolvency Resolution and Individual Bankruptcy:(iii) Advocacy and Awareness:(iv) Research:(D) A review of the quasi-legislative, executive and quasi-judicial functions of the Board:(E) An analysis of outcomes in terms of transactions and transactional efficiencies:(F) Summary data – time series or cross section – as may be relevant and available, about theoutcomes that may facilitate appreciation of the working of the Code and the Board andpromote research:(G) Impact of the Code on credit market, resource recycling and the economy:(H) An assessment of the effectiveness and the efficiency of the Board in terms of its objectivesand mandate keeping in view its resources, duties and powers:(I) An assessment of performance of the Governing Board and its vision, policies andprogrammes for the following year:(J) A summary of financial performance of the Board;(K) A statement of non-compliance, if any, with statutory obligations by the Board and the reasonfor the same;(L) Organisational Matters, including Human Resources, Finance and Accounts, AuditCommittee, Right to Information and Transparency:(M) Such other details as would enable the stakeholders to review and appreciate the performanceof the Board: [F. No. 30/13/2018-Insolvency]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 | rtps | patta chitta

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S.O. 1833(E) Commencement Notification

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 S.O. 1833(E).—In exercise of the Power conferred by Sub-Section (2) of Section 1 of the Companies(Amendment) Act, 2017 (1 of 2018), the Central Government hereby appoints the 7th May, 2018 as the date on which thefollowing provisions of the said Act shall come into force, namely:—SI. No. Sections1. Clause (i) and clause (xiii) of section 2;2. Section 8;3. Section 13;4. Sections 18 and 19;5. Clauses (i) and (ii) of section 21;6. Clauses (iii) and (iv) of section 23;7. Section 30 and 31;8. Section 33;9. Section 39 and 40;10. Section 46;11. Section 49;12. Section 52;13. Sections 54 to 58 (both inclusive);14. Sections 61 and 62;15. First Proviso to clause (i) of section 80 and clause (ii) of section 80;16. Section 83;17. Sections 86 to 89 (both inclusive). [F. No. 1/1/2018- 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

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S.O, _(E) FILE NO.1/1/2018

Government of IndiaMinistry of Corporate AffairsNotificationNew Delhi, the o ? May, 2018 S.^9, _(E).- In exercise of the powers conferred by suo_ section (2) of section 1^of the Companies (Amendment) nci, iOi of 2018), ft the Central Government hereby appoints the D7 ttL May, 2018 as the date on which the foilowing provisions of the said Act shall come into force, namely :-Clause (i) and clause lxiii) -Ection ZSections 18 and 19;Clauses (i) and (ii) of section 21;Clauses (iii) and (iv) of section 21Sections 30 and 31;Section 33;Sections 39 and 40;Section 46;Section 49;Section 52;Sections 54 to 58 (both inclusive);Sections 67 and 62;First proviso to clause 1i; of sectio@Sections 86 to 89 (both indusiv+Joint Secretary to the n”””rj[y;fl;f#* 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

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The Companies (Specification of Definitions Details)Amendment Rules, 2018

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 433(E).—In exercise of the powers conferred under sub-clause (ix) of clause (76), sub-clause (iii) of clause(77) of section 2, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the CentralGovernment hereby makes the following rules further to amend the Companies (Specification of Definitions Details)Rules, 2014, namely: –1. Short title and commencement. – (1) These rules may be called the Companies (Specification of Definitions Details)Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Specification of Definitions Details) Rules, 2014, in rule 2, in sub-rule (1), clause (r) shall beomitted. [F.No. 01/13/2013-CL-V-(Pt.-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

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The Companies (Registration Offices and Fees) Second Amendment Rules, 2018

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 435(E).—In exercise of the powers conferred by sections 396,398,399, 403 and 404 read with subsections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes thefollowing rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—1. (1) These rules may be called the Companies (Registration Offices and Fees) Second Amendment Rules, 2018.(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in theOfficial Gazette.2. In the Companies (Registration Offices and Fees) Rules, 2014, (herein after refer to as the principal rules), for provisoto sub-rule (3) of rule 10, the following proviso shall be substituted.“Provided that Registrar shall allow fifteen days’ time for re-submission in case of reservation of a name through webservice – RUN for rectifications of defects if any.”3. In the Principal rules, in the Annexure, in item I (Fee for filing under section 403 of the Companies Act, 2013,-(a), for sub-item B, the following sub-item shall be substituted:-“B. Following Table of additional fee shall be applicable for delay in filing of forms other than for increase in NominalShare Capital or forms under section 92/137 of the Act.TABLESl. No. Period of delays Forms including charge documents01 upto 15 days (sections 139 and 157) One time02 More than 15 days and upto 30 days (Sections 139and 157) and upto 30 days in remaining forms.2 times of normal filing fees03 More than 30 days and upto 60 days 4 times of normal filing fees04 More than 60 days and upto 90 days 6 times of normal filing fees05 More than 90 days and upto 180 days 10 times of normal filing fees06 Beyond 180 days 12 times of normal filing feesNote.- The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) whichwere due to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e due for filing prior tonotification of these fee rules , the fee payable at the time of actual filing shall be applicable”.(b), after sub-item C, the following sub-item shall be inserted, namely:–“D. For Forms under section 92 or 137:- (i) In case the period within which a document required to be submitted undersection 92 or 137 of the Act expires after 30/06/2018, the additional fee mentioned in Table shall be payable:-TABLESl. No. Period of delay Additional fee payable (in Rs.)01 Delay beyond period provided under Section 92(4) ofthe ActOne Hundred per day02 Delay beyond period provided under Section 137(1)of the ActOne Hundred per day(ii) In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filedwhether in the Companies Act, 1956 or the Companies Act, 2013 the following additional fee mentioned in Table shallbe payable:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]TABLESl. No. Period of delay Additional fee payable (in Rs.) up to30/06/2018 plus Rs. 100 per day witheffect from 01/07/20181 Up to 30 days 2 times of normal filing fees2 More than 30 days and up to60 days4 times of normal filing fees3 More than 60 days and up to90 days6 times of normal filing fees4 More than 90 days and up to180 days10 times of normal filing fees5 Beyond 180 days 12 times of normal filing feesNote: (1) The additional fee shall also be applicable to revised financial statement or board’s report under section 130and 131 of the Act and secretarial audit report filed by the company secretary in practice under section 204 of the Act.(2) The belated filing of documents/forms (including increasing in nominal capital and delay caused thereon) which weredue to be filed whether in Companies Act, 1956 Act or the Companies Act, 2013 Act i.e due for filing prior tonotification of these fee rules, the fee payable at the time of actual filing shall be applicable”. [F. No. 01/16/2013 CL-V (Pt-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

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The Companies (Share Capital andDebentures) Second Amendment Rules, 2018

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 434(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the CompaniesAct, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies(Share Capital and Debentures) Rules, 2014, namely:—1. Short title and commencement.— (1) These rules may be called the Companies (Share Capital andDebentures) Second Amendment Rules, 2018.(2) They shall come into force on the date of their publication in the official Gazette.2. In the Companies (Share Capital and Debentures) Rules, 2014, in the principal rules, in rule 8, in sub-rule (1), in theExplanation, in clause (i) in sub-clause (a), the words “for at least last one year” shall be omitted. [F.No. 01/04/2013-CL-V-Part-III ]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

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The Companies (Audit and Auditors) AmendmentRules, 2018.

MINISTRY OF CORPORATE AFFAIRSNOTIFICA TIONNew Delhi, the 7 May, 2018 G.S.R. 432 (E).- Tn exercise of the powers conferred by sections 139, 143, 147 and 148 read with sub-sections(I) and (2) of section 469 of the Companies Act, 2013 (18 of 20 13), the Central Government hereby makes the followingrules further to amend the Companies (Audit and Auditors) Rules, 2014, namely:-I. Short title and commencement.- (I) These rules may be called the Companies (Audit and Auditors) AmendmentRules, 2018.(2) They shall come into force on the date of their publication in the Official Gazette.2. In the Companies (Audit and Auditors) Rules, 2014 (hereinafter referred to as the principal rules), in rule 3,-(a) Explanation shall be omitted;(b) proviso to sub-rule (7) shall be omitted.3. In the principal rules, rule 9 shall be omitted.4. Tn the principal rules, in rule lOA, for the word’ “adequate internal financial controls system”, the words “internalfinancial controls with reference to financial statements” shall be substituted.[WI II-“&us 3(i)] 3f5. Tn the principal rules, in rule 14,-(a) in clause (a), in sub-clause (i), for the words, “who is a cost accountant in practice”, the words “who is a costaccountant” shall be substituted;(b) in clause (b) for the words “who is a cost accountant in practice”, the words “who is a cost accountant” shall besubstituted. IF. No.I/33/2013.CL-Y (Part»)K.Y.R. MURTY, n. 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

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The Companies (Meetings of Board and its Powers) Amendment Rules, 2018

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 429 (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 rules furtherto 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) Amendment Rules, 2018.(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 (hereinafter referred to as the principal rules), inrule 4, the following proviso shall be inserted, namely:-“Provided that where there is quorum in a meeting through physical presence of directors, any other directormay participate through video conferencing or other audio visual means.”.3. In the principal rules, in rule 6, for the words “every listed company”, the words “every listed public company” shallbe substituted.4. In the principal rules, for rule 13, the following rule shall be substituted, namely:-“13. Special Resolution.- A resolution passed at a general meeting in terms of sub-section (3) of section 186 to give anyloan or guarantee or investment or providing any security or the acquisition under sub-section (2) of section 186 shallspecify the total amount up to which the Board of Directors are authorised to give such loan or guarantee, to provide suchsecurity or make such acquisition:Provided that the company shall disclose to the members in the financial statement the full particulars in accordance withthe provisions of sub-section (4) of section 186.”. [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 | rtps | patta chitta

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The Companies (Appointment and Qualification of Directors) Second Amendment Rules,2018

MINISTRY OF CORPORATE AFFAIRSNOTIFICATIONNew Delhi, the 7th May, 2018 G.S.R. 431(E).—In exercise of the powers conferred by sections 149 and 168 read with section 469 of theCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend theCompanies (Appointment and Qualification of Directors) Rules, 2014, namely:-1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) Second Amendment Rules,2018.(2) They shall come into force on the date of their publication in the official Gazette.2. In the Companies (Appointment and Qualification of Directors) Rules, 2014, rule 5 shall be numbered as sub-rule (1)thereof, and after sub-rule (1) as so numbered, the following sub-rule shall be inserted, namely:-“(2) None of the relatives of an independent director, for the purposes of sub-clauses (ii) and (iii) of clause (d) ofsub-section (6) of section 149,-(i) is indebted to the company, its holding, subsidiary or associate company or their promoters, or directors; or(ii) has given a guarantee or provided any security in connection with the indebtedness of any third person to thecompany, its holding, subsidiary or associate company or their promoters, or directors of such holding company,for an amount of fifty lakhs rupees, at any time during the two immediately preceding financial years or duringthe current financial year.” .3. In the principal rules, in rule 16, for the word “shall”, the word “may” shall be substituted. [F. No. 1/22/2013-CL.V-Part-III]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 (Appointment and Qualification of Directors) Second Amendment Rules,2018 Read More »