April, 2024 | CA B K Goyal & Co LLP

Assam Namjari

Government Schemes / CA Bhuvnesh Goyal / April 22, 2024

Integrated Land Records Management system (ILRMS) is a portal which helps the Assam Government in maintaining all the land records in the state. The portal also ensures that Revenue Circle, Sub-registrar, Deputy Commissioners’ offices and the Directorate of land Records remain interconnected with each other to allow all the process of transfer and registration of land records are done in a smooth manner. Land mutation, or Namjari, is vital in legal land transactions. It involves transferring ownership rights and updating property details in the revenue record. Importance of Land Mutation Upon succession or transfer of land, proprietors, landholders, mortgagees are obligated to apply for mutation of their name in the ROR (Jamabandi) as the rightful owner. This process, applicable to various ownership types (proprietor, landholder, manager, mortgagee), can be initiated through sale, mortgage, gift, inheritance, or will. However, mutation for annual patta land is restricted to inheritance. Mutation documents play a vital role in Determining property tax liabilities Establishing ownership evidence Verifying ownership during property transfers Documents Needed For Land Mutation pplication Form: You can obtain the relevant application form from the office of the Circle Officer or Deputy Commissioner. Proof of Identity: You will need to provide photocopies of your valid identity documents, such as your Aadhaar card, PAN card, or voter ID card. Proof of Address: You will also need to provide proof of your address, such as your ration card, utility bill, or bank statement. Documents Relating to the Land: Depending on the reason for the mutation, you will need to provide different documents relating to the land. For example, if you are applying for mutation due to a sale, you will need to provide a copy of the registered sale deed. If you are applying for mutation due to inheritance, you will need to provide a copy of the death certificate and inheritance certificate. Here is a more detailed breakdown of the documents needed for some common types of land mutations in Assam: Mutation by Sale Registered sale deed Up-to-date land revenue receipt Declaration stating that the applicant does not possess land in excess of the ceiling limit laid down under the Assam Fixation of Ceiling on Land Holding Act, 1956 Copy of updated Khazana receipt Affidavit swearing that the Applicant/Applicants is/are the son/daughter/wife/legal heirs of the deceased pattadar Affidavit swearing that the Applicant/Applicants have not transferred the property to anyone earlier nor mortgaged/nor created any charge over the property to be mutated Proof of death of the deceased Pattadar in whose place Mutation (Registration) is sought Affidavit swearing that the person to whom the Applicants applied as successor had not transferred the property during his/her lifetime Copy of NOC obtained from D.C. in case of transfer of land Mutation by Gift Registered gift deed Up-to-date land revenue receipt Declaration stating that the applicant does not possess land in excess of the ceiling limit laid down under the Assam Fixation of Ceiling on Land Holding Act, 1956 Copy of updated Khazana receipt Affidavit swearing that the Applicant/Applicants is/are the son/daughter/wife/legal heirs of the deceased pattadar Mutation by Inheritance Death certificate of the deceased pattadar Next of kin certificate Probate from competent court in case of a will Affidavit mentioning the relationship of the applicant with the deceased pattadar Declaration in the form of an affidavit that the land intended to be mutated in place of the deceased pattadar has not been transferred when he/she was alive Declaration in the form of an affidavit that the total land of the applicant does not exceed the ceiling limit as per the Assam Fixation of Ceiling on Land Holding Act, 1956 after mutation Up-to-date land revenue receipt Types Of Land Mutation In Assam Office Mutation This is the most common type of mutation and is done through the office of the Circle Officer or Deputy Commissioner. It can be initiated for various reasons, including: Sale of land Gift of land Inheritance of land Mortgage of land Cancellation of a mortgage Partition of land The process involves submitting an application with supporting documents, such as the sale deed, gift deed, inheritance certificate, or mortgage deed. Once the application is approved, the Circle Officer or Deputy Commissioner will update the land records to reflect the new owner or possessor. Field Mutation This type of mutation is less common and is usually done in rural areas. It involves a physical inspection of the land by the Circle Officer or Lot Mandal to verify the change in ownership or possession. The process is similar to office mutation, but it may take longer due to the need for a field visit. Conversion from AnuualPatta to Periodic Patta: This process changes the status of land settled for one year (Annual Patta) to a longer tenure (Periodic Patta), giving the owner permanent, heritable, and transferable rights. Partition of Land: This type of mutation divides a piece of land into smaller pieces, each with its own owner. How To Apply For Office Mutation In Assam? Applying for Office Mutation in Assam- Here’s how you can apply for office mutation in Assam Collect Documents Application Form: Obtain the form from the Circle Officer or Deputy Commissioner’s office. Proof of Identity: Aadhaar card, PAN card, voter ID card (photocopies). Proof of Address: Ration card, utility bill, bank statement (photocopies). Documents Relating to Land: Sale: Registered sale deed, up-to-date land revenue & Khazana recipes, declaration not exceeding land ceiling limit, affidavit on absence of previous transfers, etc. Gift: Registered gift deed, similar documents as sale. Inheritance: Death certificate, next-of-kin certificate, probate (if applicable), affidavit on relationship, non-transfer during deceased’s lifetime, land ceiling declaration, etc. Other documents: Depending on the specific reason for mutation, additional documents may be required. Submit Application Once you have all the required documents, submit the application form and supporting documents to the Circle Officer or Deputy Commissioner’s office responsible for your land area. Pay the necessary fees, which can vary depending on the type of mutation and location. Verification and Hearing The office will verify your documents and may schedule a hearing if necessary. Attend the hearing if required and address

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Licensing of payment banks

learn / CA Bhuvnesh Goyal / April 22, 2024

The notion of Payment Bank has gotten both outstanding and reaching hooks in its banking circle industry in the recent era. Payment Bank refers to a recently created RBI model that accelerates transactions, similar to a traditional bank, with the exception of issuing credit cards and lending. To launch an online Payment Bank in India, a firm or an NBFC must first obtain a Payment Bank License from the Reserve Bank of India. Furthermore, the concept of a Payment Bank has gained a lot of traction because it has the power to provide extensions to the government’s financial targets. It should also be highlighted that the concept of demonetization dramatically transformed the Indian economy. As a result, individuals are relying more on digital payment gateways and paperless transactions, which has boosted the popularity of E-wallets and Mobile Wallets, Payment Banks The Reserve Bank of India first proposed the concept of a specialised bank model in 2013. Payments Bank was the name given to the institution. It should be mentioned that, like other Banks, a Payment Bank offers a variety of financial services, with the exception of credit cards and loan facilitation. The applicant organisation must receive a Payment Bank License from the Apex Bank in order to operate a Payment Bank in India. In addition, the Reserve Bank of India will grant the applicant company a Payment Bank License under Section 22 of the Banking Regulations Act 1949. The applicant is permitted to engage in banking activities under the terms of the licence. The phrase “banking activities” has the same meaning as it does under the Banking Regulation Act’s section 5 (b) and 6 (1) (a) to (o) provisions. The Indian economic structure has been fully reframed by demonetization. People are depending more on paperless transactions nowadays and tend to use digital payment portals. It has given a sudden boost to earlier outcast e-wallets or mobile wallets. Payment banks are the main niche of such online gateways. One needs to acquire a payment bank license to start any payment gateway. Payment Bank is approved by the Reserve Bank of India (RBI). The maximum amount of money currently reserved for these types of Banks is INR 1 lakh per client which will be continuously upgraded. Both current and savings accounts can be operated under this Bank. Payment banks shall be licensed under the Companies Act, 2013 as a public limited company. And accredited under Section 22 of the Banking Regulation Act, 1949, subject to certain licenses to regulate their operations, in particular with regard to the reception of payments necessary and the provision of services. They can provide a service that links to bank cards, online banking, and ATM cards Payment Bank is also known as a split Bank will be allowed to set up shops (branches), ATMs, business books, etc. However, it will be limited to the activities authorized by the Bank under the Banking Regulation Act, 1949. The minimum amount paid by the bank to pay will be one hundred thousand. These payment banks are licensed and certified under a regulatory body Payment Bank License Regulatory Structure Banking Regulation Act 1949. Companies Act 2013. Deposit Insurance & Credit Guarantee Corporation Act 1961. Foreign Exchange Management Act 1999. Payment & Settlement System Act 2007. Reserve Bank of India 1934. Objective to give Payment Banks License The core objective of the Payments Bank is to expand payments and financial services in a stable, technology-driven environment to all low-income households, small businesses, and migrant workers. The Reserve Bank of India aims to penetrate financial support through the support of payment banks in all remote areas of India. With a secure payment gateway for all transactions, it aims to redefine the Indian economy. Key Benefits of the Payment Bank License in India Zero Balance Account- One of the major advantages of a payment bank is that the account holder is not forced to maintain a certain amount as the minimum needed amount. That means that a person’s account balance can be zero. Increased Interest Rates- The cost savings resulting from operational efficiency are passed on to the client in the form of increased interest. Convenience- Another important advantage of a Payment Bank is that, thanks to its extensive distribution network, telecom service providers and mobile wallets can turn their retail locations into distinct banking sites. Secure and Safe- The Reserve Bank of India developed the concept of a payment bank as one of the secure forms of online transaction due to 4 factor authentications. Account Number and the Mobile Number are Same- Normally, this is a minor feature, but it improves the level of convenience for cardholders, particularly small business traders, merchants, and others, because they do not need to remember any other number like an account number to conduct transactions. Offers for Cashback and Discounts- A payment bank, like any other mobile wallet, provides the customer with a variety of discount and rebate incentives. Eligibility to get Payment Bank License As a minimum pay-up capital of 100 crores is required, the Reserve Bank of India has laid down a long list of qualified players for the Payment Bank license. Let’s take a sneak peek at the qualifying promoters who can execute the licensing procedure for the Payment Bank: Current non-bank Prepaid Payment Instrument (PPI)issuers approved under the 2007 Act on Payment and Settlement Systems. NBFCs ( Non-Banking Finance Companies) Professionals or Individuals Corporate Business Correspondents (BCs) Supermarket Chains Public Sector Entities Real Sector Cooperatives owned by residents Mobile Telephone Companies Companies (Public companies) In addition, if it has a joint venture with an existing scheduled commercial bank, a promoter/group of promoters may be eligible for a Payment Bank License. Capital Requirements in India for Obtaining a Payment Bank License To begin payment in India, the applicant company must have a minimum paid-up equity of Rs 100 crore. A payment bank must have a minimum CAR (Capital Adequacy Ratio) of 15% of its total RWA in India (Risk Weighted Assets). The same

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Registered stock exchanges in india

learn / CA Bhuvnesh Goyal / April 22, 2024

Indian stock market is one of the oldest and most robust markets among emerging economies. With the rapid improvement in the exchange infrastructure and better investor protection by the market regulator (SEBI), the trade volume is on the rise. The technological advancement such as trading via mobile apps, the traders and trade volume has shot up recently. In this regard, National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) are well-known exchanges in the country. But beyond these two, India has four other permanent exchanges. This takes the tally to a total of six exchanges. List of Stock Exchanges in India A stock exchange is a place or platform which hosts a market where buyers and sellers come together to trade for specific hours during business days. The trade could be stocks, commodities or even currencies. As per SEBI’s data (as on January 2020), there are about nine exchanges in India, but only a few are active and permanent. Bombay Stock Exchange (BSE)- BSE is the oldest stock exchange in Asia. It is the first exchange as well. It was established in 1875 and was formerly known by the name of –The Native Share & Stock Brokers Association. BSE is located at Dalal Street, Mumbai and is one of the two large stock exchanges in the country. It was founded by Mr Premchand Roychand, famously known as the Cotton King, the Bullion King or the Big Bull. But the story of BSE starts back in the 1850s when 22 stockbrokers would gather under banyan trees in front of Mumbai’s Town Hall. The group eventually moved to Dalal Street in the year 1874. In 1986, Sensex was introduced as the first equity index to provide a base for identifying the top 30 trading companies of the exchange in more than 10 sectors. Apart from Sensex, other important indices of BSE include BSE 100, BSE 200, BSE 500, BSE MIDCAP, BSE SMLCAP, BSE PSU, BSE Auto, BSE Pharma, BSE FMCG, and BSE Metal. It ranks amongst the 10 most valued exchanges globally. BSE also came out with an IPO and is listed in NSE. Further, BSE not only offers trading in equities but also in derivatives instruments, including futures and options. In recent years, it has expanded its product base and offers commodities derivatives too. Commodities include gold, silver, almond, crude oil, steel and cotton. National Stock Exchange (NSE)- While NSE is young when compared to BSE, it is still one of the largest exchanges in the country. NSE came into the picture in the year 1992 with Vikram Limaye as its CEO. It was recognised as a stock exchange by SEBI in 1993 and commenced operations in 1994. It started with the launch of the wholesale debt market, followed shortly after by the launch of the cash market segment. NSE introduced the advanced electronic trading system, which removed the paper-based settlement system from trading. It offered an easy trading facility and emerged as a competitor for BSE. In the year 1995-96, NSE launched the NIFTY 50 Index and commenced trading and settlement in dematerialised securities. Nifty lists out the top 50 companies which traded on the NSE stock exchange market. Apart from Nifty, other key indices of NSE include Nifty Next50, Nifty500, Nifty Midcap150, Nifty Smallcap250 and Nifty MidSmallcap 400. National Securities Depository Limited (NSDL) was formed to provide depository services to investors. NSDL allows investors and traders to securely hold and transfer their stocks electronically. Soon after, NSE expanded its product offerings as well. Among other services such as clearing and settlement, it not only offers equity and equity derivatives instruments but also offers commodities and currency derivatives. Multi-Commodity Exchange (MCX)- MCX is one of the largest commodity exchanges in the country. As the name suggests, this exchange is only for trading in commodities, including agri and non-agri products. These include cotton, crude palm oil, rubber, and cardamom. Non-agri includes base metals (lead, aluminium, nickel, zinc and copper), bullion (gold and silver) and energy (crude oil and natural gas). It is the first listed (both BSE and NSE) commodity exchange in India and started its operations in 2003. It is based out of Mumbai. While it offers both futures and options contracts across its products, it also started to offer index futures contracts. These include MCX BULLDEX (bullion index), MCX METLDEX (metal index) and MCX ENRGDEX (energy index). Though these are predominantly used by hedgers, traders, businessmen and even by companies, the volumes are growing. But the commodities market is yet to make a mark like the equities market. National Commodity and Derivates Exchange (NCDEX)- NCDEX is another largest commodity exchanges in the country that started its operations around the same time as MCX. NCDCEX, unlike MCX, only offers agri products for trading. These include cereals and pulses (including Chana, Barley, and Moong), Oil and Oil seeds (including Castor seeds, Soybean, Mustard seed and crude palm oil), Fibres (including Kapas and cotton), and Spices (including Turmeric and Coriander). In recent years, NCDEX also started to offer index products such as AGRIDEX. India International Exchange (India INX)- A relatively new entrant in the exchange market in the country. Opened in January 2017, India INX is India’s first international stock exchange. It is also a subsidiary of BSE and is located at the International Financial Services Centre (IFSC), GIFT City, in Gujarat. It is claimed to be the world’s most advanced technology platform with a turn-around time of 4 microseconds which operates 22 hours a day and six days a week. There are two sessions: 04:30:00 Hours to 17:00:00 Hours and 17:00:01 Hours to 02:30:00 Hours. India INX also launched the Global Securities Market, an international primary market platform in India that connects global investors with Indian and foreign issuers. Currently, INX offers only derivative products, including equity, currency and commodities derivatives and debt instruments, including masala bonds and foreign currency bonds. As per recent media reports, INX will soon facilitate buying and selling of shares of foreign stocks, including major US and Europe-listed companies, through its platform. NSE IFSC- NSE IFSC

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Section 79 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / CA Bhuvnesh Goyal / April 21, 2024

Repeals, savings and transitional provisions (1) The Indian Copyright Act, 1914 (3 of 1914),and the Copyright Act of 1911 passed by the Parliament of the United Kingdom as modified in itsapplication to India by the Indian Copyright Act, 1914 are hereby repealed.(2) Where any person has, before the commencement of this Act, taken any action whereby he hasincurred any expenditure or liabilities in connection with the reproduction or performance of any work in amanner which at the time was lawful or for the purpose of or with a view to the reproduction orperformance of a work at a time when such reproduction or performance would, but for the coming into forceof this Act, have been lawful, nothing in this section shall diminish or prejudice any rights or interestsarising from or in connection with such action which are subsisting and valuable at the said date, unless theperson who, by virtue of this Act, becomes entitled to restrain such reproduction or performance agrees to paysuch compensation as, failing agreement, may be determined by the 1[Appellate Board].(3) Copyright shall not subsist by virtue of this Act in any work in which copyright did not subsistimmediately before the commencement of this Act under any Act repealed by sub-section (1).(4) Where copyright subsisted in any work immediately before the commencement of this Act, the rightscomprising such copyright shall, as from the date of such commencement, be the rights specified in section 14 inrelation to the class of works to which such work belongs, and where any new rights areconferred by that section, the owner of such rights shall be—(a) in any case where copyright in the work was wholly assigned before the commencement of thisAct, the assignee or his successor-in-interest;(b) in any other case, the person who was the first owner of the copyright in the work under any Actrepealed by sub-section (1) or his legal representatives.(5) Except as otherwise provided in this Act, where any person is entitled immediately before thecommencement of this Act to copyright in any work or any right in such copyright or to an interest in any suchright, he shall continue to be entitled to such right or interest for the period for which he would have beenentitled thereto if this Act had not come into force.(6) Nothing contained in this Act shall be deemed to render any act done before its commencement aninfringement of copyright if that act would not otherwise have constituted such an infringement.(7) Save as otherwise provided in this section, nothing in this section shall be deemed to affect theapplication of the General Clauses Act, 1897 (10 of 1897), with respect to the effect of repeals. 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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Section 78 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / CA Bhuvnesh Goyal / April 21, 2024

Power to make rules — (1) The Central Government may, by notification in the Official Gazette, make2rules for carrying out the purposes of this Act.(2) In particular, and without prejudice to the generality of the foregoing power, the Central Government maymake rules to provide for all or any of the following matters, namely:—3[***](b) the form of complaints and applications to be made, and the licences to be granted, under thisAct;(c) the procedure to be followed in connection with any proceeding before the Registrar of Copyrights;4[(cA) the form and manner in which an organisation may apply to the 1[Appellate Board] for compulsorylicence for disabled and the fee which may accompany such application under sub-section (1) of 31B;(cB) the manner in which a person making sound recording may give prior notice of his intention to makesound recording under sub-section (2) of section 31C;(cC) the register and books of account and the details of existing stock which a person making soundrecording may maintain under sub-section (5) of section 31C;(cD) the manner in which prior notice may be given by a broadcasting organisation under sub-section (2) ofsection 31D;(cE) the reports and accounts which may be maintained under clause (a), and the inspection of records andbooks of account which may be made under clause (b) or sub-section (7) of section 31D];5[(ca) the conditions for submission of application under sub-section (2) of section 33;(cb) the conditions subject to which a copyright society may be registered under sub-section (3) of section33;(cc) the inquiry for cancellation of registration under sub-section (4) of section 33;]6[(ccA) the manner in which a copyright society may publish its Tariff Scheme under sub-section (1) of 1 Subs. by Act 7 of 2017, s.160, for “Copyright Board” (w.e.f. 26-5-2017).2 For the Copyright Rules, 1958, see Gazette of India, Extra., Pt. II, s.3, p.167.3 Clause (a) omitted by Finance Act, 2017, s. 160(e).4Ins. by Act 27 of 2012, s. 39(ii) (w.e.f. 21-06-2012)5Ins. by Act 38 of 1994, s. 24 (w.e.f. 10-5-1995)6Ins. by Act 27 of 2012, s. 39(iii) (w.e.f. 21-06-2012)section 33A;(ccB) the fee which is to be paid before filing an appeal to the 1[Appellate Board] under sub-section (2) ofsection 33A;(ccC) the form of application for renewal of registration of a copyright society and the fee which mayaccompany such application under sub-section (3A) of section 33;]2[(cd) the conditions subject to which the copyright society may accept authorisation under clause (a) ofsub-section (1) of section 34 and the conditions subject to which owners or rights have right to withdrawsuch authorisation under clause (d) of that sub-section;(ce) the conditions subject to which a copyright society may issue licences, collect fees and distribute suchfees amongst owners of rights under sub-section (3) of section 34;](cf) the manner in which the approval of the owners of rights regarding collection and distribution of fees,approval for utilisation of any amount collected as fees and to provide to such owners informationconcerning activities in relation to the administration of their rights under sub-section (1) of section 35;(cg) the returns to be filed by copyright societies to the Registrar of Copyrights under sub-section (1) ofsection 36;](d ) the manner of determining any royalties payable under this Act, and the security to be taken for thepayment of such royalties;3[(da) the manner of payment of royalty under clause (j) of sub-section (1) of section 52;]4[***](e) the form of Register of Copyrights to be kept under this Act and the particulars to be entered therein;(f) the matters in respect of which the Registrar of Copyrights and the 1[Appellate Board] shall have powersof a civil court;(g) the fees which may be payable under this Act;(h) the regulation of business of the Copyright Office and of all things by this Act placed under thedirection or control of the Registrar of Copyrights.5[(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House ofParliament, while it is in session, for a total period of thirty days which may be comprised in one session or in twoor more successive sessions, and if, before the expiry of the session immediately following the session or thesuccessive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree thatthe rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, asthe case may be; so, however, that any such modification or annulment shall be without prejudice to the validity 1 Subs. by Act 7 of 2017, s.160, for “Copyright Board” (w.e.f. 26-5-2017).2Ins. by Act 38 of 1994, s.24 (w.e.f. 10-5-1995)3Ins. by Act 38 of 1994, s.24 (w.e.f. 10-5-1995)4 Clause (db) omitted by Act 27 of 2012, s.39 (iv) (w.e.f. 21-6-2012)5 Subs. by Act 23 of 1983, s. 23, for sub-section (3) (w.e.f. 9-8-1984)of anything previously done under that rule.] 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

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