April 2024

Section 60 – THE COPYRIGHT ACT, 1957

Remedy in the case of groundless threat of legal proceedings Where any person claiming to bethe owner of copyright in any work, by circulars, advertisements or otherwise, threatens any other personwith any legal proceedings or liability in respect of an alleged infringement of the copyright, any personaggrieved thereby may, notwithstanding anything contained 2[in section 34 of the Specific Relief Act, 1963(47 of 1963)], institute a declaratory suit that the alleged infringement to which the threats related was not infact an infringement of any legal rights of the person making such threats and may in any such suit—(a) obtain an injunction against the continuance of such threats; and(b) recover such damages, if any, as he has sustained by reason of such threats:Provided that this section shall not apply if the person making such threats, with due diligence,commences and prosecutes an action for infringement of the copyright claimed by him. 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 59 – THE COPYRIGHT ACT, 1957

Restriction on remedies in the case of works of architecture (1) Notwithstanding anythingcontained in 1[the Specific Relief Act, 1963 (47 of 1963)], where the construction of a building or otherstructure which infringes or which, if completed, would infringe the copyright in some other work has beencommenced, the owner of the copyright shall not be entitled to obtain an injunction to restrain theconstruction of such building or structure or to order its demolition.(2) Nothing in Section 58 shall apply in respect of the construction of a building or other structurewhich infringes or which, if completed, would infringe the copyright in some other work. 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 59 – THE COPYRIGHT ACT, 1957 Read More »

Section 58 – THE COPYRIGHT ACT, 1957

Rights of owner against persons possessing or dealing with infringing copies All infringingcopies of any work in which copyright subsists, and all plates used or intended to be used for theproduction of such infringing copies, shall be deemed to be the property of the owner of the copyright, whoaccordingly may take proceedings for the recovery of possession thereof or in respect of the conversionthereof:Provided that the owner of the copyright shall not be entitled to any remedy in respect of the conversion ofany infringing copies, if the opponent proves—(a) that he was not aware and had no reasonable ground to believe that copyright subsisted in the work ofwhich such copies are alleged to be infringing copies; or 1 Subs. by Act 38 of 1994, s. 20, for sub-section (1) (w.e.f. 10-5-1995).2 The words “which is done before the expiration of the term of copyright” omitted by Act 27 of 2012, s. 36 (w.e.f. 21-6-2012).3 The words “other than the right to claim authorship of the work”omitted by Act 27 of 2012, s. 36, (w.e.f. 21-6-2012).(b) that he had reasonable grounds for believing that such copies or plates do not involve infringement ofthe copyright in any work.59. Restriction on remedies in the case of works of architecture.— (1) Notwithstanding anythingcontained in 1[the Specific Relief Act, 1963 (47 of 1963)], where the construction of a building or otherstructure which infringes or which, if completed, would infringe the copyright in some other work has beencommenced, the owner of the copyright shall not be entitled to obtain an injunction to restrain theconstruction of such building or structure or to order its demolition.(2) Nothing in Section 58 shall apply in respect of the construction of a building or other structurewhich infringes or which, if completed, would infringe the copyright in some other work. 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 58 – THE COPYRIGHT ACT, 1957 Read More »

Section 57 – THE COPYRIGHT ACT, 1957

Author’s special rights [(1) Independently of the author’s copyright and even after theassignment either wholly or partially of the said copyright, the author of a work shall have the right—(a) to claim authorship of the work; and(b) to restrain or claim damages in respect of any distortion, mutilation, modification or other act inrelation to the said work 2[***] if such distortion, mutilation, modification or other act would beprejudicial to his honour or reputation:Provided that the author shall not have any right to restrain or claim damages in respect of anyadaptation of a computer programme to which clause (aa) of sub-section (1) of section 52 applies.Explanation.— Failure to display a work or to display it to the satisfaction of the author shall not bedeemed to be an infringement of the rights conferred by this section.](2) The right conferred upon an author of a work by sub-section (1), 3[***], may be exercised by thelegal representatives of the author. 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 57 – THE COPYRIGHT ACT, 1957 Read More »

Section 56 – THE COPYRIGHT ACT, 1957

Protection of separate rights Subject to the provisions of this Act, where the several rightscomprising the copyright in any work are owned by different persons, the owner of any such right shall, tothe extent of that right, be entitled to the remedies provided by this Act and may individually enforce suchright by means of any suit, action or other proceeding without making the owner of any other right a party tosuch suit, action or proceeding. 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 56 – THE COPYRIGHT ACT, 1957 Read More »

Section 55 – THE COPYRIGHT ACT, 1957

Civil remedies for infringement of copyright — (1) Where copyright in any work has beeninfringed, the owner of the copyright shall, except as otherwise provided by this Act, be entitled to all suchremedies by way of injunction, damages, accounts and otherwise as are or may be conferred by law for theinfringement of a right:Provided that if the defendant proves that at the date of the infringement he was not aware and had noreasonable ground for believing that copyright subsisted in the work, the plaintiff shall not be entitled to anyremedy other than an injunction in respect of the infringement and a decree for the whole or part of theprofits made by the defendant by the sale of the infringing copies as the court may in the circumstances deemreasonable.(2) Where, in the case of a literary, dramatic, musical or artistic work, 2[or, subject to the provisions ofsub-section (3) of section 13, a cinematograph film or sound recording, a name purporting to be that of theauthor, or the publisher, as the case may be, of that work, appears] on copies of the work as published, or, inthe case of an artistic work, appeared on the work when it was made, the person whose name so appears orappeared shall, in any proceeding in respect of infringement of copyright in such work, be presumed,unless the contrary is proved, to be the author or the publisher of the work, as the case may be.(3) The costs of all parties in any proceedings in respect of the infringement of copyright shall be in the 1 Subs. by Act 7 of 2017, s.160(a), for “Copyright Board” (w.e.f. 26-5-2017).2 Subs. by Act 27 of 2012, s. 35, for “a name purporting to be, that of the author or the publisher, as the case may be, appear” (w.e.f. 21-6-2012).discretion of the court. 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 55 – THE COPYRIGHT ACT, 1957 Read More »

Section 54 – THE COPYRIGHT ACT, 1957

Definition — For the purposes of this Chapter, unless the context otherwise requires, the expression“owner of copyright”shall include—(a) an exclusive licensee;(b) in the case of an anonymous or pseudonymous literary, dramatic, musical or artistic work, thepublisher of the work, until the identity of the author or, in the case of an anonymous work of jointauthorship, or a work of joint authorship published under names all of which are pseudonyms, theidentity of any of the authors, is disclosed publicly by the author and the publisher or is otherwiseestablished to the satisfaction of the 1[Appellate Board] by that author or his legal representatives. 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 54 – THE COPYRIGHT ACT, 1957 Read More »

Section 53A – THE COPYRIGHT ACT, 1957

Resale share right in original copies — (1) In the case of resale for a price exceeding tenthousand rupees, of the original copy of a painting, sculpture or drawing, or of the original manuscript of aliterary or dramatic work or musical work, the author of such work if he was the first owner of rights undersection 17 or his legal heirs shall, notwithstanding any assignment of copyright in such work, have a right toshare in the resale price of such original copy or manuscript in accordance with the provisions of this section:Provided that such right shall cease to exist on the expiration of the term of copyright in the work.(2) The share referred to in sub-section (1) shall be such as the 3[Appellate Board] may fix and thedecision of the 2[Appellate Board] in this behalf shall be final: 1 Subs. by Act 27 of 2012, s. 34, for section 53 (w.e.f. 21-6-2012).2Ins. by Act 38 of 1994, s. 19 (w.e.f. 10-5-1995).3 Subs. by Act 7 of 2017, s.160, for “Copyright Board” (w.e.f. 26-5-2017).Provided that the 2[Appellate Board] may fix different shares for different classes of work:Provided further that in no case shall the share exceed ten percent of the resale price.(3)If any dispute arises regarding the right conferred by this section, it shall be referred to the1[Appellate Board] whose decision shall be final.] 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 53A – THE COPYRIGHT ACT, 1957 Read More »

Section 53 – THE COPYRIGHT ACT, 1957

Importation of infringing copies (1) The owner of any right conferred by this Act in respect ofany work or any performance embodied in such work, or his duly authorised agent, may give notice in writingto the Commissioner of Customs, or to any other officer authorised in this behalf by the CentralBoard ofExcise andCustoms,—(a) that he is the owner of the said right, with proof thereof; and(b) that he requests the Commissioner for a period specified in the notice, which shall not exceed oneyear, to treat infringing copies of the work as prohibited goods, and that infringing copies of the work areexpected to arrive in India at a time and a place specified in the notice.(2) The Commissioner, after scrutiny of the evidence furnished by the owner of the right and on beingsatisfied may, subject to the provisions of sub-section (3), treat infringing copies of the work as prohibitedgoods that have been imported into India, excluding goods in transit:Provided that the owner of the work deposits such amount as the Commissioner may require assecurity having regard to the likely expenses on demurrage, cost of storage and compensation to theimporter in case it is found that the works are not infringing copies.(3) When any goods treated as prohibited under sub-section (2) have been detained, the CustomsOfficer detaining them shall inform the importer as well as the person who gave notice under sub-section(1) of the detention of such goods within forty-eight hours of their detention.(4) The Customs Officer shall release the goods, and they shall no longer be treated as prohibitedgoods, if the person who gave notice under sub-section (1) does not produce any order from a courthaving jurisdiction as to the temporary or permanent disposal of such goods within fourteen days from the dateof their detention.] 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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Signing Of Financial Statement Of Company Under Companies Act, 2013

Sub-section (1) of section 134 of the Act provides for approval and signing of financial statements (as defined in clause (40) of section 2) including consolidated financial statements, if any. Such approved financial statements will be signed on behalf of the company by the following: a. Chairperson of the company where he is authorized by the Board or by two directors out of which one shall be managing director and the Chief Executive Officer, if he is a director in the company b. the Chief Financial Officer, wherever appointed c. the Company Secretary of the company, wherever appointed. In this editorial, Author shall discuss about concept of Signing of Financial Statement of Company (OPC, Small, Private, Public, Listed etc). Further, author shall try to answer the following questions: 1. How Many directors must sign the financial statement? 2. Whether, Chairman of Meeting solely sign the Financial Statement? 3. Can an independent Director sign Financial Statement? 4. Do all the directors needs to sign Financial Statement? 5. Whether it is mandatory to get sign Financial Statement from the Company Secretary of the Company? 6. Can financial statement be signed digitally by Directors? What is Financial Statement? Section 2 (40) of the companies Act 2013 states that the financial statement includes the following items: Balance sheet; Profit and loss account, or in the case of a nonprofit organization, an income and expenditure account for the financial year Cash flow statement Statement of changes in equity, if any; and Annexure forming part of the Financial Statement APPROVAL OF FINANCIAL STATEMENT Sub-section (1) of section 134 of the Act provides for approval and signing of financial statements (as defined in clause (40) of section 2) including consolidated financial statements, if any. Such approval of financial statement needs to be given in a duly convened board meeting. Such meeting can be held through video conferencing or any other audio-visual means also as provided in rule 4 of the Companies (Meetings of Board and its Powers) Rules, 2014. How to Prepare Financial Statement? The financial statement of the company shall be prepared in accordance with Schedule III of section 129 of the Companies Act, 2013 and such Financial Statement laid before the shareholders at the Annual general meeting of the company. SIGNING OF FINANCIAL STATEMENT i. Chairperson of the company where he is authorized by the Board OR ii. by two directors out of which one shall be managing director AND iii. the Chief Financial Officer, wherever appointed c. the Company Secretary of the company, wherever appointed. PENALTY FOR THE CONTRAVENTION OF THE PROVISION Penalty is prescribed under Section 134(8) of the Companies Act, 2013, If a company is in default in complying with the provisions of this section, the company shall be liable to a penalty of three lakh rupees and every officer of the company who is in default shall be liable to a penalty of fifty thousand rupees. Is it mandatory to sign financial statement from the company secretary? As per Section 134(1), the company in which the Whole-time Company Secretary is appointed, then it is mandatory that the Financial Statement is signed from the Whole-time Company Secretary. Further if the company appointed Chief Executive Officer or Chief Financial Officer then the financial statement shall also be signed from them. Where the company does not have a CFO and CS then only chairman can sign the financial statement. Where the company does not have a chairperson or not authorized by the board, signing of financial statements by two directors one of which shall be managing director and the CFO, if he is a director. FAQs Who is responsible for signing the financial statements? The financial statements must be signed by the managing director, the whole-time director, the Chief Executive Officer (CEO), the Chief Financial Officer (CFO), and two other directors of the company, one of whom shall be a non-executive director. Is it necessary for all directors to sign the financial statements? No, it is not necessary for all directors to sign. Only the specified directors mentioned in the Companies Act need to sign the financial statements. Can a director delegate the signing authority? No, the signing authority cannot be delegated to another person. Each signing director must sign the financial statements personally. 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

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