April 2024

Section 26 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / /

Term of copyright in cinematograph films In the case of a cinematograph film, copyright shallsubsist until 2[sixty years] from the beginning of the calendar year next following the year in which the film ispublished 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 26 – THE COPYRIGHT ACT, 1957 Read More »

Section 25 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / /

Term of copyright in photographs Omitted by the Copyright (Amendment) Act, 2012 (27 of2012), s. 13 (w.e.f. 21-6-2012) 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 25 – THE COPYRIGHT ACT, 1957 Read More »

Section 24 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / /

Term of copyright in posthumous work (1) In the case of a literary, dramatic or musical work or anengraving, in which copyright subsists at the date of the death of the author or, in the case of any such work ofjoint authorship, at or immediately before the date of the death of the author who dies last, but which, or anyadaptation of which, has not been published before that date, copyright shall subsist until 1[sixty years] from thebeginning of the calendar year next following the year in which the work is first published or, where an adaptationof the work is published in any earlier year, from the beginning of the calendar year next following that year.(2) For the purposes of this section a literary, dramatic or musical work or an adaptation of any such workshall be deemed to have been published, if it has been performed in public or if any 3[sound recording] made inrespect of the work have been sold to the public or have been offered for sale to the public. 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 24 – THE COPYRIGHT ACT, 1957 Read More »

Section 23 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / /

Term of copyright in anonymous and pseudonymous works — (1) In the case of literary, dramatic,musical or artistic work (other than a photograph), which is published anonymously or pseudonymously,copyright shall subsist until 5[sixty years] from the beginning of the calendar year next following the year inwhich the work is first published:Provided that where the identity of the author is disclosed before the expiry of the said period, copyright shall 1 Subs. by Act 27 of 2012, s. 11(i), for “the Registrar of Copyright” (w.e.f. 21-6-2012).2Ins. by s. 11(ii), ibid. (w.e.f. 21-6-2012).3 The words “(other than a photograph)” omitted by Act 27 of 2012 s. 12, (w.e.f. 21-6-2012).4 Subs. by Act 13 of 1992, s. 2, for “fifty years” (w.e.f. 28-10-1991).5 Subs. by Act 13 of 1992, s. 2, for “fifty years” (w.e.f. 28-10-1991).subsist until 1[sixty years] from the beginning of the calendar year next following the year in which the authordies.(2) In sub-section (1), references to the author shall, in the case of an anonymous work of joint authorship, beconstrued,—(a) where the identity of one of the authors is disclosed, as references to that author;(b) where the identity of more authors than one is disclosed, as references to the author who dies lastfrom amongst such authors.(3) In sub-section (1), references to the author shall, in the case of a pseudonyms work of joint authorship, beconstrued,—(a) where the names of one or more (but not all) of the authors are pseudonyms and his or their identityis not disclosed, as references to the author whose name is not a pseudonym, or, if the names of twoor more of the authors are not pseudonyms, as references to such of those authors who dies last;(b) where the names of one or more (but not all) of the authors are pseudonyms and the identity of oneor more of them is disclosed, as references to the author who dies last from amongst the authorswhose names are not pseudonyms and the authors whose names are pseudonyms and are disclosed;and(c) where the names of all the authors are pseudonyms and the identity of one of them is disclosed, asreferences to the author whose identity is disclosed or if the identity of two or more of such authorsis disclosed, as references to such of those authors who dies last.Explanation.— For the purposes of this section, the identity of an author shall be deemed to have beendisclosed, if either the identity of the author is disclosed publicly by both the author and the publisher or isotherwise established to the satisfaction of the 2[Appellate Board] by that 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 23 – THE COPYRIGHT ACT, 1957 Read More »

Section 22 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / /

Term of copyright in published literary, dramatic, musical and artistic works Except asotherwise hereinafter provided, copyright shall subsist in any literary, dramatic, musical or artistic work 3[***]published within the lifetime of the author until 4[sixty years] from the beginning of the calendar year nextfollowing the year in which the author dies.Explanation.— In this section the reference to the author shall, in the case of a work of joint authorship, beconstrued as a reference to the author who dies last. 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 22 – THE COPYRIGHT ACT, 1957 Read More »

Section 21 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / /

Right of author to relinquish copyright — (1) The author of a work may relinquish all or any of therights comprised in the copyright in the work by giving notice in the prescribed form to 1[the Registrar ofCopyrights or by way of public notice] and thereupon such rights shall, subject to the provisions of sub-section(3), cease to exist from the date of the notice.(2) On receipt of a notice under sub-section (1), the Registrar of Copyrights shall cause it to be published inthe Official Gazette and in such other manner as he may deem fit.2[(2A) The Registrar of Copyright shall, within fourteen days from the publication of the notice in theOfficial Gazette, post the notice on the official website of the Copyright Office so as to remain in the publicdomain for a period of not less than three years.](3) The relinquishment of all or any of the rights comprised in the copyright in a work shall not affect anyrights subsisting in favour of any person on the date of the notice referred to in sub-section (1). 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 21 – THE COPYRIGHT ACT, 1957 Read More »

Section 20 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / /

Transmission of copyright in manuscript by testamentary disposition Where under a bequest aperson is entitled to the manuscript of a literary, dramatic or musical work, or to an artistic work, and the work 1Ins. by Act 27 of 2012, s. 9(ii), (w.e.f. 21-6-2012).2 Subs. by Act 38 of 1994, s. 9, for section 19A (w.e.f. 10-5-1995).3 Subs. by Act 7 of 2017, s.160 (a), for “Copyright Board” (w.e.f. 26-5-2017).4 Subs. by Act 27 of 2012, s. 10(i), for “Provided further that” (w.e.f. 21-6-2012).5Ins. by Act 27 of 2012, s. 10(ii) (w.e.f. 21-6-2012).was not published before the death of the testator, the bequest shall, unless the contrary intention is indicated inthe testator’s Will or any codicil thereto, be construed as including the copyright in the work in so far as thetestator was the owner of the copyright immediately before his death.Explanation.— In this section, the expression “manuscript” means the original document embodying thework, whether written by hand or not. 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 20 – THE COPYRIGHT ACT, 1957 Read More »

Important Due Dates and timelines under RERA

RERA / /

RERA compliance is an important part of real estate transactions. But what is it, and how do real estate developers and buyers ensure RERA compliance? The Real Estate (Regulation and Development) Act, 2016 (RERA) is a landmark legislation enacted to regulate the real estate sector in India. It aims to protect the interests of homebuyers and promote transparency and accountability in the sector. RERA mandates developers to register their projects with the respective state RERA authority before launching or advertising them. It also requires developers to disclose all relevant project information to potential buyers, including the project timeline, amenities, and payment schedule. RERA Compliance Important RERA compliance is important for both developers and buyers. For developers, RERA compliance helps to build trust and credibility with potential buyers. It also helps to avoid delays and disputes in project execution. For buyers, RERA compliance ensures that they are investing in a project that is backed by a credible developer and that is likely to be completed on time and within budget. RERA also provides buyers with a forum for redressal if they have any grievances against the developer. RERA Compliance Requirements for Developers Project registration: Developers must register their projects with the respective state RERA authority before launching or advertising them. Disclosure of project information: Developers must disclose all relevant project information to potential buyers, including the project timeline, amenities, and payment schedule. Use of escrow accounts: Developers must deposit all buyer payments into escrow accounts. This ensures that the funds are used for the intended purpose and are not diverted to other projects. Adherence to project timeline: Developers must adhere to the project timeline as approved by the RERA authority. If there are any delays, the developer must provide a valid reason and compensate the buyers accordingly. Delivery of completed units: Developers must deliver the completed units to buyers on the agreed-upon date. If there are any delays, the developer must provide a valid reason and compensate the buyers accordingly. Due Dates and timelines under RERA Sections Provisions of the Act Particulars S.3/S.4 Pre-Registration of Real Estate Project Obtain RERA registration upon receipt of the Authorized program (can be postponed if the purpose is not to sell immediately). S. 11 First Renewal / Post Registration Upon the Project Registration S. 11 with rules Quarterly Updates Within 15 days from the end of each quarterly term. Section 4(2)(L)(D) Audit of Accounts annually Within 6 months after the completion of the financial year Obtaining Certificates of Service –   Architect, Engineer, once Chartered Accountant Certificates of Architect, Engineer, and Chartered Accountant in Practice will be received on each withdrawal of funds from the RERA Designated bank account. Circular Completion Report Upon completion of 100% development (internal and external) to the project.   Report during the same quarterly termination Section 6 read with Rule Application for Extension of Expiration Date for the project Within 3 months before the deadline for registration S.14 Application for modification Before/after authorization of authority for any change of application for registration subject to change/amendment. Structural Defect Warranty By Developer Five years from the date of transfer to the allottee. Attend to Structural defect by the promoter Rectification of defects by promoters without further charge, within thirty days from the date of notice Section 11 Formation of the Association of Allottees It shall be formed within three months of the majority of allottees who booked a site/apartment. Section 17 Transfer of title Within 3 months from the issuance date of the certificate of occupancy. Conveyance of plot/apartment Transfer deed after obtaining a residence permit (occupancy certificate). Hand-over:   Required documents programs or plans which includes common areas in the association of allottees Within 30 days after receipt of the occupancy certificate Section 18 r/w rule Reimbursement/return of amount on Cancellation Within 30/60 days of such Cancellation Section 5 Provision for grant of Registration by authority for the real estate authority Within 30 days from the application date. Benefits of RERA Compliance For Developers RERA compliance helps developers build trust and credibility with potential buyers, which can lead to increased sales and higher profits. It also helps to reduce disputes between developers and buyers, saving developers time and money. Additionally, RERA compliance helps developers improve their project execution by requiring them to have a clear plan in place for the project and to stick to the approved timeline and budget. In short, RERA compliance is beneficial for developers in a number of ways, including: Increased sales and profits Reduced disputes Improved project execution Enhanced credibility and trust with buyers By complying with RERA, developers can create a more transparent and accountable real estate sector, which benefits all stakeholders involved. For Buyers RERA compliance protects the interests of buyers in a number of ways. For example, RERA requires developers to disclose all relevant project information to buyers and to deposit all buyer payments into escrow accounts. This ensures that buyers are well-informed about the project they are investing in and that their funds are safe and secure. RERA compliance also helps to ensure that projects are completed on time and within budget. This is because RERA requires developers to adhere to the approved project timeline and to compensate buyers for any delays. This gives buyers peace of mind, knowing that they will receive their completed unit as scheduled. Finally, RERA provides buyers with a forum for redressal if they have any grievances against the developer. This can help buyers to resolve their disputes quickly and efficiently. For example, if a buyer is not satisfied with the quality of construction or if the developer delays the project, they can file a complaint with the RERA authority. The RERA authority will then investigate the complaint and take appropriate action against the developer. RERA Advisory Avoid the hassle of requesting from various promotional project planners to extend the timeline for the completion of their real estate project, regional/union regulatory authorities may issue the following orders/directions in respect of all registered projects when the completion date, updated completion date or extended completion date as registration ends March 25,

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Sanchaya Tax

Government Schemes / /

The Revenue and Licence System“Sanchaya” is an application software suite developed for the computerisation of Revenue System in local governments. This application handles property tax, profession tax, rent on Land and building and licenses such as Dangerous and Offensive (D&O), Prevention of food Adulteration (PFA) and Advertisement tax etc. Utility payment services like Hall booking, ambulance, vehicles, crematorium, payment on water bill etc. The Government of Kerala launched the Sanchaya portal, an e-governance application software, to digitise property-related services such as sanchaya tax, property tax calculation, sanchaya tax payment, sanchaya ownership certificate, sanchaya property tax status, etc.  Citizens of Kerala state can log into the Sanchaya portal to access revenue and license department services. Sanchaya online services allow for a seamless collection of taxes, levies and fees by the Local Self Government (LSG) department of Kerala.  Features Streamlining Revenue System General public can create online account to group various properties owned within Kerala. Various activities can be done using a single login. The owner will also get period SMS/ email alerts Status (payment successful/failed) will be intimated to the payee through email or SMS e-File property tax self assessment form (under the new plinth-area, self-assessment based rule) No expense incurred by the local body Local government can generate Demand-Collection-Balance statements at any point of time. Local governments can easily identify big defaulters and take necessary steps for revenue realisation. Details of defaulters can also be published as a list, if desired by the local government. 256 bit SSL (VeriSign) secured Multiple profession tax numbers (traders & employees) can be grouped. e-File profession tax details Linkage with FRIENDS, SPARSH, Akshaya and India Post The eSMS facility, State Data Centre and KSWAN are the common infrastructure of the State Government, utilised in the project Sanchaya portal services Property tax calculation  Know property tax (Sanchaya Tax) Online payment of property levies and taxes e-payment status Application for and downloading building ownership certificate Application for building age certificate Rent to civic bodies Dangerous and offensive (D&O) license Property tax search using the Plinth area Utility bill payment (water, telephone or electricity) Sanchaya tax The Kerala Building Tax Rules govern the calculation of property and building taxes in Kerala. These rules determine the amount of tax to be paid for a property or building situated in Kerala based on various factors, such as the property’s location, use, and size.  Property or building owners can pay taxes online on the Sanchaya tax portal. According to the Kerala Building Tax Rules, property taxes are calculated annually. To avoid penalties, the property owner must pay the Sanchaya building/property tax on or before the due date.  In addition to the Sanchaya property tax, there is a luxury tax for buildings in Kerala. The Sanchaya tax is imposed on luxury properties, such as large houses with amenities and multiple rooms. The luxury tax is based on the property’s market value and must be paid in addition to the regular property tax. The tax collected is used to fund various local government services, such as maintenance, infrastructure development and repair. Pay property tax online from Sanchaya Step 1: Go to the Sanchaya portal and click the ‘Quick Pay’ option.  Step 2: Fill in the details like district name, local body type, local body name, ward year and ward, door or sub number. Step 3: Click the ‘Search’ button. Step 4: The building/property details and pending demand will be displayed on the screen. Step 5: Select the ‘Payment Period’, enter the email ID and mobile number and click the ‘Pay Now’ button. Step 6: Make the online payment using a credit card, debit card, net banking, UPI, RTGS, NEFT, mobile wallet, etc. Through the Sanchaya portal login Users can pay the Sanchaya property tax online by logging into the Sanchaya portal through the below steps: Step 1: Visit the Sanchaya portal. Step 2: Choose the ‘Payment for Registered Users’ option. Step 3: Choose the ‘New user Registration’ option. Step 4: Enter details such as full name, mobile number, email and the captcha code and click the ‘Submit’. Step 5: Enter the registered username and password, and log in to the Sanchaya portal. Step 6: Select the corporation, gram panchayat or municipality and click the ‘Search’ button. Step 7: The online local governmental institutions will be displayed on the screen. Step 8: Select the district and click the ‘Select’ button next to the EPay option. Step 9: Click the ‘Property Tax’ button in the next window. Step 10: Select the ward year, ward, door or sub number and click the ‘Search’ button. Step 11: The property and tax details will be displayed on the screen. Step 12: Enter the registered email, mobile number and captcha code and click the ‘Pay Now’ button. Step 13: Make the online payment using a credit card, debit card, net banking, UPI, RTGS, NEFT, mobile wallet, etc. View tax receipts in Sanchaya Visit the Sanchaya portal. Select the ‘District’ from the drop-down list. Select the corporation, municipality or gram panchayat. Click the ‘Select’ button next to the EPay option. Select the ‘e-Payment Status’ option. Select the transaction type and year and click the ‘Search’ button. The status will be displayed on the screen. FAQs What is Sanchaya Online Property Tax? Sanchaya Online Property Tax is an initiative by the Government of Kerala to facilitate online payment of property taxes. It’s a platform designed to make property tax payment easier and more convenient for property owners in Kerala. How can I access Sanchaya Online Property Tax portal? You can access the Sanchaya Online Property Tax portal through the official website of the Kerala government’s Revenue Department or through the Sanchaya mobile application. What are the benefits of using Sanchaya Online Property Tax? Some benefits include: Convenience: Pay property taxes from the comfort of your home or office. Time-saving: Avoid long queues and save time by paying taxes online. Transparency: Access property tax details and payment history easily. Secure transactions: Ensure secure online transactions through the government’s portal. 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

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Form 15G

Income Tax / /

Form 15G or EPF Form 15G is a document people submit to ensure no TDS is deducted on the interest you earn from your EPF, RD or FD. This form can be filled out by individuals below 60 years of age and Hindu Undivided Families (HUFs). For individuals aged 60 years and above have a different form- Form 15H.  Benefits of Submitting Form 15G To avoid deduction of TDS by banks. Banks deduct TDS, if the interest on the fixed deposit exceed a sum of Rs 10,000 in a given financial year. For premature withdrawal (before five years) of funds from EPF, subject to the condition that the balance in the particular fund is above Rs 50,000. To avail the benefit of post office deposits and national savings schemes. To avail exemption from TDS on income from corporate banks and debentures, provided that the income generated from the same exceeds Rs 5,000. To avail exemption from TDS on income from maturity proceeds arising out of life insurance policy. The assessee can claim for the same if the income from the proceeds is limited to a sum of Rs 1 lakh. To avail exemption from TDS on rental income if the total rental consideration in a given year exceeds Rs 1.8 lakhs. The concerned person can make a claim against TDS if his/her total income falls below the basic exemption limit. Is Form 15G mandatory for PF withdrawal? Yes, Form 15G is mandatory if you don’t want TDS to be deducted from the PF withdrawal amount. Section 192A of the Finance Act 2015 states that PF withdrawal will attract TDS if the withdrawal amount is more than Rs.50,000 and your employment tenure is of less than 5 years. Keeping these above conditions in view, these are the PF withdrawal rules that will be applicable: 10% TDS: if you submit your PAN card but fail to submit Form 15G 30% TDS: if you fail to submit both your PAN card and Form 15G No TDS if you submit Form 15G. Eligibility for Filing Form 15G It can be submitted by a person who isn’t a company or a firm, and whose age is below 60 years. The person raising the claim must be an Indian resident. The person raising the claim is devoid of any tax liability. The total interest income of the person with respect to the particular financial year is below the basic exemption limit. Process of filing form 15G Step 1:- Login to the respective bank’s internet banking. Step 2:- After logging in, select the online fixed deposits tab which will redirect you to the page which depicts your fixed deposit details. Step 3:- You will be provided with an option to generate Form 15G and Form 15H, among which Form 15G must be chosen. Step 4:- In the following page, fill the requisite details as specified in the particulars above. Step 5:- Specify the branch details of the bank. Form 15G can either be submitted physically or after prior verification, through electronic means in accordance with the procedures, formats and stipulated standards. The person making the claim should ensure that Form 15G is furnished with a valid PAN, non-adherence to which will result in deduction of tax @20%. The person making the claim must specify the following particulars: Name (as specified in the PAN card). Previous year, for which nil deductions are claimed for. Residential status. Communication address. Status of assessment of tax. Latest assessment year for which the returns are assessed. Estimated income for which declaration is being made. Total estimated income for the particular financial year. Details of previous declaration of Form 15G (if any), along with the aggregate income. Investment details for which declaration is being filed. Providing incorrect information in Form 15G could result in any of the following scenarios: Imprisonment for a period ranging between 6 months to 7 years for providing incorrect declaration with the objective of evading taxes which amounts to one lakh rupees. For defaults other than the above-mentioned one, the assessee could be imprisoned for a period ranging between 3 months to 3 years. FAQs What is Form 15G? Form 15G is a self-declaration form used by individuals to declare that their total income is below the taxable limit, and hence, no tax needs to be deducted at source (TDS) on certain incomes like interest from fixed deposits, dividends, etc. Who can submit Form 15G? Individuals below the age of 60 years and Hindu Undivided Families (HUFs) can submit Form 15G if their total income for the financial year is below the taxable limit. What is the purpose of submitting Form 15G? The purpose of submitting Form 15G is to prevent the deduction of tax at source (TDS) on certain incomes where the total income of the individual is below the taxable threshold. This helps individuals avoid the hassle of claiming a refund for excess TDS deducted. 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

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