April 2024

certificate for export of hazardous waste

learn / /

Hazardous wastes are often disposed directly into the environment posing health and environment risk. Control of dumping is thus key issue for any Government while designing and implementing regulations. To reduce the movement of hazardous wastes between the nations specially to prevent transfer of hazardous waste from developed countries to less developed countries, an International Treaty i.e. “The Basel Convention on the Control of Transboundary Movements of Hazardous Waste and their Disposal” (which took effect in 1992) was designed. In the consonance with the above treaty and in order to strengthen the implementation of environmentally sound management of hazardous waste  in India, the Central Government Vide G.S.R 395( E) dated  4th April 2016 amended Management and Handling Rules, July 28th 1989 and published the Hazardous and other wastes (Management and Transboundary Movement) Rules 2016 to ensure safe handling, generation processing, treatment, package, storage, transportation, use reprocessing, collection, conversion and offering for sale, destruction and disposal of the hazardous waste. , the Central Government Vide G.S.R 395( E) dated  4th April 2016 amended Management and Handling Rules, July 28th 1989 and published the Hazardous and other wastes (Management and Transboundary Movement) Rules 2016 to ensure safe handling, generation processing, treatment, package, storage, transportation, use reprocessing, collection, conversion and offering for sale, destruction and disposal of the hazardous waste. Hazardous wastes are prohibited for Import for disposal in the India, however it is allowed for recycle, reuse, recovery and co-processing purposes. In order to regulate import and export of hazardous and other waste, the Ministry of Environment Forest and Climate Change (MOEFCC) has made provisions in the regulations under Chapter III sub Rules 11,12,13,14 and 15 of Rules 2016. The type of wastes to be imported and exported have been listed under Part A to D of the schedule III (list of items enclosed for your ready reference). If anyone wish to import/export hazardous and other wastes must know that which hazardous wastes can be imported or exported and in which case it is necessary to take approval/permission of MOEFCC and consent of exporting/ importing country and what are those procedures which are to be followed. The following table will help you to identify the wastes for import and export purpose as per Hazardous Waste Rules, 2016. Import and Export of Hazardous and Other Wastes Provision for Import and export of hazardous and other wastes are as under: – MOEFCC shall be the nodal Ministry to deal with the transboundary movement of the hazardous and other wastes. No import of the hazardous and other wastes permitted for disposal. Import of hazardous and other wastes permitted only for recycling, recovery, reuse and utilisation including co-processing. Approvals and/or consent required for Import of Hazardous and other Wastes Schedule Part Condition Approvals/consent III A Actual User Prior informed consent of exporting country +Require the permission of MOEFCC   B Actual User Require the permission of MOEFCC   C Actual User(Not specified in Sch. III but exhibiting the hazardous characteristics outlined in Part C) Prior written permission of MOEFCC   D Actual User No permission required from MOEFCC instead furnish information in Form 6 to the Customs Authorities, accompanied with the documents listed in Schedule VIII VI – Prohibited No import allowed. Approvals and/or consent required for Export of hazardous and other wastes Schedule Part Approvals/consent III A Require permission of MOEFCC + Prior informed consent of importing country   B Require permission of MOEFCC VI – Require permission of MOEFCC + Prior informed consent of importing country Procedure for import of Hazardous and other Wastes Part A and Part B of Schedule III -Importer of wastes specified in Part A and Part B of Schedule III shall apply in Form 5 along with the documents listed therein and acknowledgement of copy of application submitted to concerned State Pollution Control Board. Part C of Schedule III- Wastes not specified in Schedule III but exhibiting the hazardous characteristics outlined in Part C, shall require prior written permission of the MOEFCC. – Importer shall not require the permission of MOEFCC instead shall have to furnish the information as per Form 6 to the Customs Authorities, accompanied with documents listed in Schedule VIII. On receipt of the complete application the MOEFCC, shall examine the application considering the comments and observations, if any, received from the State Pollution Control Boards, and may grant the permission for import within a period of 60 days. The importer shall maintain records of the waste imported in Form 3 and shall file an annual return in Form 4 to the State Pollution Control Board on or before the 30th day of June following the financial year to which that return relates. Samples of wastes imported for testing or research and development purposes up to 1000 gm or 1000 ml shall be exempted from taking permission. Shipment must accompanied with the movement document as given in Form 6 and the test report of analysis of the waste, consignment, wherever applicable Procedure for Export of hazardous and other wastes from India. Part A of schedule III & Schedule VI: Any occupier intending to export waste specified in Part A of Schedule III and Schedule VI, shall make an application in Form 5 along with insurance cover to the MOEFCC, with the prior informed consent in writing from the importing country. Part B of Schedule III:  Occupier intending to export waste specified in Part B of Schedule III shall make an application in Form 5 along with insurance cover to the MOEFCC. On receipt of an application, the MOEFCC may give permission for the proposed export within a period of 60 days from the date of submission of application The exporter shall ensure that no consignment is shipped before the prior informed consent is received from the importing country, wherever applicable. The exporter shall also ensure that the shipment is accompanied with movement document in Form 6. The exporter shall maintain the records of the hazardous or other waste exported by him in Form 3 and the record so maintained shall be available for inspection. Import

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Environmental Clearance

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The environmental clearance process is one of the most important compliance of any business that directly or indirectly affects the environment against environmental laws. Through this process, it ensures that development activities are not causing harm to the environment. The project’s potential environmental impact has been evaluated through this process. After evaluation suggestions have been given regarding what measures to be taken to mitigate or manage those impacts. The current blog will make clear many things regarding the clearance process. These things include but are not limited to the legal framework, documents required, the process of obtaining clearance, which projects need this clearance, etc.  Environment Impact Notification The environmental clearance process in India is governed by the Environmental Impact Notification, 2006 which was issued under the Environment (Protection) Act, 1986. Notification of 2006 was amended in 2018 and it now covers a wider range of projects that can potentially cause significant environmental impacts. It includes almost all the necessary things one needs to know about the environmental clearance process, hereinafter will also refer it as the EC Process Which Projects Requires Environmental Clearance? In the notification of 2006, which is popularly known as environment impact notification, a list of projects that require environment clearance has been given. Broadly that list has been divided into two categories. Those categories are “category A” which includes those projects that have the potential to cause significant environmental impacts and require clearance from the Ministry of Environment, Forest and Climate Change. “Category B” includes those projects that have the potential to cause moderate environmental impacts and require clearance from the State Environmental Impact Assessment Authority (SEIAA) in the case of states and the Union Territory Environmental Impact Assessment Authority (UTSEIAA) in case of union territory. Large businesses like mining, thermal power plants, cement plants, chemical industries, airports, etc. are included on the list of Category A projects. On the other side, category B includes smaller industries such as foundries, automobile repair shops, hotels, etc. The process consists of following steps: Screening The first step is determining whether the project requires environmental clearance or not. The process of determining is to check or refer to the list of projects specified in the Environment Impact Assessment Notification, 2006. Scoping The next stage after screening is to create a scoping report. The project’s possible environmental effects are described in this study. It also makes suggestions for how to lessen or control such effects. Terms of Reference  The Ministry of Environment, Forest and Climate Change or State Environmental Impact Assessment Authority or Union Territory Environmental Impact Assessment Authority will then issue the project’s Terms of Reference (ToR). The ToR outlines the information that must be gathered, the research that must be done, and the analysis that must be done. Public Hearing for EC The next stage is to host a public meeting or consultation to get the opinions and worries of the neighborhood, NGOs, and other stakeholders. Public consultation plays a vital role as any kind of harm directly or indirectly violates their right to live in a clean environment. Environmental Impact Assessment Report   Making an Environmental Impact Assessment (EIA) report is the following stage. It evaluates the project’s potential environmental effects and makes recommendations for how to lessen or control those effects. It is the EC process’s most important document. Appraisal  The Ministry of Environment, Forest and Climate Change or State Environmental Impact Assessment Authority, or Union Territory Environmental Impact Assessment Authority will then appraise the environmental impact assessment report and decide whether to grant or reject environmental clearance for a particular project. Post Environment Clearance Monitoring The project’s proponent is required to conduct post-clearance monitoring if EC is granted. Making sure that the project is carried out in accordance with the requirements outlined in the clearance. Violation of the conditions of the clearance has its own consequences. Problems While Obtaining Environment Clearance The main problem regarding obtaining EC is public hearings. The public’s involvement in India’s EC process is rather limited. The public is only consulted extremely late when the environmental impact assessment report is already prepared and it is ready for approval. That makes it impossible for the environmental impact assessment to address the public’s concerns. During the public hearing stage of the environment clearance procedure, the environment impact assessment report is unavailable in local languages. This makes many people disable to understand the report properly. Sometimes, the public’s concerns go unheard as well. The second problem is corruption, which occasionally leads to reports on environmental impact assessments that are not adequate. When agencies publish contradictory and out-of-date information by taking content from other sources, there is no punishment for this. There may be more clarity in the definitions of screening and scoping. To produce adequate EIA reports, project proponents or agencies must take into account the area’s actual and factual circumstances. In order to conserve money and further their other goals, proponents occasionally conducted their own EIAs rather than hiring international experts. EIA reports are therefore of poor quality. FAQs What is Environmental Clearance (EC)? Environmental Clearance is a process that evaluates the potential environmental impacts of proposed projects or activities and ensures that necessary mitigation measures are in place to minimize adverse effects. What types of projects require Environmental Clearance? Projects that have the potential to significantly impact the environment such as industrial projects, infrastructure development, mining activities, thermal power plants, etc., typically require Environmental Clearance. Who issues Environmental Clearance? Environmental Clearance is issued by the government’s environmental regulatory authority or an agency designated for this purpose. The specific body responsible for issuing EC varies by country. 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

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GST ARN Status – Track GST Application Status With ARN 

Goods & Service Tax / /

GST Registration is the process by which a business becomes registered under India’s Goods and Services Tax (GST) system. Once registered, the business is legally recognized as a supplier of goods or services and must collect GST on sales and remit it to the government. This registration is essential for businesses whose turnover exceeds a specific threshold. To obtain GST registration, the applicant must apply to the GST authorities. Upon successful registration, the business is assigned a unique identification number, known as the GSTIN (Goods and Services Tax Identification Number), which is crucial for all GST-related transactions and compliance activities. What is ARN?  The Application Reference Number (ARN) is a 15-digit code assigned to your GST registration application. It serves as an identifier for tracking the progress of your application and is crucial for the GST status check process. Once you submit your GST registration application, the GST portal automatically generates the ARN. This number allows you to monitor the status of your application at various stages, from submission to approval / rejection. The ARN facilitates coordination between you and the GST authorities. Hence, the GST ARN tracking process should be taken seriously. What are the Various Types of GST ARN Statuses? 1. Pending for Processing- This status indicates that your GST registration application has been successfully submitted and is awaiting processing by the GST authorities. 2. Under Verification- Your application is under review at this stage, and the GST authorities are verifying the information provided. This phase involves an examination of all submitted documents and details. 3. Approved- When the GST authorities confirm the accuracy of the details and their compliance with GST regulations, the application status changes to “Approved.” 4. Rejected- The application could be rejected if the authorities find discrepancies, incomplete details or violations of GST rules. Reasons for rejection will be provided so you can address any issues and reapply if needed. 5. Cancelled- In some GST registration cancellation cases, approved applications may be cancelled later due to non-compliance or violations of GST regulations. 6. Pending for Clarification- When the authorities need additional information or clarification, the application status will show as “Pending for Clarification.” You must provide the required details for further processing. 7. Provisional- Under some circumstances, provisional registration may be granted by the authorities to allow you to start business activities while verification is ongoing. 8. Migrated- Businesses registered under tax systems (such as VAT and Service Tax) will have their status changed to “Migrated” when transitioning to the GST regime. Their registration has been smoothly transitioned to the GST platform, confirming its migration. Decoding the GST ARN The ARN is a unique alphanumeric code, typically 15 characters long, incorporating both letters and numbers. The composition of this number is thoughtfully structured: it starts with two alphabetical characters, followed by the Indian state code represented in two numerical digits. Subsequently, four characters signify the month and year of registration. The sequence culminates in a six-digit number, the last digit of which serves as a checksum. A typical ARN, for example, will have the following format: AA 01 04 30 000000 1 ARN Number Generation Process Submission of GST Registration Application: An applicant begins by submitting their GST registration application through the GST Portal. This is typically done by filling out the necessary details and uploading the documents on the portal. Completion of Application: Once the application is completed and all mandatory fields are filled, the applicant submits it online. Automatic Generation of ARN: Upon successful submission of the GST registration application, the GST Portal automatically generates an Application Reference Number (ARN). Receipt of ARN: The ARN is then communicated to the applicant, usually via email, or it can be noted directly from the GST Portal immediately after submission. Use of ARN for Tracking: This ARN number is crucial as it allows the applicant to track the status of their GST registration application on the GST Portal until the final GSTIN (Goods and Services Tax Identification Number) and GST Certificate are issued by the government. How to Check GST Registration Status for First-Time Applicants? STEP 1: Go to the website > Click the ‘Services’ > ‘Track Application Status’ option. STEP 2: Select the ‘Registration’ option from the drop-down list. STEP 3: The Registration Module will open and prompts you to enter the ARN or SRN. Once entered, click on ‘Search’. STEP 4: The screen will display a detailed report titled ‘Detailed Status: Show Case History of New Registration Application’. This screen provides information about the stage at which your registration application is pending. There are seven stages through which your application for GST registration has to pass through. Each completed stage is highlighted in green and the pending stages are highlighted in grey. ARN Number Considered So Important? Proof of Application Submission: The ARN number is generated immediately after submitting a GST registration application, proving that the application has been successfully submitted to the GST portal. Tracking Application Status: It enables businesses and individuals to track the real-time status of their GST registration application. This feature is useful to keep abreast of the application’s progress and required actions. Interim Business Identifier: Until the GSTIN (Goods and Services Tax Identification Number) is issued, the ARN number acts as an interim identifier for business transactions. This is crucial for businesses to continue their operations without hindrance during the registration process. Facilitating Communication with Tax Authorities: The ARN number is a key reference in communications with tax authorities regarding the GST registration. It helps in the efficient and quick resolution of queries or issues. Validation of Application Details: The ARN references the details submitted in the GST registration application, ensuring that the information is processed and validated correctly by the tax authorities. Essential for Further GST Procedures: For any subsequent modifications, updates, or inquiries about GST registration, the ARN number is often required. It is integral to the continuation of various GST-related procedures. FAQs Who can apply for an ARN? Any individual, business or organisation that needs to register for GST can apply for an ARN. This includes sole proprietorships, partnerships, companies and

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GST on Corporate Guarantees: A Comprehensive Guide

Goods & Service Tax / /

The taxability of corporate guarantees under GST has been a contentious issue due to the lack of specific provisions. Corporate guarantees involve a corporate entity ensuring another entity’s performance or discharging its liability in case of default. Recent amendments to the Central Goods and Services Tax Rules (CGST Rules) address the valuation of corporate guarantees extended by related persons. What is Corporate Guarantee? Corporate guarantees, where a company vouches for the debt of another, are a common practice in India. But their treatment under the Goods and Services Tax (GST) regime has been a point of confusion. Recent amendments have clarified the taxability and valuation of these guarantees, particularly for related parties like parent-subsidiary transactions. This article dives into the current rules surrounding GST on corporate guarantees in India, explaining the applicable rate, valuation method, and exceptions. Taxability: Yes, corporate guarantees are taxable under GST. This clarification came into effect on October 26, 2023, vide Notification No. 52/2023 dated 26th October 2023. They are classified under SAC 99715 – Services auxiliary to financial services (other than insurance and pensions). > Time of Supply: The time of supply for a corporate guarantee is no specified in the Act or clarified by the Department. One can always refer to Section 13 of CGST Act, 2017 and ToS can date of issue of invoice or date of provision of service as the case may be. Relevant GST Provisions Supply between related persons, even without consideration, is treated as a taxable supply under GST. Persons owning 25% or more of voting stock in two entities are deemed related. Valuation of supply between related persons is specified in Rule 28 of CGST Rules. Recent Developments CGST (Fourth Amendment) Rules, 2023, introduced a new valuation provision for corporate guarantees provided on behalf of a related person. Effective from 26-10-2023, the value of supply of services for corporate guarantees is deemed to be higher of 1% of the guarantee amount or actual consideration.CBIC issued Circular No. 204/16/2023-GST, clarifying the taxability and valuation of corporate guarantees. Exclusions and Clarifications Personal guarantees provided by directors are clarified to have zero taxable value unless consideration is charged. The new valuation provision does not apply to personal guarantees. The Circular emphasizes the overriding effect of the new provision on existing valuation methods. Intricacies and Unresolved Issues Various intricacies remain unaddressed, including the service element in corporate guarantees, the determination of the actual recipient, and the place of supply. Questions arise regarding the treatment of prior-period cases under litigation, differentiation between personal and corporate guarantees, and the non-obstante clause’s impact on seamless credit flow. The rationale behind the 1% deeming fiction, adoption of transaction value, and the timing of supply in guarantee transactions are unclear.  GST Rate and HSN Code for Corporate Guarantee The GST rate on corporate guarantee provided in favour of parent companies, subsidiaries, and related parties is 18%. This rate is applied to either 1% of the guaranteed amount or the actual consideration, with the higher of the two determining the tax liability. Also, the HSN code for corporate guarantee is 999799. FAQs Is corporate guarantee a related party transaction? Yes, corporate guarantees are considered related party transactions, attracting an 18% GST rate.  Is corporate guarantee taxable under GST? Corporate guarantees are taxable under GST at a rate of 18%, calculated on either 1% of the guaranteed amount or the actual consideration, with exemptions for directors or promoters. What is the SAC of corporate guarantee? For GST, corporate guarantees use SAC 99715, categorised under Services Auxiliary to financial services (excluding insurance and pensions), making it easier to do accurate GST reporting. 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C-DOT’s indigenously developed “Mobile-enabled Disaster Resilience through Cell Broadcast Emergency Alerting”

Government Schemes / /

C-DOT’s indigenously developed “Mobile-enabled Disaster Resilience through Cell Broadcast Emergency Alerting” qualifies for next round of UN’s World Summit on the Information Society prizes 2024 Mobile-enabled Disaster Resilience through Cell Broadcast Emergency Alerting” is shortlisted under “Benefits in all aspects of life – E-environment category The World Summit on the Information Society (WSIS) is a series of conferences organised by United Nations (UN) and co-hosted by ITU and the Swiss confederation which focuses on information and communication technologies (ICTs) and its impact on society. The WSIS process (conferences) aims to bridge the digital divide and promote the use of ICTs for social and economic development through a structured and inclusive approach at the national, regional and international levels. The WSIS Prizes honour outstanding projects / achievements that leverage the power of information and communication technology to accelerate achievement of sustainable development goals. Centre for Development of Telematics (C-DOT), a premier Telecom R&D centre of the Department of Telecommunications, Ministry of Communications, Government of India, is thrilled to announce that its project/product “Mobile-enabled Disaster Resilience through Cell Broadcast Emergency Alerting” has been qualified for the WSIS Prizes 2024 in the category of “Benefits in all aspects of life – E-environment”, amongst 1000+ global entries for WSIS Prize 2024. C-DOT’s “Mobile-enabled Disaster Resilience through Cell Broadcast Emergency Alerting” system is an indigenously developed end-to-end state-of-the-art solution for instant delivery of critical life-saving emergency information on mobile phones through cellular telecom networks in a broadcast mode. It enables message presentation on handsets with distinct tone and pop-up notification, thus providing effective alerting by grabbing user attention in critical situations on a real time basis. Apart from Disaster and emergency information, this solution is also suited for various other use cases as well that are mentioned below: Government directives Law and Order Defence and strategies sector Industrial Sector Advertisement This solution is very useful in saving lives for disseminating timely Alerts, in disasters like earthquake, lightening, Tsunami etc where immediate attention is utmost important. Process for submission of WSIS-related projects started from 10th Oct, 2023 to 15th Feb, 2024, which was followed by Nomination Phase (16th Feb,24 to 10th Mar, 2024) where C-DOT’s project ““Mobile-enabled Disaster Resilience through Cell Broadcast Emergency Alerting” got qualified for the next round out of 1000+ projects.  Along with C-DOT’s “Mobile-enabled Disaster Resilience through Cell Broadcast Emergency Alerting” system there are other products / solutions that have been qualified in the mentioned category, and after voting process, the project with high number of votes will move to the next round. Given the solution can be used for saving lives, CDOT requests for casting the vote to support so that our indigenous Make in India solution advances to the next round. Voting link will remain open until 31st March, 2024. Through this press release, C-DOT requests to vote for the solution given its uses can lead to saving precious lives in disaster like situations.

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TRAI releases recommendations on ‘Usage of Embedded SIM for Machine-to-Machine Communications’

Government Schemes / /

Telecom Regulatory Authority of India (TRAI) has today released recommendations on ‘Usage of Embedded SIM for Machine-to-Machine (M2M) Communications’.  Department of Telecommunications (DoT), through its letter dated 09.11.2021, sought TRAI’s recommendations under the TRAI Act, 1997 on the usage of embedded SIM for M2M communications. In this regard, TRAI issued a Consultation Paper on ‘Embedded SIM for M2M Communications’ on 25.07.2022 for soliciting comments/counter comments from stakeholders. In response, 15 stakeholders submitted their comments. An open house discussion on the consultation paper was held on 14.12.2022 through virtual mode. Based on the comments/inputs received from stakeholders, extensive deliberations on the subject and on its own analysis, the TRAI has finalized its recommendations. With the rolling out of 5G services in the country, the opportunities for M2M ecosystem have expanded greatly, offering increased scope for applications in various sectors of the economy such as agriculture, transportation, healthcare and industrial automation. These recommendations are aimed at streamlining the regulatory landscape of M2M embedded SIM (eSIM) in India. Through these recommendations, the Authority has laid emphasis on ensuring security by way of proper Know Your Customer (KYC), which is essential for ensuring network security, mitigating fraud risks and enhancing the overall integrity of the M2M eSIM ecosystem. The Authority has also recommended a framework for profile switching of eSIMs and swapping of SM-SR. This will provide significant flexibility to the M2M eSIM users and will promote healthy competition in the sector. Implementation of these Recommendations by the Government will promote orderly growth in the M2M eSIM segment of the telecom sector in India and will stimulate the development of a homegrown M2M eSIM ecosystem in the country, thus enabling the growth of modern M2M communication. The salient features of these Recommendations are as follows: All communication profiles on any M2M eSIM fitted in an imported device on international roaming in India should be mandatorily converted/reconfigured into communication profiles of Indian telecom service providers (TSPs) within a period of six months from the date of activation of international roaming on such M2M eSIM or on change of ownership of the device, whichever is earlier. Unified Access Service License holder, Unified License (Access Service Authorization) holder, Unified License (Machine-to-Machine Authorization) holder, Unified License for VNO (Access Service Authorization) holder, Unified License for VNO (Machine-to Machine Authorization) holder and the companies holding M2M Service Providers (M2MSP) Registration with a specific permission to own and manage Subscription Manager-Secure Routing (SM-SR) in India should be permitted to own and manage SM-SRs in the country. For installation of profiles of Indian TSPs on M2M eSIMs fitted in the devices imported in India, the concerned Original Equipment Manufacturer (OEM) and M2MSP should be given the flexibility to choose between (i) profile download from the Subscription Manager-Data Preparation (SM-DP) of the Indian TSP to the M2M eSIMs through the existing (foreign) SM-SR, or (ii) profile download from the SM-DP of the Indian TSP to the M2M eSIMs through the new (Indian) SM-SR, after SM-SR switch from foreign to Indian. The M2MSP registrant/telecommunication service licensee, whose SM-SR controls M2M eSIMs in India, should not refuse integration of its SM-SR with the SM-DP of the licensed telecom service provider, whose profiles are to be added in such M2M eSIMs, upon the request of the concerned OEM/ M2MSP. The integration of SM-SR with SM-DP should be carried out in accordance to the GSMA’s specifications and should be completed within a period of three months from the date of receipt of the formal request from the concerned OEM/ M2MSP. The M2MSP registrant/ telecommunication service licensee, whose SM-SR controls M2M eSIMs in India, should mandatorily facilitate switching of its SM-SR with the SM-SR of another entity, eligible to hold SM-SR in India, upon the request of the concerned OEM/ M2MSP. Such SM-SR switching should be carried out as per the GSMA’s specifications and should be completed within a period of six months from the date of receipt of formal request from the concerned OEM/ M2MSP. Keeping in view the challenges in its implementation, the use of 901.XX IMSI series allocated by International Telecommunication Union (ITU) to Indian entities should not be permitted for providing M2M services in India, at this stage. 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Chief of Air Staff Air Chief Marshal V R Chaudhari appreciates R&D efforts of C-DOT research community

Government Schemes / /

Stresses for increased collaboration between C-DOT and Air Force for development of futuristic and cutting-edge secured telecom solutions for critical infrastructure C-DOT showcased indigenously developed advanced security solution and other ongoing technology programs to visiting IAF Chief   Chief of Air Staff Air Chief Marshal VR Chaudhari visited Centre for Development of Telematics (C-DOT) Delhi Campus on March 26, 2024. The C-DOT is the premier Telecom R&D centre of the Department of Telecommunications, Ministry of Communications, Government of India. It is actively working on developing indigenous, secured telecom solutions, for critical infrastructure such as defence communications & Cyber Security. CEO, C-DOT, Dr Rajkumar Upadhyay, gave a detailed presentation on diverse telecom product portfolio/solutions and key telecom security solutions such as security operation centre (real-time detection of malware in a network), enterprise security centre (real-time detection and mitigation of malicious threats and attacks at an enterprise level covering all end points), Quantum key distribution, Post Quantum        Cryptography to the visiting dignitary. Other solutions such as 4G core & 4G RAN, 5G core & 5G RAN, disaster management solution using CAP, optical transport & access solution, switching & routing solution, etc were also discussed. This was followed by live demonstration of solutions during the visit highlighting their functional aspects. The Chief interacted with senior officials of C-DOT and stressed on the need for better synergy between C-DOT and the Air Force for integration of futuristic and advanced secured communication solutions in the wake of changing landscape from network centric to data centric in modern warfare. Dr Upadhyay assured the Air Chief on C-DOT’s commitment towards developing state-of-the-art security solutions as per the needs & requirements of Air Force.  Pics with captions. 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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Government issues advisory against calls impersonating DoT, threatening people to disconnect mobile numbers

Government Schemes / /

Cautions on misuse of mobile numbers, WhatsApp calls from foreign origin mobile numbers (like +92-xxxxxxxxxx) impersonating Government officialsAdvises citizens to report such fraud communications at ‘Chakshu-Report Suspected Fraud Communications’ facility of Sanchar Saathi portal Department of Telecommunications (DoT), Ministry of Communications, has issued an advisory to citizens that calls are being received by the citizens wherein callers, in the name of DoT, are threatening that all of their mobile numbers would be disconnected or their mobile numbers are being misused in some illegal activities. The DoT has also issued advisory about WhatsApp calls from foreign origin mobile numbers (like +92-xxxxxxxxxx) impersonating government officials and duping the people. Cyber criminals through such calls try to threat/steal personal information to carry out cyber-crime/financial frauds. The DoT does not authorise anyone to make such call on its behalf and has advised people to stay vigilant and asked not to share any information on receiving such calls. The DoT has advised citizens to report such fraud communications at ‘Chakshu-Report Suspected Fraud Communications’ facility of Sanchar Saathi portal (www.sancharsaathi.gov.in). Such proactive reporting helps DoT in prevention of misuse of telecom resources for cyber-crime, financial frauds, etc. Further, citizens can check the mobile connections in their name at ‘Know Your Mobile Connections’ facility of Sanchar Saathi portal (www.sancharsaathi.gov.in)  and report any mobile connection not taken by them or not required. 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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Cabinet approves Minimum Support Price  for Raw Jute for 2024-25 Season 

Government Schemes / /

An increase of Rs.285 per quintalMSP for Raw Jute registered 122 per cent growth in Last 10 years The Cabinet Committee on Economic Affairs chaired by the Prime Minister Shri Narendra Modi, has given its approval for the Minimum Support Prices (MSP) for Raw Jute for 2024-25 season. The MSP of Raw Jute (TDN-3 equivalent to earlier TD-5 grade) has been fixed at Rs.5,335/- per quintal for 2024-25 season.  This would ensure a return of 64.8 percent over the all India weighted average cost of production. The announced MSP of raw jute for 2024-25 season is in line with the principle of fixing the MSP at a level of at least 1.5 times all India weighted average cost of production as announced by the Government in the Budget  2018-19. The decision is based on recommendations of the Commission for Agricultural Costs and Prices (CACP).  The MSP for 2024-25 season is an increase of Rs.285/-per quintal for Raw Jute over the previous season. In the last 10 years, the Government has increased MSP for Raw jute from Rs.2,400 per quintal in 2014-15 to Rs.5,335/- per quintal in 2024-25, registering a growth of 122 percent. In the current season 2023-24, the Government has procured a record amount of more than 6.24 lakh bales of Raw Jute, at the Cost of Rs.524.32 crore, benefitting around 1.65 lakh farmers. The Jute Corporation of India (JCI) will continue as Central Government Nodal Agency to undertake Price Support Operations and the losses incurred, if any, in such operations, will be fully reimbursed by the Central Government. 

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Section 10 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / /

Registrar and Deputy Registrar of Copyrights (1) The Central Government shall appoint a Registrarof Copyrights and may appoint one or more Deputy Registrars of Copyrights.(2) A Deputy Registrar of Copyrights shall discharge under the superintendence and direction of theRegistrar of Copyrights such functions of the Registrar under this Act as the Registrar may, from time to time,assign to him; and any reference in this Act to the Registrar of Copyrights shall include a reference to a DeputyRegistrar of Copyrights when so discharging any such functions 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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