July 2, 2024

Section 11 – Arbitration And Conciliation Act, 1996

Appointment of arbitrators (1) A person of any nationality may be an arbitrator, unless otherwise agreed by the parties. (2) Subject to sub-section (6), the parties are free to agree on a procedure for appointing the arbitrator or arbitrators. (3) Failing any agreement referred to in sub-section (2), in an arbitration with three arbitrators, each party shall appoint one arbitrator, and the two appointed arbitrators shall appoint the third arbitrator who shall act as the presiding arbitrator. [(3A) The Supreme Court and the High Court shall have the power to designate, arbitral institutions, from time to time, which have been graded by the Council under section 43-I, for the purposes of this Act: Provided that in respect of those High Court jurisdictions, where no graded arbitral institution are available, then, the Chief Justice of the concerned High Court may maintain a panel of arbitrators for discharging the functions and duties of arbitral institution and any reference to the arbitrator shall be deemed to be an arbitral institution for the purposes of this section and the arbitrator appointed by a party shall be entitled to such fee at the rate as specified in the Fourth Schedule: Provided further that the Chief Justice of the concerned High Court may, from time to time, review the panel of arbitrators.] (4) If the appointment procedure in sub-section (3) applies and— (a)   a party fails to appoint an arbitrator within thirty days from the receipt of a request to do so from the other party; or (b)   the two appointed arbitrators fail to agree on the third arbitrator within thirty days from the date of their appointment, [the appointment shall be made, on an application of the party, by the arbitral institution designated by the Supreme Court, in case of international commercial arbitration, or by the High Court, in case of arbitrations other than international commercial arbitration, as the case may be;] (5) Failing any agreement referred to in sub-section (2), in an arbitration with a sole arbitrator, if the parties fail to agree on the arbitrator within thirty days from receipt of a request by one party from the other party to so agree [the appointment shall be made on an application of the party in accordance with the provisions contained in sub-section (4)]. (6) Where, under an appointment procedure agreed upon by the parties,— (a)   a party fails to act as required under that procedure; or (b)   the parties, or the two appointed arbitrators, fail to reach an agreement expected of them under that procedure; or (c)   a person, including an institution, fails to perform any function entrusted to him or it under that procedure, [the appointment shall be made, on an application of the party, by the arbitral institution designated by the Supreme Court, in case of international commercial arbitration, or by the High Court, in case of arbitrations other than international commercial arbitration, as the case may be;] [***] [***]   [ (8) [The arbitral institution referred to in sub-sections (4), (5) and (6)], before appointing an arbitrator, shall seek a disclosure in writing from the prospective arbitrator in terms of sub-section (1) of section 12, and have due regard to— (a)   any qualifications required for the arbitrator by the agreement of the parties; and (b)   the contents of the disclosure and other considerations as are likely to secure the appointment of an independent and impartial arbitrator.] (9) In the case of appointment of sole or third arbitrator in an international commercial arbitration, [the arbitral institution designated by the Supreme Court] may appoint an arbitrator of a nationality other than the nationalities of the parties where the parties belong to different nationalities. (10) [***] [(11) Where more than one request has been made under sub-section (4) or sub-section (5) or sub-section (6) to different arbitral institutions, the arbitral institution to which the request has been first made under the relevant sub-section shall be competent to appoint. (12) Where the matter referred to in sub-sections (4), (5), (6) and (8) arise in an international commercial arbitration or any other arbitration, the reference to the arbitral institution in those sub-sections shall be construed as a reference to the arbitral institution designated under sub-section (3A). (13) An application made under this section for appointment of an arbitrator or arbitrators shall be disposed of by the arbitral institution within a period of thirty days from the date of service of notice on the opposite party. (14) The arbitral institution shall determine the fees of the arbitral tribunal and the manner of its payment to the arbitral tribunal subject to the rates specified in the Fourth Schedule. Explanation.—For the removal of doubts, it is hereby clarified that this sub-section shall not apply to international commercial arbitration and in arbitrations (other than international commercial arbitration) where parties have agreed for determination of fees as per the rules of an arbitral institution.] Explanation.—For the removal of doubts, it is hereby clarified that this sub-section shall not apply to international commercial arbitration and in arbitrations (other than international commercial arbitration) in case where parties have agreed for determination of fees as per the rules of an arbitral institution.]

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Designated Partner Identification Number (DPIN)

Designated Partner Identification Number (DPIN)

DPIN serves as a unique identifier assigned to each designated partner within the LLP. It plays a pivotal role in regulatory compliance, accountability, and transparency of the LLP’s operations as well as the official acts carried out by DPIN holders. In simple words, it is a means by which regulatory authorities, partners, and other stakeholders monitor the administrative activities of designated partners in India. Moreover, DPIN also facilitates the delineation of roles and responsibilities among designated partners, ensuring clarity in decision-making processes and legal adherence to the concerned regulations. It not only streamlines the administrative procedures of LLPs but also reinforces their integrity and credibility in India. What is DPIN?: DPIN Full Form & Meaning The Ministry of Corporate Affairs (Government of India) issues a Designated Partner Identification Number (DPIN) to anyone who seeks to be designated as a Designated Partner of a Limited Liability Partnership (LLP). To put it another way, each Designated Partner in an LLP is allocated a role. The number allotted to d esignated partners or the Designated Partner’s DPIN serves as proof of their legal validity. The Designated Partner Identification Number(DPIN) is often interchangeably used with the Director Identification Number (DIN). To become a Designated Partner, you must first obtain the consent of other existing partners and obtain a Class 2 digital signature. DPIN full form stands for Designated Partner Identification Number. As its full form suggests, it is a unique identifier for Designated Partners appointed in LLPs across India. Additionally, it formally recognizes them and defines their roles within an LLP. The DPIN format resembles an alphanumeric code akin to personal identification numbers, and the purpose of its allocation includes the following. Identification and authentication of Designated Partners: The Designated Partner Identification Number (DPIN) serves as a fundamental means of identifying and authenticating individuals appointed as Designated Partners within Limited Liability Partnerships (LLPs). Since multiple stakeholders are involved in establishing this entity, DPINs play a crucial role in distinguishing Designated Partners from other authorities, such as partners and employees. Ensures regulatory compliance within LLPs: Regulatory compliance is paramount for the smooth functioning and legal adherence of an LLP. In this regard, DPIN holds immense importance as it is a key detail used by designated partners to meet all the compliance requirements. Without a DPIN number, designated partners can neither authenticate the compliance filings nor track the LLP’s compliance status. In other words, using DPIN safeguards LLPs against potential legal repercussions arising from non-compliance with regulatory mandates.  Facilitates seamless administrative process: The participation of Designated Partners in the administrative tasks of LLPs is vital for their efficient operations. These tasks encompass a wide range of activities, including filing documents, signing agreements, and holding meetings. Using DPIN establishes Designated Partners as the rightful authorities in charge of completing these tasks. Without them, Designated Partners may encounter obstacles in carrying out these administrative tasks, potentially leading to delays or non-compliance issues for the LLP. Prescribed Limit for Designated Partner & Designated Partner Identification Number An application for name reservation using the RUN Service or RUN-LLP Service on MCA does not require a DPIN / DIN / DSC Form FiLLiP can be used by a maximum of two approved partners to apply for DPIN allotment. The number of individual or business partners, on the other hand, is unrestricted Under Form SPICe, a maximum of seven subscribers can apply for a DIN. Need for Designated Partner & Designated Partner Identification Number The LLP must file its particulars with the registrar within 30 days of individuals consenting to operate as Designated Partners, according to Section 7(4). A Designated Partner Identification Number (DPIN) must be obtained from the central government, according to Section 7(6), and Section 266A-G of the Companies Act, 1956, including the regulations of Mutatis Mutandis, will apply to Designated Partners. If the Designated partners violate the provisions of Sections 7, 8, or 9, the LLP and each partner are responsible to pay a fine of not less than ten thousand rupees and up to ₹5 lakh, according to Section 107. Who Can Apply for a DPIN Number? Residency Status: While designated partners may be Indian or foreign individuals, at least one of them appointed in an LLP must be an Indian Resident. The LLP Act defines an Indian Resident for this purpose as an individual who has stayed in India for more than 120 days in the previous financial year.  Age Requirement: Designated Partners must be at least 18 years old at the time of DPIN application. This ensures that individuals assuming these roles are legally competent to fulfill their responsibilities within the LLP. Capacity to Contract: Designated Partners must possess the legal capacity to enter into contracts. They should not be disqualified under any law from entering into contractual agreements. Sound Mind: Designated Partners must be of sound mind, meaning they should not be declared legally incompetent or incapable of managing their affairs. Convicted in a Legal Offense: Individuals who have been disqualified by law from holding the position of Designated Partner due to any legal proceedings or convictions are ineligible. No Insolvency Proceedings: Designated Partners must not be undergoing any insolvency proceedings or have been declared insolvent by a court of law. Educational Qualifications: While there are no specific educational qualifications mandated by law, individuals aspiring to become Designated Partners should ideally possess the requisite knowledge, skills, and experience relevant to the operations of the LLP. What are the Steps for DPIN Application Process? Step 1: Obtaining Digital Signature Certificate (DSC) Before initiating the DPIN application process, individuals must first obtain a Digital Signature Certificate (DSC) from a certifying authority recognized by the MCA. The DSC serves as an electronic signature for digitally signing documents submitted during the DPIN online application process. Step 2: Completing Form DIR-3 The next step involves completing the online Form DIR-3, which is the application form for the allotment of DPIN. This form can be accessed on the MCA website and requires individuals to provide personal details such as name, date of birth, address, educational qualifications, and other relevant information while applying.

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National Food Processing Policy

national food processing policy

Food Processing includes process under which any raw product of agriculture, dairy, animal husbandry, meat, poultry or fishing is transformed through a process (involving employees, power, machines or money) in such a way that its original physical properties undergo a change and the transformed product has commercial value and is suitable for human and animal consumption. It also includes the process of value addition to produce products through methods such as preservation, addition of food additives, drying etc. with a view to preserve food substances in an effective manner, enhance their shelf life and quality Food Processing Sector The Food Processing Industry Sector involves any type of value addition to agricultural produce starting at the level of post-harvest. It includes even primary processing like cutting, grading, sorting, seeding, shelling packaging, etc. The food sector comprises the below following major areas: Fisheries  Meat and Poultry  Milk and Dairy  Fruit and Vegetable Grain and Cereals  Consumer Industry  Plantation Objectives of the Policy The objectives of the National Food Processing Policy are given below: To ensure farmers get remunerative prices while ensuring the availability of quality and affordable produce to the consumers. To reduce wastage and to increase the market efficiency and value-added opportunities To address the issues of malnourishment by ensuring the availability of nutritionally balanced foods. To make the food processing sector more competitive through the innovation of adequate infrastructure facilities such as supply chain, use of modern technologies, food safety, promoting traceability, and encouraging optimum capacity utilization of assets and resources. To position the Indian country as the most preferred investment destination for agribusiness and food processing.  To create more opportunities for the growth of the agribusiness and Food Processing Industry, and create employment. Key Principles Creating Enabling Environment The Policy would seek to create a conducive environment for entrepreneurs to set up Food Processing sectors through fiscal initiatives/interventions such as rationalization of tax structure on fresh foods as well as processed foods and machinery that are used for the production of processed foods. It encourages the setting up of agro-processing facilities close to the area of agricultural production as possible to avoid wastage and to reduce the transportation cost. Department to Promote Food Processing In order to ensure that proper focus is provided to the Food Processing Industry and also encourage greater employment generation in the sector, it is proposed that each state set up an independent department to handle all matters related to the food processing industry. The Department would create an appropriate environment to facilitate ease of doing business thereby catalyzing investments in the sector. The Department would also disseminate information on the various schemes and programs of the Ministry of Food Processing Industry and the respective state and provide guidance to investors availing benefits from these schemes and programs.  Infrastructural Development The Policy will facilitate the establishment of low-cost pre-cooling and cold chain, facilities near agricultural farms. It also facilitates cold stores and grading, packing, and sorting facilities to reduce wastage, and improve the quality and shelf life of products. Under this policy, a strong infrastructural base is to be built for the production of value-added agricultural products with a special emphasis on food safety and quality matching international standards. Promote Mega Projects It is suggested that the mega projects with established backward linkages are supported. Dovetailing with the existing schemes would provide much-required support for strengthening the backward linkages. The establishment of a sustainable linkage between the farmers and the processors who are based on mutual trust and benefits by utilizing the current infrastructure of cooperative, village panchayats, and other institutions. The policy will promote the establishment of a marketing network with apex bodies to ensure the proper marketing of processed products. Special Provisions The below following would be provided with special consideration and higher priority in the Policy and plans. The North Eastern Region (NER), Hilly Areas, Islands, and ITDP areas in the country would be given not only special attention and high consideration.  The fiscal incentives such as excise duty/sales tax concession and the tax holidays to be granted to those units which are build up in these areas and also to those units which though build up outside these areas near the main market are engaged in processing the agricultural produce coming from these areas.  The tax holiday for the food processing units, with the exception of liquor, cigarettes and aerated drinks and similar luxury items, for a time frame of 10 years.  Incentives and Support measures Incentives for Capital and Credit To catalyse the investment in the food processing sector it is suggested that the incentives are granted for the establishment of new food processing unit, the equipment cost for the technology upgradation of the existing units and for setting up the cold chain is suggested to catalyse investment in the food processing sector.  Electricity Duty Incentive The food processing industry that is based on the seasonal perishables like fruits and vegetables must be considered as seasonal industry and electricity charges/duty is suggested to be levied for the seasonal time only and not for the whole year. It is suggested that the electricity charges be totally exempted for specific years to promote the new units. Water charges Incentive Under this policy, it is proposed that the water is made available on the priority basis to the Food Processing Industries. The Agro-Food Processing sector has to be treated as agriculture with regard to the water charges and quota. It is also proposed to simplify permissions needed for water connection by the Food Processing Industries. The Special incentives could be provided to food business operators undertaking efforts towards improving the groundwater levels through the development and use of new technologies for water conservation, especially in the Dark Blocks.  VAT/SGST Incentives Considering the huge investments would be brought in by the development of the food processing sector and the accompanied employment that the industry is projected to generate, VAT/SGST refunds which are suggested to be provided. This benefit must be provided to the new and existing

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taxation of unlisted shares in india

Unlisted shares taxation in India is divided into two categories – long-term capital gains tax and short-term capital gains tax. These differ based on the holding period of the investment there is a surge in equity transactions, investments, and so on. Indian investors have moved beyond conventional gold, silver, and real estate investments to shares, and mutual funds, and a few have been known to invest in public companies that are soon to be listed (Shares brought in the unlisted market).  Meaning of Unlisted Shares An unlisted stock is one that is not listed on a recognized stock exchange. A trader or investor who buys and sells unlisted stocks must submit an ITR and pay income tax. According to the Income Tax Act, 1961, the sale of unlisted shares is a capital gains income. The income tax treatment of unlisted shares differs from that of listed shares. These securities are sold on the over-the-counter (OTC) market. These are stocks of companies that are often in the pre-IPO stage and hence represent an appealing long-term investment potential for investors. Unlisted shares can be purchased through brokers or direct sellers. Because these equities are not traded on a publicly listed stock market, no STT (Securities Transactions Tax) is imposed on them. These shares have a different tax impact than regular shares listed on a recognized stock exchange where STT is paid. Calculation of Capital Gain in case of Unlisted Shares Comparing unlisted shares to listed shares, a separate method is used to determine capital gains. For listed securities, the purchase and sell prices are easily accessible since they are exchanged on the stock exchange. In contrast, the fair market value of unlisted shares must be established. The bigger of these two figures is regarded as the “sale consideration for these shares” when the fair market value and the actual selling price are compared.  The capital gains are calculated by deducting the cost of transfer and acquisition from this value. Remember that the indexed acquisition cost should be calculated rather than the actual acquisition cost if the transferred shares have been held for longer than 24 months. Applicability of Capital Gain on Sale of Unlisted Shares The capital gain tax would be applicable depending on whether the unlisted stocks are long-term or short-term. If the unlisted equities are held for less than 24 months, or two years, the profits are taxed as short-term capital gains. Short-term capital gains are taxed at the investor’s marginal tax rate. Long-term gains can also be realized if unlisted equities are kept for longer than 24 months before being sold. Long-term capital gains tax is levied at 20% with indexation. Indexation is the advantage of increasing the cost of an asset to stimulate inflation. For listed stocks, however, a 12-month holding term is considered. Listed securities held for more than a year are exempt up to Rs.1 lakh, while long-term gains in excess of Rs.1 lakh are taxed at 10%. Furthermore, no indexation advantage is available on long-term profits on listed equities. Short-term capital gains on listed securities are taxed at a fixed rate of 15%. Unlisted stock is not traded on any publicly traded stock exchange. As a result, the Company does not have to pay STT, or Securities Transaction Tax, on such shares. The holding period is 24 months: Long-Term Capital Gain (LTCG): When an investor sells an unlisted stock that he or she has held for more than 24 months, the gain or loss on the sale is referred to as a Capital Gain or Capital Loss. Short Term Capital Gain (STCG) or Short Term Capital Loss (STCL): If an investor sells an unlisted stock held for up to 24 months, the gain Applicable Income Tax on Unlisted Shares The Income Tax Act, 1961 requires unlisted shares to declare their opening balance on the first day of the fiscal year, the number of shares purchased/sold throughout the year, and their closing balance on the last day of the fiscal year in Part A- General of the income tax return. The tax treatment of trading in unlisted shares is comparable to that of other capital assets. The income tax rates on the sale of unlisted shares of a domestic or foreign company are as follows: LTCG with Indexation: 20% STCG is taxed using a Slab System Even investing in and holding an unlisted share disqualifies an assessee from submitting an ITR-1, since capital gains or losses cannot be stated in ITR-1 Form. Therefore, if the assessee has no income from a company or profession, the investor holding an unlisted share must file ITR-2; otherwise, ITR-3 must be filed. Method of carrying Forward Loss on Sale of Unlisted Shares Set-off and Carry Forward provisions for unlisted shares are comparable to other capital gains and losses. These shares cannot be adjusted against any other kinds of income, including a salary, a house or other property, company revenue, or any other forms of income, if they are sold at a loss. Only capital gains may be set off against these losses. Only long-term capital gains may be used to set off a long-term capital loss from the sale of unlisted shares. Long-term and short-term benefits might be set off by a short-term capital loss. The unabsorbed loss may be carried over for an additional eight years in a row. However, capital gains income from the pertinent years may be used to set off the carried forward loss. The investor has the option to set off both STCG and LTCG with short-term capital losses. They can start off solely against STCG and LTCG and carry the remaining loss forward for an additional 8 years. Only LTCG can be set off by long-term capital losses by the investor. They can set off solely against LTCG and carry the leftover loss forward for an additional 8 years. FAQs What are unlisted shares? Unlisted shares are stocks of companies that are not traded on any recognized stock exchange. These companies are typically privately owned. How are unlisted shares taxed in India? Unlisted shares held for more than 24 months are classified as

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Appeals – Civil Law

Appeals

An appeal is a remedial concept determined as an individual’s right to seek justice against an unjust decree/order via referring it to a Superior Court. Sections 96 to 99A; 107 to 108 & Order 41 of the  Code of Civil Procedure, 1908 deal with appeals from original decrees known as First appeals.  Meaning of appeal The term ‘appeal’ nowhere has been defined under the CPC. The Black’s Law Dictionary, while construing the concept of ‘appeal’ in its most original and natural sense, explains it as “the complaint to a superior court for an injustice done or error committed by an inferior one, whose judgment or decision the Court above is called upon to correct or reverse. It is the removal of a cause from a Court of inferior jurisdiction to one of superior jurisdiction, for the purpose of obtaining a review and retrial”.  Features of an Appeal The rights of appealing are not inherent, and therefore must be created in express terms by the statue. Thus, these rights differ from the rights of filing suits, which is inherent in nature. It is a substantive right. The rights under this provision accrue from the day of the institution of the suit. These rights cannot be made void, except through a statue (either expressly or by implication). The discretion of the appellate authority is conclusive. Grounds of an Appeal A decision has already been made by a judicial or administrative authority. A person is aggrieved of such decision, whether or not he is a party to the proceeding. The appeal is entertained by a reviewing body. Essentials of appealing cases An appeal is a proceeding where a higher forum reconsiders the decision of a lower forum, on questions of law & fact with jurisdiction to confirm, reverse, modify the decision or remand the matter to the lower forum for fresh decision in compliance of its directions. The essentials of appealing cases can be narrowed down to 3 elements: A decree passed by a judicial/administrative authority; An aggrieved person, not necessarily a party to the original proceeding; and A reviewing body instituted for the purposes of entertaining such appeals. Right to appeal The right to appeal is a statutory & substantive one. The statutory nature of an appeal implies that it has to be specifically conferred by a statute along with the operative appellate machinery as opposed to the right to institute a suit, which is an inherent right. It is substantive in the sense that it has to be taken prospectively unless provided otherwise by any statute. This right could be waived off via an agreement, and if a party accepts the benefits under a decree, it can be estopped from challenging its legality. However, an appeal accrues to the law as found on the date of the institution of the original suit. Who Can File an Appeal? Any party to the original proceeding or his/her legal representatives. Any person claiming under such party or a transferee of interests of such party. Any person appointed by the court as the legal guardian of a minor. Any other aggrieved person after taking leave of the court. Who Cannot? A party which has relinquished its right of appeal as per an agreement which is clear and unambiguous. A party which has availed the benefits under a decree. Parties with a consent decree. Consent, in this case, could be a lawful agreement or compromise, or could even be presumed from the conduct of the parties. Parties, whose factum or compromise is in dispute or hasn’t been formulated. Parties involved in petty cases. No legal representatives are entitled to file an appeal against a deceased person. Memorandum of Appeal The grounds for filing an appeal. Signature of the appellant or his/her pleader. The attachment of the certified copy of the original judgement. The remittance of the decretal amount or security (in case of a money decree). The appellant, with respect to this provision, is not entitled to take any grounds or objection except the ones mentioned in the memorandum. However, the court may accept such objections on its own accord, provided the opposite party is provided with adequate opportunities to contest such grounds. Appeals from Original Decrees Appeals from original decrees, which is performed by the appellate court, are preferred in a court which is superior in rank to the Court passing the decree. Appeal for such decrees may lie on an original decree passed ex parte. No appeals will be placed if the decree is passed with the consent of the parties. The appeal from original decrees lies on a question of law. No appeal lies in any suit of the nature cognizable by Courts of small causes if the amount or value of the subject matter of the original suit is confined to a sum of Rs. 10,000. The appellate court may remand a case to a trial court if the latter has dispensed of the case without recording any findings. The decision of the appellate authority is conclusive. If an appeal under this provision is heard by a bench of multiple judges, the opinion of the majority will be considered. In the absence of a majority, the original decree will stay. Where the bench digresses on any point of view, the same may be determined by any number of the remaining judges of the court, and the decision shall be taken by a majority of the judges hearing the appeal, which includes the judges who have heard it originally. The judgement may confirm, modify or reverse the decree. Remand of a Case Remand, in this context, refers to the reverting of a case. The appellate court may revert the case to the trial court if the latter has disposed the suit on a preliminary point without recording any findings. The appellate court may also demand the trial court to admit the suit in its original number in the register of civil suits. The evidence (if any) recorded in the original suit could be used as evidence

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Court Marriage

court marriage

In India, a court marriage means a marriage solemnised under the Special Marriage Act, 1954 (‘Act’). A couple belonging to any caste, religion or nationality can solemnise the court marriage in the presence of a marriage officer and three witnesses. The marriage officer is usually the Sub-Registrar appointed under the Act.Court Marriage is an economical and hassle-free alternative that lets couples from a different nationality, religion, and caste to solemnize and register their union through a simple procedure which is carried out in the presence of a marriage registrar and 3 witnesses. Introduction A court marriage takes place as per the procedure laid down in the Act and is common across the nation. The marriage officer performs the marriage without discrimination based on caste, creed or religion. It is a marriage solemnised according to law. The bride and the bridegroom can directly submit a court marriage application to the marriage officer to get their marriage certificate. The court marriage can be registered in the office of the marriage officer in whose area/jurisdiction the bride or bridegroom resides. Who Needs A Court Marriage? Individuals looking to tie a knot under the Special Marriage Act can opt for court marriages to legalize their marriage in an economical and hassle-free manner. Conditions for Court Marriage The court marriage rules are provided under Section 4 of the Special Marriage Act.  The parties have to meet the necessary conditions prescribed in the act before signing the Civil Marriage Contract. There should not be Persisting valid marriage of either of the parties with any other person. The couples can proceed with the court marriage if the previous spouse is not living or the divorce has been obtained. The parties must have given free consent for the court marriage, that is none of the party to the court marriage to be incompetent of giving valid consent due to unsound minds or any other factor. The court marriage age for a bridegroom is 21 years, and for a bride is 18 years. The parties to the marriage should not fall within the degree of prohibited relationship. Documents Required for Court Marriage in India Separate affidavits from the bride and bridegroom containing the following details: Date of birth Marital status – widower/unmarried/divorcee Affirmation that the couple are not related to one another within the degree of prohibited relationship Passport-size photos of the bride and bridegroom Residential proof of the bride and bridegroom  Proof of date of birth of the bride and bridegroom  Copy of the notice of the intended marriage signed by the couple Copy of divorce order, in the case of a divorcee and death certificate of a spouse, in case of a widower/widow The documents required to be submitted by all the witnesses are as follows: Passport size photo Copy of PAN card Copy of identity proof Eligibility Criteria For Court Marriage Both the bride and groom do not have a living spouse. The bride and groom: are not incapable of giving valid consent to the marriage due to unsoundness of mind, are not suffering from a mental disorder of such a kind or extent that makes him/her unfit for marriage and childbearing, and have not been subject to recurrent attacks of insanity.  The bridegroom is 21 years old, and the bride is 18 years old. The bride and groom are not involved in an unlawful relationship. Procedure for Court Marriage in India Step 1-Notice of marriage The parties (bride and the bridegroom) must give the court marriage application form, i.e. notice of the intended marriage, to the marriage officer. The notice of the intended marriage should be given as prescribed in the second schedule of the Act before 30 days of the intended marriage date. It should be given to the marriage officer in whose area either party to the marriage has continuously lived for 30 days or more. Step 2-Publication of the notice The marriage officer will publish the notice of the intended marriage submitted by the parties by affixing it in a conspicuous place in the office of the marriage officer. After it is published, any person can object to the marriage within 30 days of its publication. If there is no objection, the marriage officer will perform the marriage after the expiry of 30 days of the notice publication. Step 3- Objection to marriage, if any Anybody can object to the court marriage within 30 days of the publication of the notice of the intended marriage. A person can submit an objection for marriage to the marriage officer on the grounds that the marriage violates any conditions required for the court marriage. However, the objection to the marriage should be on a legal basis and not on a personal basis. The marriage officer must enquire about the objection within 30 days of the receipt of the objection. After enquiring about the objection, the marriage officer can solemnise the marriage when it does not violate any conditions for marriage. Step 4- Declaration by parties and witnesses When there is no objection to the marriage or the marriage officer dismisses the objection, the parties must appear before the marriage officer and submit a declaration. The parties to the marriage and three witnesses are required to submit the declaration as prescribed in the third schedule of the Act in the presence of the marriage officer. The marriage officer will also countersign the declaration.  Step 5 – Place of marriage The marriage can take place at the office of the marriage officer or another place within a reasonable distance which the parties choose. If the parties select another place to solemnise the marriage, they must pay the additional fees as prescribed. The marriage can be solemnised in any form the parties choose to adopt. Step 6- Certificate of marriage The marriage officer will give the marriage certificate after solemnising the marriage. Both the parties to the marriage and three witnesses must sign the marriage certificate. The marriage certificate is conclusive evidence of the marriage. The marriage officer will enter the details of the marriage in the marriage certificate book.  Court Marriage Fee- The parties should pay the court marriage fee to the office of the marriage officer. The

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jodhpur vidyut vitran nigam limited

jodhpur vidyut vitran nigam limited

Jodhpur Vidyut Vitran Nigam Limited (JDVVNL), there are several ways to pay your power bills online. We will look at all the ways you can pay your bills online.  JDVVNL Electricity Complaint Number – Jodhpur Jodhpur vidyut vitran nigam limited complaint numbers as follows: Toll Free Number (24/7) : 1912 and 1800-180-6045 WhatsApp Number: +919413359064 How to Pay JDVVNL Electricity Bill Online Quick Pay through Billdesk  Step 1: Click on the official Billdesk Page  Step 2: Enter your ‘K number’ and ’email ID’ and click on ‘Submit’.  Step 3: The bill will be fetched. Choose your preferred payment method and complete the transaction.  Through Bharat Bill Payment System  Step 1: Visit the Bharat Bill website  Step 2: Click on ‘Online Payment through Bharat Bill Payment System (BBPS)’.  Step 3: Enter the name of the bank in the box and click on ‘Payment’.  Step 4: Complete the payment using the net banking facility.  Read more Information on  JVVNL Electricity Bill Payment – Jaipur   Through Google Pay  Step 1: Open the Google Pay app on your phone.  Step 2: Click on ‘Pay Bills’.  Step 3: Click on ‘Electricity’.  Step 4: Select ‘Jodhpur Vidyut (JDVVNL)’ from the options.  Step 5: Enter your K number and click on ‘Link Account’.  Step 6: Your bill will be retrieved, or you can manually input the amount you want to pay. Enter your pin to finish the payment procedure.  Through PhonePe  Step 1: Open the PhonePe app on your phone.  Step 2: Under ‘Recharge & Pay Bills’, select ‘Electricity’.  Step 3: Select ‘Jodhpur Vidyut Vitran Nigam Limited ‘ from the options.  Step 4: Enter your K number and click on ‘Confirm’.  Step 5: The amount payable will be shown. Complete the payment by entering your pin.  Pay Tata DDL bill through PayTM  Step 1: Open the PayTM app on your phone.  Step 2: Under ‘Recharge & Bill Payments’, select ‘Electricity Bill’.  Step 3: Select ‘Rajasthan’ from the options.  Step 4: Select ‘Jodhpur Vidyut Vitran Nigam Limited (JDVVNL)’ from the options.  Step 5: Enter your K number and click on ‘Proceed’.  Step 6: The amount payable will be displayed on your screen. You can then proceed to pay your electricity bill.    Through Amazon Pay  Step 1: Open the Amazon app on your phone.  Step 2: Click on ‘Amazon Pay’.  Step 3: Under ‘Pay Bills’, select ‘Electricity’.  Step 4: Select ‘Rajasthan’ from the list of states.  Step 5: Select ‘Jodhpur Vidyut Vitran Nigam Limited (JDVVNL)’ from the options available.  Step 6: Enter your K number and click on ‘Fetch Bill’.  Step 7: Proceed to complete the payment.    Through MobiKwik  Step 1: Click on the link https://www.mobikwik.com/electricity-bill-payment and then choose ‘Jodhpur Vidyut Vitran Nigam Limited (JDVVNL)’ from the selections.  Step 2: Enter your K number and click on ‘Go’.  Step 3: The bill payable will be fetched. Proceed to complete the payment.  Through offline channels  You can make the payment at the nearest Jodhpur Vidyut Vitran Nigam Limited office. You can pay with cash, a cheque or a demand draft.  FAQs What will happen if I do not pay my electricity bills on time? If you do not pay your electricity bills on time, then a late fee will be imposed on your outstanding bill. If you still fail to pay the bill, then your connection will be cancelled. Can I pay a minimum amount? Yes, most electrical boards allow for a minimum payment. However, it is recommended that you pay your expenses in full.

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Rajasthan Rajiv Gandhi Krishak Sathi Sahayata Yojana

Rajasthan Rajiv Gandhi Krishak Sathi Sahayata Yojana

The Rajasthan government’s Rajiv Gandhi Krishak Sathi Sahayta Yojana is a critical safety net for those who keep our food system running smoothly. Farmers, farmworkers, and market staff face inherent risks in their daily activities. This program acknowledges those risks and provides much-needed financial assistance in times of crisis. If an accident occurs while they’re tending to crops, raising livestock, or selling their produce at market, the Yojana can help soften the financial blow. This can mean the difference between a family being able to afford medical care and essential needs, or facing devastating hardship. Purpose of Rajiv Gandhi Kisan Sathi Yojana Rajiv Gandhi Kisan Sathi Yojana, like other schemes currently existing, has a basic objective. The main objective of this scheme is to provide financial assistance of Rs 2 lakh to all the farmers located in the state in case of death due to any accident during farming. Also, the state government will provide financial assistance of 5 thousand to 50 thousand rupees to those farmers who become disabled due to agricultural accidents. Through this financial assistance, the families of those farmers will get some financial help through this scheme. Rajiv Gandhi Kisan Sathi Yojana Beneficiary  Rajiv Gandhi Kisan Sathi Yojana at the beginning of the post, we have said that every farmer of all categories in the state, laborer farmers, those working in the market or doing Paleda work can apply for it and avail the benefits of the scheme. SituationRelief fundIn case of death in an accident₹2,00,000/-.By cutting off any part of both hands, both legs, or both eyes separately.₹50,000/-In case of coma due to spinal cord fracture and head injury.₹50,000/-De-scalping of hair on the head of a man or woman₹40,000/-In case of partial de-scalping (small part) of hair on the head of a man or a woman.₹25,000/-In case of amputation of a body part like a hand, leg, eye, paw, arm etc.₹25,000/-Having four fingers amputated (completely or partially)₹20,000/-Three fingers cut₹15,000/-Two fingers were cut off₹10,000/-Having a finger cut₹5,000/-Hammal/Paledar/Laborer working in the market premises gets fractured in an accident while doing agricultural/marketing work in the market premises.₹10,000/-One testicle is severed₹25,000/-When two testicles are separated₹40,000/- Rajiv Gandhi Kisan Sathi Scheme Eligibility Criteria The applicant farmer should be a permanent resident of Rajasthan state. Eligible farmer The age of the farmer should be between 18 years to 75 years. All the farmers, labourer farmers, porters and palledars who apply in this scheme can avail the benefits of the scheme. How to apply for Rajiv Gandhi Kisan Sathi Yojana online Step 1:  First of all you have to visit the official website by typing this link https://rajkisan.rajasthan.gov.in/Rajkisanweb/login/2. Step 2: After coming to the homepage of the official website, you will see the option of Rajiv Gandhi Kishan Sathi Yojana, you have to click on it. Step 3: There you have to fill the Janadhaar Card or Bhamashah Card and click on the submit option. Step 4: Now after selecting the member in the family you have to click on send OTP option. Step 5: Once the OTP is verified you will see an Apply New Application Form to apply online. Step 6: After clicking on the application form you will see many instructions about how to apply then at last after clicking on the empty box you have to click on the NEXT option. Step 7: You have to fill all the details properly in the online form and finally upload the required documents. Step 8: Then you have to check the application carefully and click on PERMANENT SAVE option to complete the application process. Next time the application form and documents you have submitted will be verified. Once the application form is approved, the state government will provide financial assistance through cheque or demand draft within 15 days. How to apply for Rajiv Gandhi Kisan Sathi Yojana offline Step 1:  The applicant must collect the application form from the market committee office or panchayat office of his/her nearest area. Step 2:  After getting the application form, all the asked information has to be filled properly and the required documents have to be attached with the application form. Step 3:  Then that application form has to be submitted to the Mandi Samiti office or Panchayat office of your area. Then within a month, within 15 days after the application form is fully verified, the state government will provide financial assistance to the applicant through cheque or demand draft. Documents Required A medical officer’s certificate required FIR Report Death Report Post-mortem report Certificate from the government doctor in case of a poisonous animal bite or camel bite. Provision for payment to be made on the Panchnama also under the signature of the Government Doctor. FAQs What is the Rajiv Gandhi Krishak Sathi Sahayta Yojana? The Rajiv Gandhi Krishak Sathi Sahayta Yojana is a scheme initiated by the Rajasthan Government to provide financial assistance to farmers and agricultural workers in case of accidental dismemberment or death while engaged in agricultural activities. What type of incidents does the scheme cover? The scheme covers accidental dismemberment or death that occurs while individuals are involved in agricultural or agricultural marketing work.

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emudhra video verification

emudhra video verification

A Digital Signature Certificate is a digital key used for authenticating the individual’s identity. The Controller of Certifying Authority (CCA) has authorized eMudhra as agencies to provide this certificate to the applicants. Individuals and organizations can get the DSC through a completely online and paperless process on the eMudhra website. Holding a Digital Signature Certificate and signing documents digitally ensure a high level of data integrity and is often preferred by businesses in recent times. The present article briefs the procedure for applying for DSC through the eMudhra. Individual Digital Signature Is one type of personal DSC, It means this types of digital signature will issued based on person’s Personal Details Not as Organizational Details. In Emudhra Video KYC Process Applicants Personal Details Required like PAN Card, Aadhaar Card, Photo, Email id, Mobile Number. In Individual DSC there is basically Two Types :1) Aadhaar Based DSC2) PAN Based DSC Digital Signature Certificate Digital Signature Certificate or DSC is required for company registration, LLP registration, GST registration, Import Export Code, and Income Tax Filing. The digital signature is used to e-sign forms submitted to the Government by an applicant. The DSC is available with a validity period of 1 year, two years, or three years. Class 3 DSC is now mandated to use for all types of transactions in India. Class 3 DSC can use for the following purposes: MCA e-filing, Income Tax e-filing LLP Registration, GST Application IE Code Registration, Form 16 CBSE School, Director’s KYC, etc e-Tendering, e-Procurement e-Biding, ICEGATE, Foreign Trade Patent and Trademark e-filing Customs e-filing, e-Auction, etc eMudhra EMudhra Limited is a Certifying Authority licensed by the Controller of Certifying Authorities and caters to all kinds of subscribers who use DSC for many use cases defined by the Government of India. Applicants can easily apply for the DSC with a paperless process through the eMudhra. No document hard copy is required. This applies to all Indian citizens who wish to buy Digital Signature Certificates (DSC) using “PAN” or “Aadhaar Paperless Offline eKYC. eMutra Video Verification E-Mudhra has facilitated a video verification process that paves the way for a more secure submission method. As per CCA (Controller of Certifying Authority) guidelines, For the Issuance of a Digital signature, video verification is essential. There are two ways to complete the video verification. One is through the browser, and another one is through a phone. Kindly open the link sent to the registered email in the chrome browser and do the needful per the instructions. And if the user is willing to do it through mobile, then you need to install a mobile app. Please refer to the following steps to complete the video verification through the App: Video Verification E-Mudhra has facilitated a video verification process that paves the way for a more secure submission method. Please follow the steps given below to complete the video verification: Step 1- Install the E-Mudhra app on your Android or IOS device, which facilitates you to record videos, track application status or contact E-Mudhra. Note: You can also complete the video verification on your computer if you have a webcam-enabled PC, MAC, or Linux. To complete the video verification on the computer, follow the link sent to your email. Step 2- Install the App and select video recording. Step 3- Enter the application ID and your date of birth. Step 4- You will now be asked a few questions. Answer the questions while you are being recorded. The third question will last for 20 seconds. You cannot proceed to the submission page until the time has elapsed. Procedure to get DSC through eMudhra Access the official website of eMudhra and Click on the Buy Certificate option. Select user type based on the use-case (Individual or Organization). As per the requirement of the user, Select certificate type from the drop-down list, the user can default a particular “Signature” as the certificate type for all digital signing purposes. Please note that the user must select “both” (signature & encryption) as the certificate type if they want to use it for eTendering. Select the validity period per the requirement (for example, one year/2 year). Click on the Buy Certificate to proceed with the purchase. Verify the identity through an online paperless process and download the Digital Signature Certificate (DSC). Procedure to get Digital Signature Certificate (DSC) Step 1 eKYC Enrolment – Open an eKYC Account using the PAN or Aadhaar Paperless Offline eKYC. In case of an Indian National (OR) or Foreign National, use Local Government issued ID Proof and Address Proof. Step 2 Apply DSC – Select Digital Signature Certificate as per the user’s choice. Step 3 eKYC & eSign – Authenticate and perform eSign using eKYC Account credentials with OTP Step 4 Video Recording – Record video while answering simple questions Obtain your DSC minutes after processing by an eMudhra representative. New and Existing applicants can easily apply without Login into a KYC account. Please click the ‘Enrol & Apply DSC’ button to proceed and complete enrollment FAQs What is eMudhra Video Verification? eMudhra Video Verification is a process where your identity is confirmed through a live video call. This is often required for obtaining digital signatures or other services from eMudhra. Why is video verification necessary? Video verification helps ensure that the person applying for the service is genuinely the individual they claim to be. It adds an extra layer of security and prevents fraud.

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Form 26AS – View And Download Form 26AS Online

Form 26AS

Form 26AS is a tax credit statement that provides a complete view of the taxes paid by a taxpayer. It includes details of income tax deducted at source (TDS), advance tax, self-assessment tax, and other tax payments made by the taxpayer. It also reflects details of tax credits available to the taxpayer, such as tax deducted on interest income, tax collected at source (TCS), and refunds received. Form 26AS is an annual statement that includes all the details about the tax deducted at source (TDS), information regarding the tax collected by your collectors. The advance tax you have paid, self-assessment tax payments, information regarding the refund you have received over a financial year, regular assessment tax that you have deposited, and information regarding high-value transactions regarding mutual funds, shares, etc., are concerned. What is Form 26AS? Form 26AS is a consolidated annual statement maintained by the Income Tax Department. It contains the tax credit information of each Taxpayer against his PAN. If you have paid any tax on your income or tax has been deducted from it, then the Income Tax Department has these details in their Form 26AS database. For NRIs, if they earn any income in India, such as Interest on an NRO account or any salary income and TDS has been deducted from it, then to claim the tax credit and view Form 26AS, one has to register under the Income Tax Department and should have PAN. What are the New Form 26AS Additions? Foreign remittance information reported in Form 15CC Information from Annexure-II of the last quarter’s Form 24Q related to TDS on salary Information from other taxpayers’ ITRs. Interest on a refund of income tax. Information on Form 61/61A that could be used to populate the PAN. Depository/Registrar and Transfer Agent report off-market transactions. The Registrar and Transfer Agent report information on mutual fund dividends. The Registrar and Transfer Agent report mutual fund purchases (RTA) information Information Available on Form 26AS Information about Tax Deducted at Source by deductors like employers/contractors; [TDS] Information about Tax Collected at Source by collectors; [TCS] Advance tax/self-assessment tax paid by the assessee; Details of tax refund (if any) made by the department during the last financial year and Specified Financial Transactions(SFT) details, mostly high-value transactions regarding shares, mutual funds, etc. Interest received from bank & others without deducting TDS in case of Form 15G/H. Tax deducted on selling immovable property Details of turnover as per GSTR 3b How to Use Form 26AS for Tax Planning and Compliance Regular Review: Check your Form 26AS regularly to ensure it aligns with your income sources and deductions. Resolve Discrepancies: If you find any mismatches, promptly contact the deductor or Income Tax Department for rectification. This helps prevent potential tax notices or penalties. Accurate Reporting: Accurately declare all income reflected in your Form 26AS while filing your income tax returns to claim correct tax credits and avoid additional tax liabilities. Reconcile Deductions: Verify that eligible deductions (e.g., donations, investments under Section 80C to 80U) are correctly reflected in your Form 26AS. If not, contact the relevant entities for updates. Track Refunds/Demands: Use your Form 26AS to monitor the status of tax refunds or demands, including assessment year, amount, and payment mode. Structure and Parts of Form 26AS Part I: Details of Tax Deducted at Source It provides you with the details of Tax Deducted at Source (TDS), Interest Income, Pension Income, etc. Also, it mentions the TAN of the deductor, an amount of TDS that has been deducted and deposited with the Government every quarter. Part II: Details of Tax Deducted at Source for 15G/H It has details about TDS for Form 15G/15H. In case, Form 15G/15H has not been submitted, this section will display “no transactions present”. PART-III – Details of Transactions under Proviso to section 194B/First Proviso to sub-section (1) of section 194R/ Proviso to sub-section(1) of section 194S Part IV: Details of Tax Deducted at Source on sale of immovable Property u/s 194IADetails of Tax Deducted at Source on Sale of Immovable Property u/s 194IA/ TDS on Rent of Property u/s 194IB / TDS on payment to resident contractors and professionals u/s 194M (For Seller/Landlord of Property/Payee of resident contractors and professionals) Seller of Virtual Digital Asset U/S194S. It contains details for TDS on the sale of immovable property like land, u/s 194-IA TDS on payment to resident contractors and professionals u/s 194M (for a payee of resident contractors and professionals) TDS on rent of property u/s 194IB (for the landlord of property) Part V – Details of Transactions under Proviso to sub-section Part – VI: PART-VI-Details of Tax Collected at Source Part VII: Details of Tax Collected at Source It contains details on Tax Collected at Source (TCS) by a seller of goods. Part VIII: Details of Tax Deducted at Source u/s 194IA/ 194IB /194M/194S (For Buyer/Tenant of Property /Person making payment to contractors or Professionals / Buyer of Virtual Digital Asset) Part IX: Details of Transactions/Demand Payments under Proviso to sub-section (1) of section 194S as per Form 26QE (For Buyer of Virtual Digital Asset) Part X: TDS/TCS Defaults* (Processing of Statements How Can I View and Download Form 26AS 1). By login into your income tax filing account on the Income Tax department’s e-filing website https://www.incometax.gov.in/iec/foportal/ 2). Through your net banking account if your PAN is linked to your bank account. 3) View tax credit from the traces site How to Download Form 26AS from Income Tax Website? Step 1: a) Go to the e-filing website “https://www.incometax.gov.in/iec/foportal/” b) On the top-right side, you will find the “Login option. Click on it. Step 2: a) Enter the required details like your PAN Number, Password, b) Click on Continue Step 3: a) Once you log in to your account. Take the cursor to the e-file tab. b) Click on “Income Tax Returns,” and you will get a drop-down list. c) From the menu, select “View Form 26AS d) Click on “Confirm.” This will take you to the Traces website. Step 4: Now you are at Traces’

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