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The Employees’ Provident Fund (EPF) passbook contains information and specifics about all the transactions that have been done in the EPF and Employees’ Pension Scheme (EPS) accounts by both the employer and the employee. The passbook lists all of the monthly donations, the interest that has accrued, and the interest that is currently being accrued on the amount collected. Every EPF account will have a unique passbook. Your EPF passbook is available online for review and download in PDF format. However, you must register your Universal Account Number (UAN) on the Employees’ Provident Fund Organization’s (EPFO) official website.  For information on your EPF balance and other relevant records, you can download this passbook. If you have already reached a settlement with your employer or your account is no longer operational, you won’t be able to access your EPF passbook.   EPF passbook is a document containing all the contributions that are made by an employee and the employer in EPF and EPS accounts. All contributions made each month are mentioned in the EPF passbook. The passbook contains any interest that has been deposited in the beneficiary’s account. If an individual has two EPF accounts, there would be separate passbooks for every account that can be accessed using the specific member ID after logging in to the account. What Is An EPF Passbook? EPF passbook records every detail of the amount contributed to an employee’s EPF account by both the employer and employee. You can download this passbook to know your EPF balance and other related records. However, you can download or view the EPF passbook only after completing UAN registration on the EPFO portal. You can avail of this passbook after six hours of registering in the EPFO portal.  However, you must remember that you cannot access your online passbook if you have already completed a settlement with the employer or your account is not functioning anymore. Applicability of EPF Passbook The EPF member passbook is not applicable to everyone. Only the following people can avail the passbook facility. Exempted Establishments Members Settled Members Inoperative Members Registering on the EPFO Portal The subscriber needs to register on the EPFO member portal by activating the UAN. An individual can click here to access the EPFO Portal. The UAN allocated to the member, PAN, Aadhar or member ID should be available to activate the UAN and to get online access to the portal. Authentication Once all the details are entered and submitted, an authentication pin is sent to the registered mobile to complete the registration process. The user can now access the portal and can log in to the member services. Accessing EPF Passbook An individual cannot access an EPF passbook without using UAN. Therefore it is mandatory to log in the EPF account to download the PF passbook online as well as through the Umang app. Contents of the Passbook he ID of the establishment and the name of the company (Employer). The ID of the member and the member’s name (Employee). Name of the EPFO office and its type. Employer’s and Employee’s share made in the contribution. Monthly depository and withdrawal contribution of the employee and the employer. Monthly contribution towards pension account of the employee. The date and time of printing of the passbook are also mentioned at the end of the statement. How To Login Into EPF Passbook? You should register on the EPF portal and log in to view the EPF passbook. Following are the steps to register on the EPF portal: Step 1: Visit the official EPFO portal and then navigate to the ‘Our Services’ section. Step 2: Under the ‘Our Services’ section, click the ‘For Employees’ option. Step 3: Scroll down to find ‘Member UAN/Online Services’ and click on it. It will redirect you to the UAN member e-Sewa portal. Step 4: Click the ‘Activate UAN’ option to register into the EPF portal. Step 5: Enter your Aadhaar, PAN, UAN number, e-mail ID, mobile number, and other details. Step 6: After filling in all these details and submitting them, you will receive a PIN to your registered mobile number. Step 7: Enter PIN and validate the entered details. You can log in to the EPF portal as you are now successfully registered. Check out the steps below to know how to view the EPF passbook: Step 1: You need to visit the UAN (Universal Account Number) e-SEWA portal. Step 2: Enter your UAN, password and captcha to sign in. Step 3: You will receive an OTP to your registered mobile number. Step 4: Submit the OTP, which will redirect you to the ‘Reset Password Page’. Step 5: Enter your new password and confirm it to log in. How To Download EPF Passbook? If you are a member of the Employee’s Provident Fund, you can easily view and download your EPF passbook online in easy steps. Here are the steps to follow: Step 1: Visit the official website of EPFO from your laptop or mobile. Step 2: Under the ‘Our Services’ section, click the ‘For Employees’ option.  Step 3: Navigate to the ‘Member Passbook’ option and click on it.  Step 4: Enter your UAN and password as generated on the EPF member portal. Next, click on the ‘Login’ button. Step 5: It will open to the page that contains all the Member IDs who hold EPF Accounts linked with your UAN. Step 6: Next, click ‘Select Member ID’ and select your EPF account.  Step 7: Click on the ‘View Passbook’ option. Step 8: Your EPF Passbook will open in a new tab in PDF format. Step 9: Click the ‘Download Passbook’ option to get your EPF passbook. How To Download EPF passbook From UMANG? You can also download the EPF passbook online using the UMANG app. You need not visit the portal of EPF to view the passbook when you follow this method. Here are the steps you should follow: Step 1: Download the UMANG app on your mobile phone or laptop. Step 2: Navigate to the ‘All Services’ tab and click the ‘EPFO’ option. Step 3: Open ‘Employee Centric Service’ and click the ‘View Passbook’ option. Step 4: You will receive an OTP on your registered mobile number after entering UAN. Step

NGO (Non-Government Organization) is established solely to serve non-profit humanitarian purpose in the form of Charitable Trust/Society/Section 8 Company and once such entity is formally registered it is approved of a bunch of tax exemptions, benefits, reliefs as well as provision of tax deductions for the donors. For that, 12A and 80G registrations are mandatory, otherwise, ANY income an NGO earns, like, service/production/donation, will be taken as normal taxable income without considering the purpose of such income. NGOs with 12A and 80G Certificates gets an upgraded commercial value than its counterparts without such certificates: Provision of Government Funding allowed ONLY to such NGOs A 12A registered NGO is permitted of utilising tax exempted income for its lifetime Being permitted of providing valid donation receipts (printed with 80G registration ID) allowed for tax exemptions, NGOs with 80G Certificate receives more donors 12A registration is compulsory part in getting 80G registration 12A and 80G registrations can be taken together or separately. Private/Family Trust NOT eligible for 12A Certificate The charitable institutions are eligible for certain tax exemptions and benefits in India. The exemptions and benefits are dealt with under Sections 12A/12AA and 80G of the Income Tax Act, 1961. The institutions availing benefits under Section 12A and 80G had to revalidate their registrations under these two sections before August 2020 to continue to obtain the benefits. The existing religious or charitable institutions or NGO’s had to re-apply to the Income Tax authorities for revalidation of the existing registrations. The charitable institutions cannot claim the benefits provided to them under 12A and 80G deductions without revalidation. This revalidation process focuses on whether the charitable activities of the institution or trust, or NGO are genuine or not.  The revalidation is necessary due to the changes made by way of amendment to the Finance Act, 2020, which mandates that the charitable institutions registered under Sections 12A/12AA and/or 80G of the Income Tax Act, 1961 are required to re-apply online for approval/registration by 31 August 2020. This amended provision came into force on 1 June 2020.  However, due to the COVID-19 situation, the CBDT (Central Board of Direct Taxes) deferred the start date to 1 October 2020, and the charitable institutions had to re-apply for registration by 31 December 2020. On the 26 of March 2021, the CBDT notified the Income-Tax (6th Amendment) Rules, 2021 that states the procedure for fresh registration and the list of documents required for organisations registered under Section 12A/12AA/80G.  The Income-Tax (6th Amendment) Rules, 2021, came into force on 1 April 2021.  Thus, the institutions and trusts with existing registrations under Section 12A/12AA or/and 80G should file the application for fresh registration within three months from 1 April 2021, i.e. before 30 June 2021, as per the Income-Tax (6th Amendment) Rules, 2021. Section 80G of the Income Tax Act, 1961 Registration of trust or charitable institutions under Section 80G does not provide any direct benefits to them. The trust or charitable institutions register themselves under Section 80G to enable the donors who contribute to them to avail certain tax benefits on their contributions. The registration under section 80G of charitable institutions is to incentivise their donors to make contributions. However, only the NGOs that have registered under both Section 12A and 80G are eligible for availing of government funding. Section 12A of the Income Tax Act, 1961 Registration of trust or charitable institutions under section 12A/12AA certifies that the Income Tax authorities recognise the registered institution or trust as having been incorporated or established for a charitable purpose. The effect of such recognition is that the respective institutions are exempted from paying income tax, subject to the satisfaction of certain other compliance requirements as per law. Section 12A deals with institutions and trusts registered before 1996, and Section 12AA deals with institutions and trusts registered after 1996. The NGO’s have to obtain a 12A certification to avail tax benefits, regardless of whether they are constituted as a society, trust or not-for-profit company. Benefits of 12A And 80G Registration More capital allowed for charitable activities through tax exemption over NGO income. Funds and Grants are permitted from recognized Agencies, Government and International sources. ONLY 12A and 80G registered NGOs are permitted to accept International funding with exemptions available under Foreign Regulation Act, 2010 or FCRA. Attracts more donors expanding the scope of fulfilling the NGO objectives. More operational exposure and status value when the NGO is registered and obtains 12A and 80G registration. Both 12A and 80G are one-time registrations and valid for an NGO’s lifetime. Procedure of Revalidation Under Section 12A and 80G In order to claim exemption, a charitable or religious trust or institution, including an NGO, should make an application to the Principal Commissioner of Income Tax or Commissioner of Income Tax online in Form 10A. The procedure of applying for revalidation/registration are mentioned below:  Log in to the E-filing portal of the IT department.  Go to the ‘Income Tax Forms’ under the e-File tab. Choose the Form Name as ‘Form 10A’ and select the relevant Assessment Year from the drop-down list. Choose the ‘Prepare and Submit Online’ option in the submission mode. Fill in all the details required in the form and attach the applicable attachments. Submit the form using EVC (Electronic Verification Code) or Digital Signatures as required during return filing. The NGO’s applying for registration/revalidation as per the amended provisions of Section 80G are mandatorily required to provide the details of their Registration number with the DARPAN portal of Niti Aayog. The registration under Section 12A and 80G are also mandatory when the organisations intend to receive or receive any grant or assistance from the Central Government or State Government. Eligibility for 12A and 80G Registrations NGOs working as Public Charitable Trust or u/s 25 of the Companies Act, 1956 working ONLY for the public welfare are allowed for this provision. Donation as permitted u/s 80G is allowed for tax exemption NGO assets should ONLY be used for charitable purposes. NGOs should correctly maintain Books of Account

FCRA Registration is an essential compliance requirement for enterprises involved in social upliftment and is required of groups seeking foreign donations. The government authority issues the registration certificate, which must be obtained to apply for or accept funds from overseas charitable organizations, social institutions, and registered trusts.Charitable Trusts, Societies, Section 8 Company that receive foreign contribution or donation from foreign sources are required to obtain registration under Section 6(1) of Foreign Contribution Regulation Act, 2010. Such a registration under the Foreign Contribution Regulation Act, 2010 is called a FCRA registration. In this article, we look at the procedure for obtaining FCRA registration in India. Significance of the Fair Credit Reporting Act of 2010 The 2010 Foreign Contribution Regulation Act was created to achieve the following objectives Organisations can no longer receive unrestricted foreign funding or accept hospitality from foreign governments. No foreign hospitality or gift may be accepted or used for actions harmful to the national interest, related to, or ancillary activities damaging the national interest. Eligibility for obtaining FCRA Registration Organizations seeking foreign contributions for definite cultural, social, economic, educational or religious programmes may obtain FCRA registration or receive foreign contribution through “prior permission” route. It is preferable for an FCRA applicant to be a Trust or Society or a Section 8 Company. The not-for-profit entity must have also been in existence for a minimum of three years while making the FCRA application and should not have received any foreign contribution prior to that without the Government’s approval. Additionally, the entity seeking registration should have spent at least Rs.10,00,000/- over the last three years on its aims and objects, excluding administrative expenditure. Statements of Income & Expenditure, duly audited by Chartered Accountant, for last three years are to be submitted to substantiate that it meets the financial parameter. In case a newly registered entity would like to receive foreign contributions, then approval for a specific activity, specific purpose and from a specific source can be made to the Ministry of Home Affairs through the Prior Permission (PP) method. Criteria for grant of FCRA Registration The ‘person’ or ‘entity’ making an application for registration or grant of prior permission- Is not fictitious or benami; Has not been prosecuted or convicted for indulging in activities aimed at conversion through inducement or force, either directly or indirectly, from one religious faith to another; Has not been prosecuted or convicted for creating communal tension or disharmony in any specified district or any other part of the country; Has not been found guilty of diversion or mis-utilisation of its funds; Is not engaged or likely to engage in propagation of sedition or advocate violent methods to achieve its ends; Is not likely to use the foreign contribution for personal gains or divert it for undesirable purposes; Has not contravened any of the provisions of this Act; Has not been prohibited from accepting foreign contribution; The person being an individual, such individual has neither been convicted under any law for the time being in force nor any prosecution for any offence is pending against him. The person being other than an individual, any of its directors or office bearers has neither been convicted under any law for the time being in force nor any prosecution for any offence is pending against him. The acceptance of foreign contribution by the entity / person is not likely to affect prejudicially – The sovereignty and integrity of India; The security, strategic, scientific or economic interest of the State; The public interest; Freedom or fairness of election to any Legislature; Friendly relation with any foreign State; Harmony between religious, racial, social, linguistic, regional groups, castes or communities. The acceptance of foreign contribution- Shall not lead to incitement of an offence; Shall not endanger the life or physical safety of any person. What Are the Benefits of FCRA Registration? FCRA (Foreign Contribution Regulation Act) registration offers several benefits to eligible entities in India: Legal Compliance: FCRA registration allows organizations to legally receive foreign contributions and donations, ensuring compliance with Indian laws. Global Outreach: Registered entities can access international funding sources, fostering global partnerships and collaborations. Trustworthiness: FCRA registration enhances an organization’s credibility and trustworthiness among donors, both foreign and domestic. Transparency: Registered entities are required to maintain transparency in financial transactions, promoting accountability. Ease of Fund Management: FCRA-registered organizations can efficiently manage and utilize foreign contributions for their charitable activities. Applying for FCRA Registration pplication for FCRA registration can be made using Form FC-3. Along with the application, the following documents must be submitted: Self-certified copy of registration certificate/Trust deed etc., of the association Self-certified copy of relevant pages of Memorandum of Association/ Article of Association showing aim and objects of the association. Activity Report indicating details of activities during the last three years; Copies of relevant audited statement of accounts for the past three years (Assets and Liabilities, Receipt and Payment, Income and Expenditure) clearly reflecting expenditure incurred on aims and objects of the association and on administrative expenditure; Once FCRA registration is granted, it is valid for a period of five years. An application for renewal of FCRA registration can be made 6 months prior to the date of expiry, to keep the registration valid. Online FCRA Registration process 1. Visit the FCRA website as the first step. 2. Select the “FCRA Online Forms” option to complete your FCRA registration. 3. Finish up your FCRA registration application by clicking the link on the next screen. Follow the link to go on to the next page. 4. To submit your application for FC3, select the “Click to Apply Online” link  5. You need to sign up into FCRA, select sign-up option. The link will move to next page. 6. Enter all mandatory details and click on save. 7. On clicking on save a message will be shown in the screen ‘User ID successfully created and Your user ID is:’ Login to FCRA 8. Login into the portal using this User ID and password. 9. You can see an option ‘I am applying for’

Bihar RTPS (Right to public service) portal is an online platform that has been established by the Government of Bihar. It is designed to facilitate the citizens of the state to avail various online services under a single portal. People can register into the portal to access all the services offered by the Bihar government. RTPS Bihar is an online portal that enables citizens to avail various government services in a hassle-free manner. It eliminates the need for physical visits to government offices, lengthy paperwork, and long waiting times. Through this platform, individuals can apply for services such as caste, income, residence certificates, and more, from the comfort of their homes. Key Features and Benefits 1. Convenient Access: RTPS Bihar offers round-the-clock accessibility, allowing users to access the portal at their convenience. 2. Time-efficiency: By minimizing bureaucratic processes, RTPS Bihar saves citizens valuable time by providing quick and efficient service delivery. 3. Transparency: The online platform ensures transparency by displaying real-time updates about the progress of the service application. 4. Reduction in Corruption: RTPS Bihar aims to minimize corruption by eliminating the need for middlemen and facilitating direct interaction between the government and citizens. 5. Cost-effective: The online process eliminates the need for unnecessary expenses such as travel and document expenses, making it a cost-effective option for citizens Services Provided at Bihar RTPS Portal Bihar RTPS portal is meant to deliver numerous services of the state government. A common resident can use this online portal to avail the following services. Certificate Services include: Caste Certificate (Jati praman patra) Income Certificate (aay praman patra) Local Residence Certificate (Awasiya praman patra) character certificate (Charitra praman patra) OBC certificate Land Possession certificate (LPC) Tatkal Services for Residential, Caste And Income Certificates. Features of Bihar RTPS Portal The portal offers a wide range of features that can be availed by the citizens of the state. Some of the features are listed below: Under RTPS, the Audit of services delayed or denied, appeals and reviewed with this portal. The portal provides easy and quick access to all the services and can also check the status of the application. The portal has the benefits of the service request, online payment, approval of services and service delivery. The residents will be notified via SMS when the services are yet to be delivered. Certificate Processing Time In Bihar, the requested certificates will be issued within 10 to 15 days from the date of application. Procedure to Apply for Services he residents of Bihar can register with the Government of Bihar RTPS Portal by following the steps mentioned below: Access the Portal Step 1: The applicant must visit the Bihar RTPS to avail all the government services. Login to Portal Step 2: To portal login, you have to enter your login id, password and enter the captcha and then you need to click on the “Submit” button. Step 3: Now you are eligible to request and apply for any services which are available at the web portal. Apply for Services Step 4: You have to click on the “Apply Online” option on the home page. Step 5: After that, you must agree to the Terms and Conditions as displayed and proceed further to the next page. Step 6: Now you have to choose the place from where you would like to get the certificate. Step 7: Enter your name (Hindi and English both). Then you must select the required certificate and then enter your mobile number. Step 8: After clicking on the “Next” button, you will be getting a verification code to your mobile. Step 9: Then you must enter the verification code, after that you will be redirected to the page where you need to fill all the mandatory details. Payment Process Step 10: Upon completion of the requested details in the application form, the user will be directed to the payment page where multiple online payment modes are available including Net Banking, Debit/ Credit Card Payment. Acknowledgement Number Step 11: After filling the application form, you will receive the application ID as an acknowledgement for your reference. Track Application Status The e-portal also facilitates its users to verify the status of the application. On the home page, click on “Application Status” link. Then enter your application number to verify the status of your application. Download Certificate To download your domicile certificate, you have to go to the official web portal and click on “Certificate Web copy” option. Then enter your reference number and click on the ‘print’ button to download/ print your domicile certificate online FAQs Q: How much time does it take to process the Bihar RTPS Certificate? The Bihar RTPS certificate is generally issued within 10 TO 15 days of application. Q: What is Bihar RTPS? Bihar RTPS portal is established by the Bihar Government. It is designed to facilitate the citizen of the state to avail the various online services under a single portal. People can register on the portal to access all the services that are offered by the Bihar Government. Q: What all services are provided under the Bihar RTPS? Bihar RTPS portal provides various services that are offered by the state government. A common resident can use the online portal to avail of the following services. Caste Certificate (Jati praman patra) Income Certificate (aay praman patra) Local Residence Certificate (Awasiya praman patra) Character certificate (Charitra praman patra) OBC certificate Land Possession Certificate (LPC) Tatkal Services for Residential, Caste, and Income Certificates. 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

the Finance Ministry of India through the Income Tax department has launched a new facility which provides instant PAN (on near real-time basis) allotment based on the Aadhaar number. Remarkably, the entire process is totally paperless and free of cost. The applicant is not even required to upload any types of documents. The present article provides the briefing of the person who is eligible to avail the facility; process to be followed to avail the facility and process to be followed to check the status or download the PAN. You can obtain the instant e-PAN for free in just 10 minutes in a soft copy format. If you doubt if the e-PAN will work for all purposes, here is the answer. Instant e-PAN is equivalent to the PAN card you get after filling the detailed application form.  PAN card is mandatory for several purposes like paying income tax, filing income tax returns (ITR), opening a bank account or Demat account, applying for a debit or credit card, etc. and you can use this e-PAN for all these purposes the same way as you do with the traditional PAN card. Eligibility Every individual having valid Aadhaar Number can avail the facility. In order to avail the facility, it is important that the mobile number of the applicant is registered with the database of Unique Identification Authority of India (UIDAI). However, it should be noted that the minors cannot avail the facility. In simple terms, the facility can be availed only if the applicant satisfies the following conditions: The applicant should have a valid Aadhaar Number. The Aadhaar Number of the applicant should not be linked to any other PAN. The applicant should have a mobile number registered with the Aadhaar. Requirements of Instant PAN Facility The following are the core requisites for getting instant PAN through Aadhaar-based e-KYC: a. The applicant must possess a valid Aadhaar number that has never been linked to another PAN before. b. The applicant’s Aadhaar must be linked to the registered mobile number. c. Since the instant PAN through the Aadhaar facility offers a paperless process, applicants need not submit or upload any KYC documents. d. The applicant must not possess more than one PAN. Applicants who possess more than one valid PAN will be penalised under Section 272B(1) of the Income Tax Act, 1961. How to Apply for Instant PAN Card Through Aadhaar Step 1: Visit the official e-filing home page of the IT department (www.incometax.gov.in). Step 2: Click on the ‘Instant E-PAN’ option under the ‘Quick Links’ section of the homepage to redirect you to the instant PAN allotment webpage. Step 3: Click on the ‘Get New PAN’ button to redirect you to the instant PAN request webpage. Step 4: Enter your Aadhaar number for PAN allotment. Select the ‘I confirm that’ check box to confirm the undertaking and click on the ‘Continue’ button. Step 5: Enter the Aadhaar OTP received on your registered mobile number and click on the ‘Validate Aadhaar OTP and Continue’ button once you have agreed to validate your Aadhaar details with UIDAI. Step 6: You will be redirected to the OTP validation page, where you will be required to tick the checkbox to accept the terms and conditions and click on the ‘Continue’ button. Step 7: Enter OTP and click on the check box followed by the ‘Continue’ button. Step 8: In the next step, if your email ID is not validated, click on ‘Validate email ID’. Select the check box and click on the ‘Continue’ button. Download PAN Card The applicant needs to follow the below steps in order to check the status or download the allotted PAN: Step 1: Visit site https://www.incometaxindiaefiling.gov.in/home. Step 2: Click on ‘Instant PAN through Aadhaar’ icon provided on the left-hand side under Quick Links. Step 3: Click on the ‘Check Status / Download PAN’ icon. Step 4: Enter Aadhaar number. Step 5: Enter Captcha and click submit. FAQs Q: What should I do if I cannot update my date of birth while applying for e-PAN? If only the year of birth is available in your Aadhaar, you need to update your date of birth in Aadhaar first and apply again for e-PAN. Q: Can I apply for e-PAN through Aadhaar if I have lost the Aadhaar card? You can apply for e-PAN only if you are applying for the PAN first time and if you have a valid Aadhaar with updated KYC details. Q: What is Instant PAN? Instant PAN is a paperless, real-time PAN allotment process. It enables individuals to get their PAN instantly online, without the need for a physical application. 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 Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur |

The Rajasthan SSO (Single Sign-On) portal is an online portal developed and launched by the State Government of Rajasthan in 2013. It is designed to facilitate the citizens to access different online services under a single portal and avail benefits of various e-services. To access the e-services on the Rajasthan SSO portal, an individual should create an SSO ID by registering on the portal. The SSO ID will serve as a unique digital identity to access the e-services offered by the State Government of Rajasthan. The SSO ID can be used to access various online services like applying for a Jan Aadhar card, applying to jobs, educational institutions, etc. The Rajasthan Government implements all the schemes through the SSO ID. An individual can also get the Aadhar card, food security or government farm, labour card, etc., integrated through this portal. Services Provided on RSSO Rajasthan Single Sign-On (RajSSO) is meant to deliver numerous services of the state government. The portal seeks individuals personal data to avail various services under RSSO. As all the data entered by the people in the SSO portal is secure and safe. A common resident can use this portal for the following departments. Business Registration Bhamshah Bank Correspondence Arms License Artisan Registration e-Mitra E-Mitra Reports Attendance MIS Building Plan Approval (BPAS) Bhamashah Rojgar Srijan Yojana (BRSY) Bhamashah Swasthya Bima Yojana (BSBY) Challenge for change GST Home Portal Circuit House Management System (CHMS) DCE APP Digital Visitor Register Disaster Management, Relief & Civil Defence Department (DMRD) Drug Control Drug Control Organization (DCO) e-Bazaar e-Devasthan Electronic Health Records (EHR) Electrical Inspectorate Department (EID) e-Learning Electrical Inspectorate e-Library e-Sakhi Employment e-Tulaman Forest and Wildlife GEMS GPS Consultancy HSMS TAD Higher Technical & Medical Education (HTE) IFMS-RajSSP Integrated Health Management System (IHMS) iStart ITI APP Job Fair Labour Department Management System (LDMS) Local Self Government (LSG) Eligibility Criteria for Rajasthan SSO Portal Registration The following are eligible to register on the Rajasthan SSO portal: All residents of Rajasthan state. Indian citizens having a google account. Udhyog industrial owners or businesses having a Business Registration Number (BRN). Rajasthan state government servants having a State Insurance and Provident Fund (SIPF) number. Uses of Rajasthan SSO Portal pply for Government Jobs: An individual can apply for any state government job in Rajasthan through this portal and check the application status. Bill Payment: An individual can make bill payments using SSO ID like water, electricity, mobile and landline bills. An individual can also verify and validate the bill payment. Application Submission: Using the Rajasthan SSO ID, an individual can submit online applications for different purposes like applying for university admission, jobs, applying for RTI, licence application, seeking an arms licence, etc. Various Services in One Place: An individual can avail of various state government services such as e-Mitra, Bhamashah Card Service, Jan Aadhaar, Rajasthan Employment Service, etc., through this portal. Rajasthan SSO ID Registration Procedure The residents of Rajasthan can create SSO ID online by following the steps mentioned below: Access the RajSSO Portal Step 1: The applicant must visit the homepage of the Rajasthan SSO Portal to create SSO ID online. New User Registration Step 2: In case you are a new applicant of RSSO portal,  you have to register in the SSO portal to avail all the services offered by the government. Then click on the option “Register” for the New User Registration. Step 3: Then you will be redirected to the SSO registration page. The registration page will appear with the following options. Citizen Udyog Government Employee Registration Process for Citizens The citizens can get the digital SSO id by the following points mentioned below: Step 4: You have to click on the citizen tab and then click on the enter button. Step 5: Then you can register using one of the five digital identities through, Aadhaar Twitter account Facebook account Google account Bhamashah account A local digital identity provided by the government, which is linked to the individual’s bank accounts. Step 6: You also have to enter your mobile number that is already linked with your Aadhar card number. Step 7: After registering at SSO, you can enter the login credentials (ID and password) at shall be able to login in SSO. Registration Process for Government Sector Employees You can get the digital SSO ID as government Rajasthan employees ID for which you have to follow the below steps: Step 8: The government employees have to select “Government Rajasthan Employees” tab and then click on the Enter button if you want your digital ID as Government Employees of the Rajasthan state. Step 9: After that, you have to enter the details of the SIPF number and password. Step 10: After registering at SSO, you can enter the login credentials (ID and password), shall be able to login in SSO. Registration Process for Private Sectors Udyog (Industries) The Udyog (Industry owner) can register for SSO digital id by any of the below following steps: Step 11: You have to select the Udyog option and then click on the enter button. Step 12: After that, you register for the digital id by entering any of the below details, Business Registration Number (BRN) or Udyog Aadhaar Number (UAN) and Aadhar Number Step 13: After registering at SSO, you can enter the login credentials (ID and password) at the login space from where you can access the applications. FAQs Q: How can I update my profile information on Rajasthan SSO? There should be an option within your Rajasthan SSO account to update or edit your profile information. This may include details such as your address, contact number, and other personal information. Q: What is the eMitra service and how can I use it through Rajasthan SSO? eMitra is an initiative by the Government of Rajasthan to provide various services online. Through Rajasthan SSO, you may be able to access and avail eMitra services using your single sign-on credentials. Q: How can I reset my Rajasthan SSO password? The process for resetting your Rajasthan SSO password may involve visiting the official website, entering your registered email or mobile number, and following the instructions for password

Chartered Accountants in Noida: Find the Right Expert for Your Needs Looking for a reliable and experienced Chartered Accountant (CA) in Noida? You’ve come to the right place! This page is your one-stop resource for finding the perfect CA for your individual or business needs. Why Choose a CA in Noida? Noida is a rapidly developing city with a thriving business environment. This means there is a high demand for qualified and experienced Chartered Accountants. By choosing a CA in Noida, you can be sure of: In-depth knowledge of Indian tax laws and regulations: Noida CAs are well-versed in the complexities of Indian tax laws and regulations. This ensures that you receive accurate and up-to-date advice on your tax obligations. Experience with diverse industries: Noida CAs have experience working with a wide range of businesses, from small startups to large multinational corporations. This means they can tailor their services to meet your specific needs. Competitive fees: Noida CAs offer competitive fees, making them a cost-effective solution for your accounting needs. What Services Do CAs in Noida Offer? CAs in Noida offer a wide range of services, including: Tax preparation and filing: Whether you are an individual or a business, your CA can help you prepare and file your taxes accurately and efficiently. Accounting and bookkeeping: CAs can provide comprehensive accounting and bookkeeping services to help you keep track of your financial records. Auditing and assurance: For businesses, CAs can provide independent audits and assurance services to improve transparency and accountability. Financial planning and consulting: CAs can help you develop a sound financial plan to achieve your personal or business goals. Company formation and registration: CAs can assist you with the process of setting up a new company in India. And much more! How to Find the Best CA in Noida: Consider your specific needs: What services are you looking for? What is your budget? Do your research: Read online reviews and compare prices from different CAs. Ask for referrals: Talk to your friends, family, and business associates for recommendations. Meet with potential CAs: Schedule consultations with a few different CAs to find the right fit for you. Here are some additional tips for finding the best CA in Noida: Look for a CA who is a member of the Institute of Chartered Accountants of India (ICAI). Choose a CA who has experience working with businesses in your industry. Make sure the CA is available to meet with you regularly. Ask about the CA’s fees and billing structure. By following these tips, you can find the best CA in Noida to help you achieve your financial goals.

committee of creditors (1) The interim resolution professional shall after collation of all claims received against the corporate debtor and determination of the financial position of the corporate debtor, constitute a committee of creditors. (2) The committee of creditors shall comprise all financial creditors of the corporate debtor: Provided that a 1[financial creditor or the authorised representative of the financial creditor referred to in sub-section (6) or sub-section (6A) or sub-section (5) of section 24, if it is a related party of the corporate debtor,] shall not have any right of representation, participation or voting in a meeting of the committee of creditors: 2[Provided further that the first proviso shall not apply to a financial creditor, regulated by a financial sector regulator, if it is a related party of the corporate debtor solely on account of conversion or substitution of debtinto equity shares 7[or completion of such transactions as may be prescribed], prior to the insolvency commencement date.] (3) 3[Subject to sub-sections (6) and (6A), where] the corporate debtor owes financial debt s to two or more financial creditors as part of a consortium or agreement, each such financial creditor shall be part of the committee of creditors and their voting share shall be determined on the basis of the financial debts owed to them. (4) Where any person is a financial creditor as well as an operational creditor, – (a) such person shall be a financial creditor to the extent of the financial debt owed by the corporate debtor, and shall be included in the committee of creditors, with voting share proportionate to the extent of financial debts owed to such creditor; (b) such person shall be considered to be an operational creditor to the extent of the operational debt owed by the corporate debtor to such creditor. (5) Where an operational creditor has assigned or legally transferred any operational debt to a financial creditor, the assignee or transferee shall be considered as an operational creditor to the extent of such assignment or legal transfer. (6) Where the terms of the financial debt extended as part of a consortium arrangement or syndicated facility 4[***] provide for a single trustee or agent to act for all financial creditors, each financial creditor may- (a) authorise the trustee or agent to act on his behalf in the committee of creditors to the extent of his voting share; (b) represent himself in the committee of creditors to the extent of his voting share; (c) appoint an insolvency professional (other than the resolution professional) at his own cost to represent himself in the committee of creditors to the extent of his voting share; or (d) exercise his right to vote to the extent of his voting share with one or more financial creditors jointly or severally. 5[ (6A) Where a financial debt— (a) is in the form of securities or deposits and the terms of the financial debt provide for appointment of a trustee or agent to act as authorised representative for all the financial creditors, such trustee or agent shall act on behalf of such financial creditors; (b) is owed to a class of creditors exceeding the number as may be specified, other than the creditors covered under clause (a) or sub-section (6), the interim resolution professional shall make an application to the Adjudicating Authority along with the list of all financial creditors, containing the name of an insolvency professional, other than the interim resolution professional, to act as their authorised representative who shall be appointed by the Adjudicating Authority prior to the first meeting of the committee of creditors; (c) is represented by a guardian, executor or administrator, such person shall act as authorised representative on behalf of such financial creditors, and such authorised representative under clause (a) or clause (b) or clause (c) shall attend the meetings of the committee of creditors, and vote on behalf of each financial creditor to the extent of his voting share. (6B) The remuneration payable to the authorised representative- (i) under clauses (a) and (c) of sub-section (6A), if any, shall be as per the terms of the financial debt or the relevant documentation; and (ii) under clause (b) of sub-section (6A) shall be as specified which shall be form part of the insolvency resolution process costs.] 6 [(7) The Board may specify the manner of voting and the determining of the voting share in respect of financial debts covered under sub-sections (6) and (6A). (8) Save as otherwise provided in this Code, all decisions of the committee of creditors shall be taken by a vote of not less than fifty-one per cent. of voting share of the financial creditors: Provided that where a corporate debtor does not have any financial creditors, the committee of creditors shall be constituted and shall comprise of such persons to exercise such functions in such manner as may be specified.] (9) The committee of creditors shall have the right to require the resolution professional to furnish any financial information in relation to the corporate debtor at any time during the corporate insolvency resolution process. (10) The resolution professional shall make available any financial information so required by the committee of creditors under sub-section (9) within a period of seven days of such requisition.   Amendment 1Subs. by Act No. 26 of 2018, sec. 15 (i) (a), for the words “related party to whom a corporate debtor owes a financial debt ” (w.e.f. 6-6-2018). 2Ins. by Act No. 26 of 2018, sec. 15 (i) (b) (w.e.f. 6-6-2018). 3Subs. by Act No. 26 of 2018, sec. 15 (ii), for the word “Where” (w.e.f. 6-6-2018). 4The words “or issued as securities” omitted by Act. No 26 of 2018, sec. 15 (iii) (w.e.f. 6.6.2018). 5Ins. by Act No. 26 of 2018, sec. 15(iv) (w.e.f. 6-6-2018). 6Subs. by Act No. 26 of 2018, sec. 15 (v) (w.e.f. 6.6.2018), before substitution, the clauses (7) & (8) as under: – “(7) The Board may specify the manner of determining the voting share in respect of financial debts issued as securities under sub-section (6). (8) All decisions of the committee of creditors shall be taken by a vote of not less than seventy – five per cent. of voting share of the financial creditors:” 7Ins. by Act No. 1 of 2020, sec. 7 (w.e.f. 28-12-2019). 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 |

Unique Account Number, allocated by EPFO, serves as a single id for multiple member ID that has been given to an individual by various establishments. Every Employee Provident Fund (EPF) Scheme beneficiary is allocated a Universal Account Number (UAN). This 12 digit number permits an employee to connect all the PF accounts across different organisations and access them under one umbrella called as UAN Portal. This portal comprises of KYC details, service record, UAN Card etc. The transfer and withdrawal of provident fund amount are made simple using EPF member e-Seva. Universal Account Number (UAN) is important for EPF account holders as the entire process related to the Employee Provident Fund (EPF) services are now operated online. Accessing your PF account services like withdrawal, checking EPF balance without the help of an employer, and PF loan application is easy due to the EPFO portal. This article covers everything about your Universal Account Number. Universal Account Number or UAN The Universal Account Number or UAN is a 12-digit unique number assigned to every employee contributing to the EPF. It is generated and allotted by the Employees’ Provident Fund Organisation (EPFO) and authenticated by the Ministry of Labour and Employment, Government of India. The UAN of an employee remains the same throughout his life irrespective of the number of jobs they change.  Every time an employee switches his/her job, EPFO allots a new member identification number or EPF Account (ID) linked to the UAN. As an employee, one can request a new member ID by submitting the UAN to the new employer. Once the member ID is created, it gets linked to the UAN of the employee. Hence, the UAN will act as an umbrella for the multiple member IDs allotted to the employee by different employers. UAN Login Here are the steps to log in to the UAN Portal. Step 1: Login to the website The user has to login to the official website. Step 2: Click Our Services The user has to click on the ‘Our Services’ option form on the home page. Step 3: Click For Employees The user has to click ‘For Employees’ under our services. Step 4: Select Member Passbook The user has to then select ‘Member Passbook Once logged in, the user can view the UAN card, profile and service history. UAN Registration Procedure The user has to login to the UAN Login Portal. Here are the steps to log in to the portal. Step 1: Click on Activate UAN The user has to click on ‘Activate UAN’ from the ‘Important Links’ section. Step 2: Enter the Details The user has to enter the details and then click on ‘Get Authorization PIN’. A PIN will be sent to the registered mobile number that is registered with EPFO. Step 3: Enter the PIN The user has to enter the PIN to activate the UAN account. A computerised password will be sent via SMS to the user. Step 4: Change Password Once logged in, the user has to change the password. UAN Status Here are the steps for checking the UAN Status in the EPF Portal. Step 1: Log in to the Portal The applicant has to log in to the EPF Portal. Step 2: Click on Our Services The applicant has to click on the ‘Our Services’ option and click ‘For Employees’. Step 3: Click on UAN Online Service After clicking on UAN Online Service, the applicant has to click on UAN Online Service (OCS/ OTCP). Step 4: Click on Know Your UAN Status The applicant has to click on ‘Know Your UAN Status’ link. tep 5: Enter the Details The applicant has to enter details like the PF number or Member ID or PAN or Aadhar number, date of birth and mobile number. Step 6: Click Get Authorization Pin The applicant has to click on the ‘Get Authorization Pin’ option. The authentication pin will be sent to the registered mobile number. Step 7: Click Validate OTP and Get UAN After receiving the authorisation pin, the applicant has to click on ‘Validate OTP and Get UAN’. Step 8: Receiving UAN number The UAN number and its status will be sent via message to the registered number. Procedure to Check Balance An individual can check balance in the EPFO Portal by the following steps. Step 1: Log in to the Portal The applicant has to log in to the EPF Portal. Step 2: Click on Our Services The applicant has to click on the ‘Our Services’ option and then click on ‘For Employees’. Step 3: Click on Member Passbook The user has to click ‘Member Passbook’ option. Step 4: Enter the Details The user has to enter details like username, password and clear the Captcha code. Once all these procedures are done, the user can view the balance. Advantages of UAN to Employees Every new PF account with a new job will come under the umbrella of a single unified account. It is easier to withdraw (fully or partially) PF online with this number. The employees can transfer the PF balance from old to new using this unique account number. Any time you want a PF statement (visa purpose, loan security, etc.), you can download one instantly – either by logging in using the member ID or UAN or by sending an SMS. There is no need for new employers to validate your profile if the UAN is already Aadhaar and KYC-verified. UAN ensures that employers cannot access or withhold the PF money of their employees. It is easier for employees to ensure that their employer regularly deposits their contribution in the PF account. How to Update Mobile Number When You Have Forgotten Your Password? Step 1: Visit the UAN Portal. Step 2: Click on the ‘Forgot Password’ option. Step 3: Enter your UAN and the displayed captcha details and click on the ‘Submit’ button. Step 4: Enter your name, gender, and date of birth and click on the ‘Verify’ button.  Step 5: Enter your Aadhaar number, and captcha code, and click on the ‘Verify’ button. Step 6: Once the details you have entered get validated, key

Power to make rules (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: 1[(a) the contribution of such higher amount under sub-clauses (i) and (ii) of clause (ta) of section 2; (aa) the terms and conditions to be fulfilled by class or classes of limited liability partnerships under long line to clause (ta) of section 2; (ab) the form and manner of prior consent to be given by designated partner under sub-section (3) of section 7;] (b) the form and manner of particulars of every individual agreeing to act as designated partner of limited liability partnership under sub-section (4) of section 7; (c) the conditions and requirements relating to the eligibility of an individual to become a designated partner under sub-section (5) of section 7; (d) the manner of filing the incorporation document and payment of fees payable thereof under clause (b) of sub-section (1) of section 11; (e) the form of statement to be filed under clause (c) of sub-section (1) of section 11; (f) the form of incorporation document under clause (a) of sub-section (2) of section 11; (g) the information to be contained in the incorporation document concerning the proposed limited liability partnership under clause (g) of sub-section (2) of section 11; (h) the manner of serving the documents on a limited liability partnership or a partner or a designated partner and the form and manner in which any other address may be declared by the limited liability partnership under sub-section (2) of section 13; (i) the form and manner of notice to the Registrar and the conditions in respect of change of registered office under sub-section (3) of section 13; (j) the form and manner of application and amount of fee payable to the Registrar under sub-section (1) of section 16; (k) the manner in which names will be reserved by the Registrar under sub-section (2) of section 16; 2[(ka) the manner of allotting a new name to the limited liability partnership under sub-section (3) of section 17] (l) the manner in which an application may be made by an entity under sub-section (1) of section 18; (m) the form and manner of notice of change of name of limited liability partnership and the amount of fee payable under section 19; (n) the form and manner of the limited liability partnership agreement and the changes made therein and the amount of fee payable under sub-section (2) of section 23; (o) the form of notice, the amount of fee payable and the manner of authentication of the statement under clauses (a), (b) and (c) of sub-section (3) of section 25; (p) the manner of accounting and disclosure of monetary value of contribution of a partner under sub-section (2) of section 32; (q) the books of account and the period of their maintenance under sub-section (1) of section 34; (r) the form of Statement of Account and Solvency under sub-section (2) of section 34; (s) the form, manner, fee and time of filing of Statement of Account and Solvency under sub-section (3) of section 34; (t) the audit of accounts of a limited liability partnership under sub-section (4) of section 34; 3[(ta) the standards of accounting and auditing under section 34A;] (u) the form and manner of annual return and fee payable under sub-section (1) of section 35; (v) the manner and amount of fee payable for inspection of incorporation document, names of partners and changes made therein, Statement of Account and Solvency and Annual Return under section 36; (w) the destruction of documents by Registrar in any form under section 40; (x) the amount required as security under clause (a) of sub-section (3) of section 43; (y) the amount of security to be given under section 44; (z) the fee payable for furnishing a copy under clause (b) of sub-section (2) of section 49; (za) the manner of authentication of report of inspector under section 54; (zb) the form and manner of particulars about conversion under the proviso to sub-section (1) of section 58; (zc) in relation to establishment of place of business and carrying on business in India by foreign limited liability partnerships and regulatory mechanism and composition under section 59; (zd) the manner of calling, holding and conducting meeting under sub-section (1) of section 60; (ze) in relation to winding up and dissolution of limited liability partnerships under section 65; (zf) the manner and conditions for filing document electronically under sub-section (1) of section 68; 4[(zfa) the powers and duties to be discharged by the Registrars and the terms and conditions of their service under sub-section (3) of section 68A; (zfb) the payment of additional fee for filing of document or return and the payment of different fee or additional fee under section 69; (zfc) the form and fee for filing of appeal under sub-section (3) of section 72;] (zg) the manner for striking off the names of limited liability partnerships from the register under section 75; 5[(zga) the manner of appointing adjudicating officers for adjudging penalty under sub-section (1) of section 76A; (zgb) the form, manner and fee for filing an appeal against the order made by the adjudicating officer under sub-section (6) of section 76A] (zh) the form and manner of statement containing particulars and amount of fee payable under sub-paragraph (a) of paragraph 4 of the Second Schedule; (zi) the form and manner of particulars about conversion under proviso to paragraph 5 of the Second Schedule; (zj) the form and manner of the statement and the amount of fee payable under sub-paragraph (a) of paragraph 3 of the Third Schedule; and (zk) the form and manner of particulars about conversion under the proviso to paragraph 4 of the Third Schedule; (zl) 6[omitted] (zm) the form and manner of particulars about conversion under the proviso to paragraph 5 of the Fourth Schedule. (3) Every rule made under this Act by the Central Government shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, or both Houses agree that the