- To carry on in India or elsewhere the business as manufacturers, producers, processors, importers, exporters, buyers, sellers, stockiest, agent, reseller, merchants, suppliers, crushers, shapers, polishers, grinders, converters, finishers or otherwise deal in all kinds of granites, marbles, stones, tiles, glazed tiles, limestone, slate stones, Chalk, Clay, Precious stones, kota stones and other stones or deposits, tiles and other related products.
- To purchase, or otherwise take on lease, acquire any mining rights, mines, quarrying, setting up cutting and polishing unit, trading in granite blocks, polished slabs, tiles, monuments, slate stone and marbles.
प्रत्येक व्यक्ति या संस्था राजस्थान में व्यवसाय की निजी सुरक्षा एजेंसियों (सिक्योरिटी गार्ड बिज़नेस) को चलाना चाहती है, होमगार्ड ऑफिस में होमगार्ड के महानिदेशक को एक आवेदन देकर व्यवसाय चलाने के लिए लाइसेंस लेना आवश्यक है।
निजी सुरक्षा एजेंसी व्यवसाय लाइसेंस के लिए कौन आवेदन कर सकता है:
- प्रोप्राइटरशिप फर्म के तहत व्यक्तिगत
- साझेदारी फर्म (Partnership Firm)
- सीमित दायित्व भागीदारी ( LLP)
- प्राइवेट लिमिटेड कंपनी
निजी सुरक्षा एजेंसी लाइसेंस के लिए आवेदन करने के लिए आवश्यक सूचना और दस्तावेज:
- व्यक्तिगत / भागीदारों / निदेशकों का पैन कार्ड
- व्यक्तिगत / भागीदारों / निदेशकों का आधार कार्ड
- व्यक्तिगत / साझेदारों / निदेशकों की मतदाता पहचान पत्र / डीएल बिजली का बिल और
- किराया समझौता, यदि कार्यालय के पते पर किराए पर लिया जाता है (प्रक्रिया के दौरान कार्यालय का पुलिस सत्यापन होगा)
- प्राधिकृत हस्ताक्षरकर्ता की पाँच पासपोर्ट आकार की तस्वीर
- बोर्ड संकल्प विधिवत पारित फर्म / कंपनी का
- दुकान अधिनियम लाइसेंस (यदि आपको दुकान अधिनियम लाइसेंस प्राप्त करने के लिए किसी भी मदद की आवश्यकता है, तो कृपया 9782280098 पर संपर्क करें
- लेटरहेड पर फर्म का प्रोफाइल
- फर्म का लोगो ड्रेस के साथ गार्ड की पूरी फोटो
- पिछले अनुभव निल आपराधिक रिकॉर्ड
- प्रशिक्षण लाइसेंस (हम आपको वह पाने में मदद करेंगे)
- आवेदन पत्र के साथ होमगार्ड कार्यालय को देय आवश्यक शुल्क: रुपये का डीडी। 25000 / – राजस्थान के लिए और रु। अधिकतम 3 शहर के साथ प्रति शहर के लिए 5000 प्रक्रिया के लिए
समय सीमा: आम तौर पर प्रक्रिया के दौरान लगभग 3-6 महीने लगते हैं।
Fastlegal राजस्थान में निजी सुरक्षा एजेंसी व्यवसाय के लिए पंजीकरण सेवाएं प्रदान करता है, यदि आप कोई सहायता चाहते हैं तो कृपया हमें मेल करें [email protected] या 9782280098 पर कॉल करें
*FLA return due date extended to 31.07.2019*
In view of the recent change in reporting platform for submission of FLA return, the last date for filing the FLA return for 2018-19 has been extended to July 31, 2019 for convenience of reporting this year.
With the ease in incorporation procedure for Company , MCA has come out with another notification that waives off filing of form INC-12 for Section 8 Companies, form INC -12 was required to be filed to ROC after obtaining name approval of the Company for obtaining Licence for Section 8 Company. Once the Licence for Incorporation of Section 8 company is obtained , the Company Incorporation application in SPICE form can be filed.
Now MCA has substituted the Form INC -12 with SPICE form and SPICE form to be amended accordingly.
Further in case of draft memorandum , the word Memorandum , further this also eases the incorporation process , as draft MOA was required to be filed with INC-12 earlier when applying for section 8 Company licence.
In case of Existing Company Company wants to Apply for conversion into section 8 company , the form INC -12 will be required to file for Application for grant of License to an existing company under Section 8
IMPORTANT FORMS TO BE FILED
|E-form||Purpose of the Form||When to File|
|DIR-3 KYC||Any person who has been allotted “Director Identification Number(DIN/DPIN) needs to file DIR-3-KYC to update KYC details||On or before 30th June of every financial Year|
|Return of Deposits
One time return of outstanding receipt of money or loan by a company which is not considered as deposits as per rule 2 (1) (c)
Filling is required to be done for both secured & unsecured outstanding money/loan not considered as deposits.
Period of outstanding loan/money shall be from April 01, 2014 till March 31st, 2019.
|On or before 29th June, 2019|
|MSME 1||Details of all outstanding dues to Micro or small enterprises suppliers||– within 30 days from the deployment of form on MCA i.e. 30th May, 2019 after that half yearly
– For the period of April to September-by 31st October
– For the period of October to March-by 30th April.
|ADT-1||For appointment of Auditor||Within 15 days of the AGM|
|Form INC 22A Active||Active Form – for Verification of Office and Compliance||15th June|
|AOC-4||Financial Statement||Within 30 days of the AGM|
|MGT-7||Annual Return||Within 60 days of the AGM|
|DIR-12||Addition, cessation, or change in designation of directors||Within 30 days of the Event|
|Income Tax Return||Income Tax Return for Private Limited Company||On or before 30th September, 2019|
|TDS Return||Tax Deduction||To be filed quarterly within 30 days of end of quarter, except in case of Quarter ending on March, in which return to be filed within 90days from the end of quarter?|
House Rent Allowance (HRA)
As the name suggests HRA is a specific allowance that is granted by the employer to employee to meet the expenses incurred on rent. As per section 10 of Income Tax Act, 1961 Amount of HRA is not included in the total income of a person, which results in reduced tax liability. For claiming benefits of HRA exemption following conditions must be satisfied:
- The employee has actually incurred expenditure on payment of rent i.e. he/she is living in a rented house.
- The employee must not be the owner of the house in which he/she is living.
HRA Exemption limit
HRA exemption amount is calculated on the basis of area or place in which such house taken on rent by the employee is situated. Actual amount of HRA exemption shall be least of following:
- Actual HRA received by the employee during the period he/she was living in rented house in the previous year.
- Rent paid by the employee minus ten percent of basic salary.
- 50% of the basic salary if rented house is in metro city or 40% of basic salary if rented house is in non-metro city.
Here basic salary is basic+DA+commission on sale at fixed rate.
Deduction of Rent for self-employed and those not receiving any HRA
Section 80GG of Income Tax Act provide for deduction of any rent paid by a person from his total income which reduces his/her tax liability. For claiming the deduction under this section following conditions must be satisfied:
- The assessee or his spouse or minor child or HUF of which he is a member does not own a residential house at the place where the assessee currently residing or performing duties of his office or employment or carries on his business or profession;
- The assessee does not own a residential house at any other place which is self-occupied.
- The assessee is self-employed or salaried.
- If salaried, the assessee is not receiving any HRA from employer.
To claim deduction under this section the assessee is required to file form 10BA containing details of payment of rent.
Eligible Rent deduction amount: Maximum deduction in respect of rent paid by the assessee shall be least of the following:
- Five thousand Rupees Per Month.
- twenty-five percent of total income of the assessee for the year.
Quick FAQ and notes
What if I forget to submit my rent receipts to my employer?
You can claim HRA exemption while filing your Income Tax Return.
Can I claim HRA exemption if I am paying rent to my spouse (Husband/Wife)?
No, it is not allowed as per the provisions of Income Tax.
Do I need to upload any document with my Income Tax Return for claiming HRA exemption?
No, but it is advisable to keep relevant documents handy in case you receive any notice from tax authority.
Can I claim HRA exemption if I am paying rent to my parents?
Yes, you can claim HRA exemption while paying rent to your parents. You may execute a rent agreement with your parents and get rent receipts signed from them to avoid any tax litigation.
What are the documents required for claiming HRA exemption?
- Rent Agreement
- Rent Receipts
- Pan of landlord if annual rent is more than one lakh rupees.
Please call at +91-9782280098 to connect with Fastlegal team members.
Ministry of Corporate Affairs extended date of filing form active INC 22A to 15th June 2019 for the companies which are registered on or before 31st December 2017
Official Notification form MCA
An NGO ( Society/Section 8 Company/ Trust ) can obtain registration under 12A so that no tax is levied on the Surplus Income of NGO and 80G registration can be obtained so that Donner can claim tax exemption up to 50% of amount donated subject to maximum 10% of Gross Total Income of Donner.
What is 12A Registration of NGO
Once NGO has obtained 12A registration, NGO gets Tax Benefits that the Surplus Income of NGO becomes non taxable.
What is 80G Registration of NGO
An Institution having 80G Registration provides tax benefits to donor up to 50% of donation made to such institution, subject to maximum 10% of Gross Total Income of Donor
Procedure for Registration under Section 12AA and 80G:
- The Application is required to be made in form 10A and 80G
- The Application is required to filed with Correct Information as regard to Institution , Such as Name , Address and KMP, Date of Incorporation
- Details of Author(s)/Founder(s), like PAN , Name , Address
- Details of Trustees/Office Bearers/Directors as on the date of filing of application
- Objects of Institution such as Relief to poor , Medical , Education etc
- The Application should be accompanied with
- Annual Accounts of Last Three Year or Accounts from the Date of Incorporation or Formation Certificate of Incorporation, Registration or Trust Deed Note on Activities of Institution
Once the Application is Submitted, the Income Tax Department Exemption ward will issue questionnaire asking for some more documents and
Sample Questionnaire :
1 A declaration that no part of the income of the Trust/ Society/ Non Profit Company enures, directly or indirectly for the benefit of any person specified in section 13(1)(c) of the Income Tax Act, 1961 and that no part of the income or property of the Trust/ Society/Company was ever used or applied for the benefit of any person specified in section 13(1)(c) of the Income Tax Act, 1961, duly signed by the Authorized Signatory.
2 A note specifying the main area of your charitable/ religious activities and a projection/ plan for the main charitable/ religious activities to be undertaken in the next two years.
3 Please attach a ‘No Objection Certificate’ from the owner of the premises from which you are operating along with proof of his ownership.
4 Please attach a certified copy of annual accounts since inception/ during last three years.
5 Please attach a certified copy of the Trust Deed/ Memorandum of Assosiation and produce original copy for verification.
6 Please attach a copy of the proof of identity of the main Trustee/ President or Secretary of the Trust/ Society/ Non Profit Company.
7 Please attach a note on activities conducted since inception/ during last three years.
8 Please attach details of donations made since inception/ during last three years.
9 Please attach details of donations received, including corpus donation, received since inception/ during last three years.
10 Please attach details of your bank accounts including name of the bank, branch, type of account and number of account
11 Please file an undertaking that there will be no infringement to the 1st proviso to section 2(15) of the Income Tax Act, 1961.
12 Please specify the category of charitable purposes provided in section 2(15) of theIncome-Tax Act, 1961 in which your case falls, i.e., whether your objective is relief ofthe poor/ education/ yoga/ medical relief/ preservation of environment (includingwatersheds, forests and wildlife)/ preservation of monuments or places of artistic/historic interest/ advancement of any other object of general public utility/ religiousactivities.
13 Your Trust Deed/ Memorandum of Association does not have Irrevocability Clause.Please include this clause in your Trust Deed/ Memorandum of Association and file acertified copy of the amended Trust Deed/ Memorandum of Association.
14 Your Trust Deed/ Memorandum of Association does not have a clause that thebeneficiaries are a section of the public and not specific individuals. Please includethis clause in your Trust Deed/ Memorandum of Association and file a certified copyof the amended Trust Deed/ Memorandum of Association.
15 Your Trust Deed/ Memorandum of Association does not have any clause providingthat in the event of dissolution of Trust/ Society/ Non Profit Company,the funds/assets of the Trust/ Society/ Non Profit Company will be transferred only to someother Trust/ Society/ Non Profit Company having similar objectives. Please includethis clause in your Trust Deed/ Memorandum of Association and file a certified copyof the amended Trust Deed/ Memorandum of Association.
16 Your Trust Deed/ Memorandum of Association does not have any clause providingthat the funds/ property of the trust will be used only for the objectives of theTrust/Society/ Non Profit Company. Please include this clause in your TrustDeed/Memorandum of Assosiation and file a certified copy of the amended TrustDeed/Memorandum of Assosiation.
17. If the Trust Deed/ MOA etc. are in vernacular language, please furnish certified translatedcopy of entire Trust Deed/ MOA in English/ Hindi.
18. Photocopy of PAN card(s) of the organisation along with the original PAN card forverification.
19. Copies of Income Tax Returns filed for last three years along with computation and AuditReport in Form No. 10B.
20. If represented through authorized representative, duly discharged letter of authorityalongwith name, address, mobile no. and e-mail address may be furnished.
21. Details of charitable or religious activities actually carried out by the organisation since its inception. In case no such activities have been carried out in any of earlier financial years, please furnish such details for the current financial year till date along with the documentary evidence
22. In case of schools/ hospitals, whether necessary the permission from the State Govt./ Local bodies has been obtained? File a copy of same.
23. In the case of any change in trustee/ member/ principal officer/ address of the organisation, copy of relevant change report from Charity Commissioner/ Registrar of Companies may be filed.
24. If any donation from foreign country is received then submit the details of registration under FCRA alongwith donation received and purpose thereof.
25. Please furnish online Acknowledgement receipt of Form No. 10G/ If applied
A hearing is required to be attended for submitting the documents and information as per questionnaire.
Once the CIT, Exemption is satisfied about the Grant of Registration under Section 12A and 80G , he may grant the Registration or call for more such information to the satisfaction of CIT.
Fastlegal Provides 12A and 80G Registration Services in Rajasthan , Please call 9782280098 or email at [email protected]
As per rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014, “every individual who has been allotted a Director Identification Number (DIN) as on 31st March of a financial year as per these rules shall, submit e-form DIR-3-KYC to the Central Government on or before 30th April of immediate next financial year. Provided that every individual who has already been allotted a Director Identification Number (DIN) as at 31st March, 2018, shall submit e-form DIR-3 KYC on or before 5th October,2018.”
However, the DIR-3 KYC e-form presently available on the portal does not cater for the following: (i) Filing on annual basis, and (ii) Filing in respect of DINs allotted post 31 March 2018. It presently caters only to those individuals who were allotted DINs as on 31st March 2018 and whose DINs have been marked as ‘Deactivated due to non-filing of DIR-3 KYC’. Stakeholders may please note that DIN holders are required to file the DIR-3 KYC form every year, so that they are aware of and confirm the data & information as available in the MCA21 system.
With the objective of making the form more user friendly, the form is presently being modified to enable pre-filling of data & information so that annual filings can be done by DIN holders in a simple and user friendly manner.
The revised form, which will be shortly deployed, can be filed without any fee within a period of 30 days from the date of deployment. Accordingly, DIN holders who had filed DIR-3 KYC form earlier and complied with the said provisions may kindly await the deployment of the modified form for fulfilling their compliance requirements.