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Advocate Dhawal Jain

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The ITR SAGA – The Who, when and what of the Annual Disclosure Exercise

Income Tax : ITR forms were introduced with a view to enhance simplification and information disclosures from the assessees. The forms required...

July 7, 2015 1902 Views 0 comment Print

Single Member / One Person Company – Features, Origin & current scenario

Company Law : Thus, Single Member Company or One Person Company has been defined as A Company which has only one person as a member under sub se...

February 3, 2014 8788 Views 0 comment Print


Latest Posts in Advocate Dhawal Jain

The ITR SAGA – The Who, when and what of the Annual Disclosure Exercise

July 7, 2015 1902 Views 0 comment Print

ITR forms were introduced with a view to enhance simplification and information disclosures from the assessees. The forms required extensive disclosures such as bank account disclosures held during the year including dormant accounts, details of foreign trips including number of visits and sums expended from assessee’s own sources . Aadhaar has, like in other essential services, crawled into the Income-tax Returns also.

Single Member / One Person Company – Features, Origin & current scenario

February 3, 2014 8788 Views 0 comment Print

Thus, Single Member Company or One Person Company has been defined as A Company which has only one person as a member under sub section 62 of section 2 of the Companies Act, 2013. It is now possible for a person, competent to enter a contract, to start such One Person Company which is like a proprietary firm with the benefits of a Limited Company.

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