Annual Information Statement (AIS)– Income in respect of units of non-resident u/s 115A(1)(a)(iiab) Recently, the Income Tax Department rolled out the Annual Information Statement on its compliance portal. It is a tool that provides a comprehensive view of all the financial transactions undertaken by the taxpayer in a respective financial year. Annual Information Statement sums […]
eForm DIR-6 is required to be filed pursuant to Rule 12(1) of the Companies (Appointment and Qualification of Directors) Rules, 2014 and Rule 10 of the Limited Liability Partnership Rules, 2009 which is reproduced for your reference.
eForm DIR-5 – Application for surrender of Director Identification Number (DIN) Part I – Law(s) Governing the eForm DIR-5 Section and Rule Number(s) eForm DIR-5 is required to be filed pursuant to Section 153 of the Companies Act, 2013 & Rule 11 (f) of Companies (Appointment and Qualification of Directors) Rules, 2014 which are reproduced […]
Sexual Harassment results in violation of fundamental rights of a woman to equality under article 14 and 15 of the Constitution of India and her right to live with dignity under article 21 of constriction and right to practice any profession or to carry out any trade or business with includes a right to safe […]
Uttrakhand has developed its industrial infrastructure including Integrated Industrial Estates, sector parks and well developed industrial estates. Its Government has introduced numerous policies to enhance the ease of doing business in the state.
Annual Information Statement – Interest on bonds & government securities (AIS) The income tax department has newly introduced Annual Information Statement (AIS). AIS is likely to replace existing Form 26AS once the same is fully validated and operational. Accordingly, all the taxpayer is now required to grab more and more information about various information categories […]
1. Compliance burden reduced for GST Taxpayers -Taxpayers with Annual Aggregate Turnover (AATO) upto 2 5 Crore not required to file the reconciliation statement in FORM GSTR-9C for FY 2020-21 onwards -Taxpayers with AATO above 2 5 Crore can now self-certify the reconciliation statement in FORM GSTR-9C for FY 2020-21 onwards (instead of getting it […]
GST Returns: Monthly vs Quarterly Point of difference Monthly Quarterly (QRMP) Applicability Mandatory if Annual Aggregate Turnover (AATO) is more than ₹5 crores. Can be opted if AATO is not more than ₹5 crores. No. of returns to be filed GSTR-1: 12 returns for 12 months GSTR-3B: 12 returns for 12 months GSTR-1: 4 returns […]
eForm CRA-4- Form for Filing cost Audit report with Central Government Part I – Law(s) Governing the eForm CRA-4 Rule Number(s) eForm CRA-2 is required to be filed pursuant to section 148(6) of Companies Act, 2013 and rule 6(6) of the Companies (cost records and audit) Rules, 2014 which are reproduced for your reference. Section […]
eForm MSME FORM I – Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprises. Part I – Law(s) Governing the eForm MSME FORM I Section and Rule Number(s) eForm MSME FORM-I is required to be filed pursuant to Order dated 22 January, 2019 issued under […]
