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  1. <?xml version='1.0' encoding='UTF-8'?><?xml-stylesheet href="http://www.blogger.com/styles/atom.css" type="text/css"?><feed xmlns='http://www.w3.org/2005/Atom' xmlns:openSearch='http://a9.com/-/spec/opensearchrss/1.0/' xmlns:blogger='http://schemas.google.com/blogger/2008' xmlns:georss='http://www.georss.org/georss' xmlns:gd="http://schemas.google.com/g/2005" xmlns:thr='http://purl.org/syndication/thread/1.0'><id>tag:blogger.com,1999:blog-6394783004341636239</id><updated>2024-03-12T16:16:37.526-07:00</updated><category term="#BEN-2"/><category term="#GST"/><category term="#ITC"/><category term="#ITC Restrictions"/><category term="#NRI TDS"/><category term="#SBO"/><category term="#deposit"/><category term="#dpt-3"/><category term="#export service"/><category term="#sale of property"/><category term="GST on export of service"/><category term="TDs rate for nri"/><category term="income tax"/><category term="presumptive profit"/><category term="tax audit"/><title type='text'>Ashwani Rastogi</title><subtitle type='html'>A expert chartered accountants</subtitle><link rel='http://schemas.google.com/g/2005#feed' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/posts/default'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/'/><link rel='hub' href='http://pubsubhubbub.appspot.com/'/><link rel='next' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default?start-index=26&amp;max-results=25'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><generator version='7.00' uri='http://www.blogger.com'>Blogger</generator><openSearch:totalResults>84</openSearch:totalResults><openSearch:startIndex>1</openSearch:startIndex><openSearch:itemsPerPage>25</openSearch:itemsPerPage><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-8281241530588963468</id><published>2019-11-11T09:00:00.000-08:00</published><updated>2019-11-12T22:33:23.712-08:00</updated><category scheme="http://www.blogger.com/atom/ns#" term="#GST"/><category scheme="http://www.blogger.com/atom/ns#" term="#ITC"/><category scheme="http://www.blogger.com/atom/ns#" term="#ITC Restrictions"/><title type='text'>From this month entire industry hit by restrictions of 20% of ITC</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  2. &lt;b&gt;&lt;u&gt;&lt;span style=&quot;color: red; font-family: inherit;&quot;&gt;GST Latest update circular 123/42/2019 dt.11.11.19&lt;/span&gt;&lt;/u&gt;&lt;/b&gt;&lt;br /&gt;
  3. &lt;div dir=&quot;ltr&quot;&gt;
  4. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span style=&quot;text-align: justify;&quot;&gt;&lt;br /&gt;&lt;/span&gt;
  5. &lt;span style=&quot;text-align: justify;&quot;&gt;Now there are lots of confusions arrised? how to avail ITC in form 3B by filling this month by 20th November. I tried to give clarity:-&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  6. &lt;div dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;&gt;
  7. &lt;span style=&quot;color: black; font-family: inherit;&quot;&gt;This being a new provision, the restriction is not imposed through the common portal and it is the responsibility of the taxpayer to calculate ITC on its own while filling form 3B on the basis of form 2A at each month interval.&lt;/span&gt;&lt;br /&gt;
  8. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span style=&quot;background-color: white; font-size: 15.6816px; text-align: start;&quot;&gt;This means going forward, it will be mandatory for the buyers to match the&amp;nbsp;&lt;/span&gt;ITC&lt;span style=&quot;background-color: white; font-size: 15.6816px; text-align: start;&quot;&gt;&amp;nbsp;claimed with the details uploaded by the vendors.&amp;nbsp;&lt;/span&gt;&lt;span style=&quot;background-color: white; font-size: 15.6816px; text-align: start;&quot;&gt;For example, say in the month of April, the input tax credit available (as per books) is Rs 1,500. Out of this, certain vendors wherein input tax credit involved is say Rs 500 have not filed their&amp;nbsp;&lt;/span&gt;GSTR-1&lt;span style=&quot;background-color: white; font-size: 15.6816px; text-align: start;&quot;&gt;. Now, due to amendment, the buyer can avail ITC only to the extent of Rs 1,200 (i.e. 120% of R 1,000) and not 1,500.&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
  9. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;/span&gt;
  10. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span style=&quot;color: black; font-family: inherit;&quot;&gt;&lt;br style=&quot;background: rgb(255, 255, 255); color: white; content: &amp;quot;.&amp;quot;; display: block; font-size: 15.6816px; margin: 0px; outline: 0px; padding: 0px; text-align: start; text-indent: -100000px; vertical-align: baseline;&quot; /&gt;&lt;/span&gt;
  11. &lt;span style=&quot;color: black; font-family: inherit;&quot;&gt;&lt;br style=&quot;background: rgb(255, 255, 255); color: white; content: &amp;quot;.&amp;quot;; display: block; font-size: 15.6816px; margin: 0px; outline: 0px; padding: 0px; text-align: start; text-indent: -100000px; vertical-align: baseline;&quot; /&gt;&lt;span style=&quot;background-color: white; font-size: 15.6816px; text-align: start;&quot;&gt;This restriction will actually mean that the Companies need to monitor whether the suppliers are uploading their returns on regular basis. Most Companies are likely to feel the pinch of the amendment.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  12. &lt;div dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;&gt;
  13. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span style=&quot;color: black;&quot;&gt;&lt;span style=&quot;color: blue;&quot;&gt;&lt;b&gt;&lt;u&gt;In respect of purchases from vendors having turnover exceeds 1.50 cr. GSTR-1&lt;/u&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style=&quot;color: black;&quot;&gt;&amp;nbsp;for October month is over for turnover more than Rs.1.5 crore, hence whatever ITC reflected in 2A form as on 11 Nov. g&lt;/span&gt;&lt;span style=&quot;color: blue;&quot;&gt;et ITC not exceeding 20% of that in form 2A.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  14. &lt;div dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;&gt;
  15. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span style=&quot;color: black;&quot;&gt;&lt;br /&gt;&lt;/span&gt;
  16. &lt;span style=&quot;color: blue;&quot;&gt;&lt;span style=&quot;color: black;&quot;&gt;&lt;b&gt;&lt;u&gt;And in respect of SME purchases&lt;/u&gt;&lt;/b&gt;, i.e. Suppose purchases of goods from the small SME suppliers whose required to files quarterly GSTR-1 than;&amp;nbsp;&lt;/span&gt;&lt;span style=&quot;font-style: inherit; font-weight: inherit;&quot;&gt;Restriction of 20% is to be reckoned as on the&amp;nbsp;&lt;/span&gt;&lt;strong style=&quot;border: 0px; font-stretch: inherit; font-style: inherit; font-variant: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;&quot;&gt;&lt;u style=&quot;border: 0px; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;&quot;&gt;due date of filing of returns in FORM GSTR-1&lt;/u&gt;&lt;/strong&gt;&lt;u style=&quot;border: 0px; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;&quot;&gt;&amp;nbsp;of the suppliers for the said tax period&lt;/u&gt;&lt;span style=&quot;font-style: inherit; font-weight: inherit;&quot;&gt;.&amp;nbsp;&lt;/span&gt;&lt;span style=&quot;background-color: white; font-style: inherit; font-weight: inherit;&quot;&gt;Taxpayer may have to ascertain the same from his auto populated FORM GSTR 2A as available on the due date of filing of FORM GSTR-1 under Section 37(1). It means if buying from SME vendors, whatever ITC reflected in 2A on 11th of the month get 120% of total ITC. Its may happen SME suppliers purchase ITC not reflected on monthly basis as those are required to file quarterly GSTR-1. Hence in that SME purchases situations cash flow of GST payments going to be hits monthly on industries. So government should allow to SME vendors to keep updates their invoices on regular monthly basis eventhough GSTR-1 filling due on quarterly basis. Presently if SME vendor want to update his october month invoices he can&#39;t do that, since October month portal is disable for him, it will enable once quarter end i.e. in the month of December? Here GSTN should&amp;nbsp;&lt;/span&gt;&lt;/span&gt;&lt;span style=&quot;background-color: white; color: blue;&quot;&gt;atleast&lt;/span&gt;&lt;span style=&quot;background-color: white; color: blue;&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span style=&quot;font-style: inherit;&quot;&gt;&lt;span style=&quot;background-color: white; color: blue; font-weight: inherit;&quot;&gt;thinks about SME vendors to atleast allow them to regular updates their invoices enable to take ITC by the big industries/ company, otherwise those SME kept out from the market.&lt;/span&gt; &lt;b style=&quot;background-color: yellow;&quot;&gt;Suppose &lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;b style=&quot;background-color: yellow;&quot;&gt;during the month of October a company entire purchases&lt;span style=&quot;font-style: inherit;&quot;&gt;&amp;nbsp; from SME suppliers, while calculating ITC on 11 November from form 2A found nothing reflected ITC in auto population in form 2A, since those suppliers required to fill quarterly GSTR-1, although if company give directions to suppliers to file GSTR-1 in order to get ITC, SME suppliers can&#39;t do so since portal not allow to upload invoices by those suppliers who have choosen quarterly options. Hence the company have to pay GST even though ITC available in books but not populated in monthly 2A rather in quarterly.&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;br /&gt;
  17. &lt;span style=&quot;background-color: white; font-family: inherit;&quot;&gt;&lt;span style=&quot;color: blue; font-family: inherit;&quot;&gt;&lt;span style=&quot;font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;&quot;&gt;In view of ambiguity, we can take a stand to take entire ITC of those suppliers (SME also) who are regularly files their GSTR-1, restrictions of rule 36(4) can be checked at year end March for GST audit purpose.&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
  18. &lt;span style=&quot;background-color: white; font-family: inherit;&quot;&gt;&lt;span style=&quot;color: blue; font-family: inherit;&quot;&gt;&lt;span style=&quot;font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;&quot;&gt;In order to smooth functioning of main objective of restriction imposed in rule 36(4) of CGST rules, government should immediately implement e-invoice to SME so that above situation not arrise. What the purpose &lt;/span&gt;&lt;/span&gt;&lt;span style=&quot;color: blue;&quot;&gt;government&lt;/span&gt;&lt;span style=&quot;color: blue; font-family: inherit;&quot;&gt;&lt;span style=&quot;font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;&quot;&gt;&amp;nbsp;came out this notification w.e.f. 9.10.2019, can be fruitful!&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  19. &lt;div dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;&gt;
  20. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;/span&gt;
  21. &lt;b&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;Now understand FAQ of ITC with the help of examples:-&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
  22. &lt;b&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/b&gt;&lt;/div&gt;
  23. &lt;div dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;&gt;
  24. &lt;b&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36&lt;/span&gt;&lt;/b&gt;&lt;/div&gt;
  25. &lt;div dir=&quot;ltr&quot;&gt;
  26. &lt;/div&gt;
  27. &lt;div style=&quot;text-align: justify;&quot;&gt;
  28. &lt;span style=&quot;font-family: inherit;&quot;&gt;In the illustrations, say a taxpayer “R” receives 100 invoices (for inward supply of goods or services) involving ITC of Rs. 10 lakhs, from various suppliers during the month of Oct, 2019 and has to claim ITC in his FORM GSTR-3B of October, to be filed by 20th Nov, 2019.&lt;/span&gt;&lt;/div&gt;
  29. &lt;div style=&quot;text-align: justify;&quot;&gt;
  30. &lt;span style=&quot;color: red; font-family: inherit;&quot;&gt;Refer case 1/2/3 in link.&lt;/span&gt;&lt;/div&gt;
  31. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;/span&gt;
  32. &lt;br /&gt;
  33. &lt;div dir=&quot;ltr&quot;&gt;
  34. &lt;/div&gt;
  35. &lt;div style=&quot;text-align: justify;&quot;&gt;
  36. &lt;b&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;Balance ITC in subsequent month&lt;/span&gt;&lt;/b&gt;&lt;/div&gt;
  37. &lt;div style=&quot;text-align: justify;&quot;&gt;
  38. &lt;span style=&quot;font-family: inherit;&quot;&gt;Full ITC of balance amount may be availed, in present illustration by “R”, in case total ITC pertaining to invoices the details of which have been uploaded reaches Rs. 8.3 lakhs (Rs 10 lakhs /1.20). In other words, taxpayer may avail full ITC in respect of a tax period, as and when the invoices are uploaded by the suppliers to the extent Eligible ITC/ 1.2.&lt;/span&gt;&lt;/div&gt;
  39. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;/span&gt;
  40. &lt;br /&gt;
  41. &lt;div dir=&quot;ltr&quot; style=&quot;text-align: justify;&quot;&gt;
  42. &lt;span style=&quot;font-family: inherit;&quot;&gt;Download link for examples-&lt;/span&gt;&lt;/div&gt;
  43. &lt;div dir=&quot;ltr&quot;&gt;
  44. &lt;a href=&quot;http://globaltaxation.in/sd-uploads/files/Example_ITC_restrictions.pdf&quot;&gt;&lt;span style=&quot;color: black; font-family: inherit;&quot;&gt;http://globaltaxation.in/sd-uploads/files/Example_ITC_restrictions.pdf&lt;/span&gt;&lt;/a&gt;&lt;br /&gt;
  45. &lt;div class=&quot;MsoNormal&quot; style=&quot;background: white; font-size: 12.8px;&quot;&gt;
  46. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 9.5pt;&quot;&gt;Thanks &amp;amp; Regards&lt;/span&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 12pt;&quot;&gt;&lt;u&gt;&lt;/u&gt;&lt;u&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  47. &lt;div style=&quot;font-size: 12.8px;&quot;&gt;
  48. &lt;div&gt;
  49. &lt;div class=&quot;MsoNormal&quot; style=&quot;background: white;&quot;&gt;
  50. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 9.5pt;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/b&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 12pt;&quot;&gt;&lt;u&gt;&lt;/u&gt;&lt;u&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  51. &lt;/div&gt;
  52. &lt;div style=&quot;background: white;&quot;&gt;
  53. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 9.5pt;&quot;&gt;Partner, ARJS &amp;amp; Associates&lt;/span&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 12pt;&quot;&gt;&lt;u&gt;&lt;/u&gt;&lt;u&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  54. &lt;div style=&quot;background: white;&quot;&gt;
  55. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 9.5pt;&quot;&gt;M.Com, FCA, ACS, FAFD&lt;/span&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 12pt;&quot;&gt;&lt;u&gt;&lt;/u&gt;&lt;u&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  56. &lt;div style=&quot;background: white;&quot;&gt;
  57. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 9.5pt;&quot;&gt;Chartered Accountants&lt;b&gt;&amp;nbsp;&lt;/b&gt;&lt;/span&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 12pt;&quot;&gt;&lt;u&gt;&lt;/u&gt;&lt;u&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  58. &lt;div style=&quot;background: white;&quot;&gt;
  59. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 9.5pt;&quot;&gt;​​​&lt;/span&gt;&lt;b&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 9.5pt;&quot;&gt;011-42137042, +91 9990999281&lt;/span&gt;&lt;/b&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 12pt;&quot;&gt;&lt;u&gt;&lt;/u&gt;&lt;u&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  60. &lt;div&gt;
  61. &lt;div style=&quot;background: white;&quot;&gt;
  62. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 9.5pt;&quot;&gt;Office:- 2029, Bank Street, Karol Bagh,&amp;nbsp;&lt;/span&gt;&lt;span lang=&quot;EN-IN&quot; style=&quot;font-size: 12pt;&quot;&gt;&lt;u&gt;&lt;/u&gt;&lt;u&gt;&lt;/u&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  63. &lt;/div&gt;
  64. &lt;/div&gt;
  65. &lt;div style=&quot;background: white; font-size: 12.8px;&quot;&gt;
  66. &lt;span lang=&quot;EN-IN&quot; style=&quot;font-family: inherit; font-size: 9.5pt;&quot;&gt;New Delhi 110005 (India)&lt;/span&gt;&lt;/div&gt;
  67. &lt;/div&gt;
  68. &lt;/div&gt;
  69. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/8281241530588963468/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/11/ITC.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8281241530588963468'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8281241530588963468'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/11/ITC.html' title='From this month entire industry hit by restrictions of 20% of ITC'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total><georss:featurename>New Delhi, Delhi, India</georss:featurename><georss:point>28.6139391 77.209021200000052</georss:point><georss:box>28.3907261 76.886297700000057 28.8371521 77.531744700000047</georss:box></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-1952519496698276612</id><published>2019-09-14T07:14:00.001-07:00</published><updated>2019-09-14T07:14:30.256-07:00</updated><title type='text'>Buying property from NRI; buyer is resident, seller NRI.</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  70. &lt;br /&gt;
  71. Things To Keep In Mind Before Buying Property From NRIs&lt;br /&gt;
  72. Tax should be deducted only on capital gains and not on the sale price, but buyer is liable to deduct TDS on entire sale proceeds. Hence advisable to NRI seller, get lower rate TDS certificate in advance!&lt;br /&gt;
  73. Payment only make to NRI even resident have special power of attorney.&lt;br /&gt;
  74. TDS deduction varies as per the deal value.&lt;br /&gt;
  75. Calculator&lt;br /&gt;
  76. Biggest Mistakes as Buyer Should Avoid it!&lt;br /&gt;
  77. If you plan to buy a property from a non-resident Indian (NRI), you must know that the process is complicated. More stringent rules are imposed. As a buyer, you have been while making such deals. Here are some key points that you should be aware of when you go for home purchasing from NRI Owner.&lt;br /&gt;
  78. 1.&lt;span style=&quot;white-space: pre;&quot;&gt; &lt;/span&gt;Buyer liable to pay Higher rate TDS&lt;br /&gt;
  79. While purchasing a property from Non-Resident Indian, the rules are different.&lt;br /&gt;
  80. In such cases, tax has to be deducted before making the payment to the seller which is commonly referred to as TDS (tax deducted at source). It is section 195 of Income tax act, 1961 which deals with the case of tax deducted at source on payment to non-resident Indians.&lt;br /&gt;
  81. The seller must have Permanent Account Number (PAN) to execute the transaction. The buyer must have a Tax Deduction and Collection Account Number (TAN), without which tax (TDS that you as a buyer need to pay) will not be able to be deducted. If you do not have it yet (for both parties), then you must apply for it immediately. If you are planning to buy a NRI property as a co-owner, then your spouse must also have TAN. The same goes with the seller in case there is more than one seller.&lt;br /&gt;
  82. &lt;br /&gt;
  83. All these deductions in on the capital gains that the seller makes, although you should deduct the amount on the total deal value unless the seller goes forward to present a certificate establishing lower tax liability. This is issued by an income tax officer to help and proceed with the standard practice. The TDS must be deposited within seven days of the month of transaction. Then file a TDS return in form 27Q and issue Form 16A to the seller. Delays levy ₹ 200/- per day late fee for late filing return and interest on delayed payment TDS.&lt;br /&gt;
  84. &lt;br /&gt;
  85. Ensure that you deposit the amount in an NRE or an NRO or FCNR account only of the seller.&lt;br /&gt;
  86. &lt;br /&gt;
  87. Illustration:- I will try to keep this illustration very simple as there is a common perception that this subject matter is complex!&lt;br /&gt;
  88. This post is dedicated to my NRI friends who would like to know about their TDS liability at the time of sale of Property in India.&lt;br /&gt;
  89. Mr. NRI who leave in India having a residential accommodation in Gurgaon!&lt;br /&gt;
  90. Now he want to sell his Gurgaon flat which is long back investment property at a sale consideration INR 2.50 crore and want to invest in another Flat in Bangalore!&lt;br /&gt;
  91. Therefore 1st task is to calculate long term capital gain of Mr. NRI. Indexed cost of acquisition of property is approx INR 1.50 Crore and he is selling it for 2.5 Cr. Long Term Capital Gain from property sale is approx 1 Crore and corresponding Long Term Capital Gain Tax at 26% is 26 Lakh.&lt;br /&gt;
  92. If in case of Mr. NRI, buyer deduct TDS at 26% u/s 195 then TDS will be deducted on sale consideration value i.e. 2.5 Cr. TDS u/s 195 will be approx INR 65 Lakh against Mr NRI Long Term Capital Gain Tax liability of 26 Lakh. In short, u/s 195 excess TDS to the extent of INR 44 lakh will be deducted assuming Mr NRI decided not to re-invest capital gains from property sale.&lt;br /&gt;
  93. Further suppose he invested sale proceeds of Gurgaon flat into Bangalore Flat than excess TDS on account of LTCG of Gurgaon flat for which exemption u/s 54 is available in this context of excess TDS u/s 195 to the extent of INR 26 lakh deducted can be save by applying NIL/ Lower rate TDS Certificate from Income tax department.&lt;br /&gt;
  94. Buyer Liable to deduct TDS on entire sale consideration. Now anomaly in this rule is that NRI is liable to pay Capital Gain Tax only on the Capital Gain arising out of sale of the property but unfortunately TDS is deducted on the total Sale Value of the property. Therefore in most of the cases there are no GAINS as such from the sale of property and actually NRI incur LOSS from the sale of the property if TDS refund is not claimed. As a result, NRI has to go through the process of claiming TDS refund from Income Tax Department.&lt;br /&gt;
  95. 2. Payment to SPOA Holder: It is always advisable that during the sale of NRI property the NRI seller should be physically present in India. Sometimes it is not possible due to unavoidable circumstances. In such cases, A Special Power of Attorney or SPOA is executed in favour of a person present in India. Typically SPOA holder is a relative of an NRI Seller. A power of attorney is called Special Power of attorney. if it is executed for a particular purpose as the sale of the property. A General Power of Attorney is multi-purpose like authorization to carry out any financial transaction in India. POA, GPOA and SPOA are used interchangeably. For NRI property, any reference to POA from my end precisely means SPOA.&lt;br /&gt;
  96. In the case of NRI property, it is preferred that POA should be SPOA i.e. executed only for the purpose of sale of NRI property. The SPOA should specify property details and also the complete details of SPOA holder i.e. relation, PAN No, etc. Now in many cases, i observed that SPOA holder demands that payment should be made to the SPOA holder. There can be multiple possibilities like the intent of fraud, avoid TDS, family dispute, etc. Whatever be the reason a buyer should follow the natural law of any financial transaction. For an NRI property, the payment should be made only to the NRI Seller in his/her bank account. SPOA holder is only a representative of NRI seller to execute the NRI property transaction. SPOA holder is not the beneficiary of the property transaction.&lt;br /&gt;
  97. In one of the case, SPOA holder told that as he is resident India, therefore, TDS applicable is 1%. It is not correct. As you are making payment to NRI seller, therefore, TDS is applicable according to residency status of a seller.&lt;br /&gt;
  98. 3. RBI Approval if seller from specific mentioned country&lt;br /&gt;
  99. Every Non-Resident Indian [NRI] has a right to sell off his/her property in India to an Indian. But, an approval from the Reserve Bank of India [RBI] to sell a property to the NRIs living in the countries likes Afghanistan, Bhutan, China, Nepal, Pakistan, and Sri Lanka is mandatory. RBI’s approval is also essential for selling agricultural land. Hence, the buyer must ask for the document related to the selling approval from RBI to the NRI seller before finalizing the deal.&lt;br /&gt;
  100. 4. PAN, Citizenship and Residency Status: It is the complex web. I come across various interesting cases to avoid TDS. An NRI seller told my client that address on his PAN is Indian therefore TDS of 1% is applicable. Quite interesting. This option is suggested by the CA of an NRI seller. Let’s take an example, I shifted to self-occupied property six years back, and my address will remain Indian Address in PAN records. Meanwhile, i moved abroad and decided not to changes my address in PAN. My status change from resident Indian to NRI. After that i decide to sell my property and based on my PAN address, can i avoid TDS?. Can’t stop laughing.&lt;br /&gt;
  101. Another case study was interesting. An Indian Citizen surrendered the citizenship and obtained citizenship of USA. Govt of India does not allow dual citizenship. If i opt for citizenship of some other country, then i need to surrender Indian Citizenship. Now this guy shifted back to India by his company. The residency status changed to Resident Indian after a stay of more than 182 days. He told my client that property cannot be classified as NRI property because of his residency status as Resident India. At the same time, he is governed by rules and regulations of FEMA. In short, a resident Indian, who is foreign national or PIO/OCI with non-Indian citizenship are treated at par with NRI’s. The TDS is applicable in all such cases.&lt;br /&gt;
  102. In the event of doubt, a buyer can include relevant clauses in the sale deed to safeguard financial interest.&lt;br /&gt;
  103. Certain things to consider before buying a property from an NRI i.e. the Non-Resident India. So, don’t fall for a wrong deal as we here list the essential things every home buyer should know before purchasing a property from an NRI:&lt;br /&gt;
  104. Proceedures for making payment to NRI&lt;br /&gt;
  105. 1. Apply TAN No. of Buyer.&lt;br /&gt;
  106. 2. Deduct TDS&lt;br /&gt;
  107. 3. Pay TDS by 7 day of following month.&lt;br /&gt;
  108. 4. File for 27Q within due date of relevant quarter.&lt;br /&gt;
  109. 5. Issue form 16A.&lt;br /&gt;
  110. 6. Get CA Certificate in form 15CB, if NRI do not provide certificate u/s 197&lt;br /&gt;
  111. &lt;br /&gt;
  112. The person making the payment will obtain a certificate from an accountant in form 15CB.&lt;br /&gt;
  113. Then NRI has to upload the remittance details electronically to the department in form 15CA which should be filled using the information contained in form 15CB. He can then take a print-out of the filled form 15CA with system generated acknowledgement number.&lt;br /&gt;
  114. He then has to sign the undertaking 15CA and the certificate 15CB will in turn be submitted in duplicate to Reserve Bank of India/authorized dealer who will forward each copy to Assessing Officer concerned.&lt;br /&gt;
  115. In the case where a certificate has been obtained from the Assessing Officer regarding the rate at which tax is to be deducted, certificate from the accountant in form 15CB is not to be obtained.&lt;br /&gt;
  116. &lt;span style=&quot;white-space: pre;&quot;&gt; &lt;/span&gt;&lt;br /&gt;
  117. &lt;br /&gt;
  118. &lt;span style=&quot;white-space: pre;&quot;&gt;  &lt;/span&gt;&lt;br /&gt;
  119. &lt;br /&gt;&lt;/div&gt;
  120. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/1952519496698276612/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/buying-property-from-nri-buyer-is.html#comment-form' title='1 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/1952519496698276612'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/1952519496698276612'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/buying-property-from-nri-buyer-is.html' title='Buying property from NRI; buyer is resident, seller NRI.'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>1</thr:total><georss:featurename>New Delhi, Delhi, India</georss:featurename><georss:point>28.6139391 77.209021200000052</georss:point><georss:box>28.3907261 76.886297700000057 28.8371521 77.531744700000047</georss:box></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-5073395229988592270</id><published>2019-09-14T07:11:00.003-07:00</published><updated>2019-09-14T07:13:06.721-07:00</updated><title type='text'>Selling property BY NRI; Seller is NRI, buyer is resident</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  121. NRI Exclusive!! TDS on NRI Sale of Property- Here’s How to Get Your Lower rate TDS Certificate and More!!! Immovable property situated in India hence situs to tax in India even though you are NRI&lt;br /&gt;
  122. Presuming you are an NRI seller, read this article to clear all your doubts on TDS on sale of property by NRI.&lt;br /&gt;
  123. Tax should be deducted only on capital gains and not on the sale price, but buyer is liable to deduct TDS on entire sale proceeds. Hence advisable to get lower rate TDS certificate in advance!&lt;br /&gt;
  124. TDS deduction varies as per the deal value.&lt;br /&gt;
  125. Calculator&lt;br /&gt;
  126. Normally TDS rate on sale proceeds of property is 1 % if you are resident in India, whereas if you are NRI in India the highest TDS as calculated above applies. So well in advance plan for your lower rate of TDS deduction certificate, otherwise buyer will deduct higher rate TDS. Unnecessary your tax deducted at higher rate you go for income tax refund, which is tricky situation.&lt;br /&gt;
  127. @ Procedures for getting Income tax refund.&lt;br /&gt;
  128. 1. Apply 197 certificate.&lt;br /&gt;
  129. 2. Get TDS deduction certificate from buyer in form 16A.&lt;br /&gt;
  130. 3. File income tax return within due date&lt;br /&gt;
  131. 4. Get your income tax refund, in excess of higher deduction made by buyer over and above liable to pay capital gain tax in India.&lt;br /&gt;
  132. @ Procedures for getting 197/ Lower rate TDS certificate&lt;br /&gt;
  133. 1. Get digital signature certificate DSC.&lt;br /&gt;
  134. 2. Apply to Income tax an application for lower TDS rate in respect of selling of property.&lt;br /&gt;
  135. 3. Scanned copies of Documents;&lt;br /&gt;
  136. A. Seller PAN&lt;br /&gt;
  137. B. Buyer PAN, TAN&lt;br /&gt;
  138. C. Agreement to sell&lt;br /&gt;
  139. D. Sale deed of property, actually brought.&lt;br /&gt;
  140. E. Evidence of payment made for buying property, prefer bank statement highlighted payments.&lt;br /&gt;
  141. F. Your OCI passport for last four years, showing date of arrival, departure in/ from India. Nos. of days actually stayed in India&lt;br /&gt;
  142. Selling of a property has never been an easy job. Being an NRI can only mean the trouble is twice the amount. Even if you find the right buyer to seal the deal, the complexities involving the TDS is unappealing.&lt;br /&gt;
  143. If you don’t follow the procedures of TDS with care, you could end up paying a lot on tax. And if you don’t, Income Tax dept. will be on your back demanding even more.&lt;br /&gt;
  144. Today, we’ll see what is behind these so called “complexities” and procedures of TDS on your Long Term Capital Gains (LTCG).&lt;br /&gt;
  145. Are they really complex to understand for others, other than professionals?&lt;br /&gt;
  146. @ What is LTCG on real-estate for NRI?&lt;br /&gt;
  147. Let’s get with the basics first. (LTCG stands for Long Term Capital Gain) is the gain (or profit) arising from the sale of immovable property by NRI, held for 2 years or more.&lt;br /&gt;
  148. Ownership period lesser than 2 years is brought under STCG (Short Term Capital Gain).&lt;br /&gt;
  149. @ Why TDS on Sale of Property for NRI?&lt;br /&gt;
  150. TDS on sale of property is mandatory for everyone.&lt;br /&gt;
  151. TDS must be deducted on all sale of properties regardless of Short Term or Long Term (Property value) Indian or NRI sellers.&lt;br /&gt;
  152. As said above, in this article we will focus on NRI sellers and the TDS deducted on their sale of property.&lt;br /&gt;
  153. Since it is not easy to make an NRI comply the tax rules of India, the Income Tax Department introduced the TDS method for LTCG.&lt;br /&gt;
  154. What Every NRI Seller Must Do on Sale of Property&lt;br /&gt;
  155. Prompt the buyer to deduct TDS before the sale of property.&lt;br /&gt;
  156. You, an NRI seller, must inform the buyer the Capital Gain arising from the sale of this property.&lt;br /&gt;
  157. The buyer will then deduct TDS on the Capital Gain amount which you informed.&lt;br /&gt;
  158. Nevertheless, you should not come up with a figure of Capital Gain arising on the sale of property by yourself. The exact amount of Capital Gain arising must be calculated by an Income Tax Officer.&lt;br /&gt;
  159. You should request the Income Tax Officer under whose jurisdiction your PAN comes, for the appropriate Capital Gain amount.&lt;br /&gt;
  160. The Income Tax Officer in turn will calculate the Capital Gain from the available legitimate information you provide. The required information include: Sale Value of Property, Expenditure Incurred, Indexed Cost of Acquisition, Indexed Cost of Improvement and Exemptions (if any).&lt;br /&gt;
  161. After calculating the Capital Gain, the Income Tax Officer will issue a TDS certificate describing the calculations of Capital Gain.&lt;br /&gt;
  162. The NRI seller is supposed to give this certificate to the buyer to intimate the amount on which the TDS should be deducted. The buyer will deduct the TDS on Capital Gain as prescribed in the certificate.&lt;br /&gt;
  163. @ Provision for getting permission for lower/nil TDS.&lt;br /&gt;
  164. In the case of property owned by non-resident Indians, there is provision for applying to the Assessing Officer for permission for lower/nil TDS. This provision is not applicable for property owned by resident Indians.&lt;br /&gt;
  165. The NRI seller may also apply in the prescribed form under section 195(3)/ 197 for grant of a certificate authorizing him to receive the sum with lower/nil TDS. If such a certificate is granted, the person responsible for paying the amount can make the payment with lower/nil TDS.&lt;br /&gt;
  166. @ How to get the refund of TDS under section 195?&lt;br /&gt;
  167. Now let us come to the procedure of getting refund of the tax deducted. India has entered into Double Tax Avoidance Agreements with several countries. DTAA and the provisions of the Indian I-T Act, whichever is more beneficial to the taxpayer will apply.&lt;br /&gt;
  168. NRIs in those countries may avail of the lower rate, provided they have a valid tax residency certificate.&lt;br /&gt;
  169. In the case of sale of property by an NRI, TDS has to be deducted by the purchaser.&lt;br /&gt;
  170. Illustration:- I will try to keep this illustration very simple as there is a common perception that this subject matter is complex!&lt;br /&gt;
  171. This post is dedicated to my NRI friends who would like to know about their TDS liability at the time of sale of Property in India.&lt;br /&gt;
  172. Mr. NRI who leave in India having a residential accommodation in Gurgaon!&lt;br /&gt;
  173. Now he want to sell his Gurgaon flat which is long back investment property at a sale consideration INR 2.50 crore and want to invest in another Flat in Bangalore!&lt;br /&gt;
  174. Therefore 1st task is to calculate long term capital gain of Mr. NRI. Indexed cost of acquisition of property is approx INR 1.50 Crore and he is selling it for 2.5 Cr. Long Term Capital Gain from property sale is approx 1 Crore and corresponding Long Term Capital Gain Tax at 26% is 26 Lakh.&lt;br /&gt;
  175. If in case of Mr. NRI, buyer deduct TDS at 26% u/s 195 then TDS will be deducted on sale consideration value i.e. 2.5 Cr. TDS u/s 195 will be approx INR 65 Lakh against Mr NRI Long Term Capital Gain Tax liability of 26 Lakh. In short, u/s 195 excess TDS to the extent of INR 44 lakh will be deducted assuming Mr NRI decided not to re-invest capital gains from property sale.&lt;br /&gt;
  176. Further suppose he invested sale proceeds of Gurgaon flat into Bangalore Flat than excess TDS on account of LTCG of Gurgaon flat for which exemption u/s 54 is available in this context of excess TDS u/s 195 to the extent of INR 26 lakh deducted can be save by applying NIL/ Lower rate TDS Certificate from Income tax department.&lt;br /&gt;
  177. Buyer Liable to deduct TDS on entire sale consideration. Now anomaly in this rule is that NRI is liable to pay Capital Gain Tax only on the Capital Gain arising out of sale of the property but unfortunately TDS is deducted on the total Sale Value of the property. Therefore in most of the cases there are no GAINS as such from the sale of property and actually NRI incur LOSS from the sale of the property if TDS refund is not claimed. As a result, NRI has to go through the process of claiming TDS refund from Income Tax Department.&lt;br /&gt;
  178. &lt;br /&gt;
  179. .&lt;br /&gt;
  180. &lt;br /&gt;&lt;/div&gt;
  181. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/5073395229988592270/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/selling-property-by-nri-seller-is-nri.html#comment-form' title='2 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/5073395229988592270'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/5073395229988592270'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/selling-property-by-nri-seller-is-nri.html' title='Selling property BY NRI; Seller is NRI, buyer is resident'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>2</thr:total><georss:featurename>New Delhi, Delhi, India</georss:featurename><georss:point>28.6139391 77.209021200000052</georss:point><georss:box>28.3907261 76.886297700000057 28.8371521 77.531744700000047</georss:box></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-8240419388832043505</id><published>2019-09-03T01:40:00.002-07:00</published><updated>2019-09-03T01:40:20.011-07:00</updated><title type='text'>Nidhi Company &amp; NBFC Company in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  182. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  183. #&lt;a href=&quot;http://www.globaltaxation.in/nidhi-company.html&quot;&gt;Nidhicompany&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/nbfc-registration.html&quot;&gt;NBFCcompany&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Activeform&lt;/a&gt;&lt;/div&gt;
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  186. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px; width: 652.727px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  187. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;th align=&quot;left&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;Company Incorporation&lt;/th&gt;&lt;th align=&quot;center&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;Private Limited&lt;/th&gt;&lt;th align=&quot;center&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;Public Limited&lt;/th&gt;&lt;/tr&gt;
  188. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;(Cost Inclusive Of Taxes)&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;16,000/-&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;30,000/-&lt;/td&gt;&lt;/tr&gt;
  189. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Authorized Capital&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Rs100,000&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Rs 500,000&lt;/td&gt;&lt;/tr&gt;
  190. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;DIN Application&lt;br /&gt;(Director Identification No )&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;2 Directors&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;3 Directors&lt;/td&gt;&lt;/tr&gt;
  191. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; height: 29px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;DSC (Digital Signature of Director )&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; height: 29px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;2 Director&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; height: 29px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;3 Director&lt;/td&gt;&lt;/tr&gt;
  192. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Application Of Name&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  193. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Drafting MOA &amp;amp; AOA&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  194. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Certificate Of Incorporation&lt;/a&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  195. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Certificate Of Commencement&lt;/a&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  196. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Total Time Taken&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;15 working days (Approx)&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;15 working days (Approx)&lt;/td&gt;&lt;/tr&gt;
  197. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/apply-pan.html&quot;&gt;PAN &amp;amp; TAN Application&lt;/a&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  198. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;1 Year Corporate Advisory&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  199. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a class=&quot;submit_title&quot; href=&quot;http://www.globaltaxation.in/contact-us.html&quot; style=&quot;background-color: transparent; box-sizing: border-box; color: #28a9e2; font-weight: 700; line-height: 20px; text-decoration-line: none;&quot; title=&quot;Contact Us: Chartered Accountants Services Delhi, India&quot;&gt;SUBMIT REQUEST&lt;/a&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a class=&quot;submit_title&quot; href=&quot;http://www.globaltaxation.in/contact-us.html&quot; style=&quot;background-color: transparent; box-sizing: border-box; color: #28a9e2; font-weight: 700; line-height: 20px; text-decoration-line: none;&quot; title=&quot;Contact Us: Chartered Accountants Services Delhi, India&quot;&gt;SUBMIT REQUEST&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  200. &lt;/tbody&gt;&lt;/table&gt;
  201. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;background-color: white; box-sizing: border-box; color: #333333; font-family: &amp;quot;roboto slab&amp;quot;, serif; font-size: 18px; font-weight: 400; line-height: 1.42857; margin: 0px 0px 10px; position: relative;&quot;&gt;
  202. &lt;/h4&gt;
  203. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;background-color: white; box-sizing: border-box; color: #333333; font-family: &amp;quot;roboto slab&amp;quot;, serif; font-size: 18px; line-height: 1.42857; margin: 0px 0px 10px; position: relative;&quot;&gt;
  204. Steps&lt;/h4&gt;
  205. &lt;div class=&quot;separator&quot; style=&quot;background-color: white; clear: both; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; text-align: center;&quot;&gt;
  206. &lt;a href=&quot;https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_K6aSk-j08DG7jTsltTvEM19bRerMX31TDm_1zpIvuDqNAG83h4u0805A9WHUqXPYssnvumEPU4Q0ggSZit2yZmOBh-oEIC0AX1qHQr0vuyDf-4X6LN3PuIZxvIvn4kZfc86WDaWrFso/s1600/procedure-company-formation.jpg&quot; imageanchor=&quot;1&quot; style=&quot;color: #888888; margin-left: 1em; margin-right: 1em; text-decoration-line: none;&quot;&gt;&lt;img border=&quot;0&quot; data-original-height=&quot;771&quot; data-original-width=&quot;100%&quot; src=&quot;https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_K6aSk-j08DG7jTsltTvEM19bRerMX31TDm_1zpIvuDqNAG83h4u0805A9WHUqXPYssnvumEPU4Q0ggSZit2yZmOBh-oEIC0AX1qHQr0vuyDf-4X6LN3PuIZxvIvn4kZfc86WDaWrFso/s320/procedure-company-formation.jpg&quot; style=&quot;background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 1px solid rgb(238, 238, 238); box-shadow: rgba(0, 0, 0, 0.1) 1px 1px 5px; padding: 5px; position: relative;&quot; width=&quot;100%&quot; /&gt;&lt;/a&gt;&lt;/div&gt;
  207. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  208. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;background-color: white; box-sizing: border-box; color: #333333; font-family: &amp;quot;roboto slab&amp;quot;, serif; font-size: 18px; line-height: 1.42857; margin: 0px 0px 10px; position: relative;&quot;&gt;
  209. Legal Structure of Company in India&lt;/h4&gt;
  210. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  211. In India incorporation of company is governed as per the&amp;nbsp;Provisions of Companies Act&amp;nbsp;2013 and authority approving the company registration is Registrar of Companies.&lt;/div&gt;
  212. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  213. In India Company existence can be in the form of Private limited or Public limited&lt;/div&gt;
  214. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px; width: 652.727px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  215. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;th style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;&lt;/th&gt;&lt;th align=&quot;center&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;&lt;span style=&quot;box-sizing: border-box;&quot;&gt;Private Limited&lt;/span&gt;&lt;/th&gt;&lt;th align=&quot;center&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  216. &lt;span style=&quot;box-sizing: border-box;&quot;&gt;Public limited&lt;/span&gt;&lt;/div&gt;
  217. &lt;/th&gt;&lt;/tr&gt;
  218. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  219. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Minimum authorized capital required&lt;/span&gt;&lt;/div&gt;
  220. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  221. RS 100,000&lt;/div&gt;
  222. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  223. Rs 500,000&lt;/div&gt;
  224. &lt;/td&gt;&lt;/tr&gt;
  225. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  226. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Registered Office&lt;/span&gt;&lt;/div&gt;
  227. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  228. Must be in India&lt;/div&gt;
  229. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  230. Must be in India&lt;/div&gt;
  231. &lt;/td&gt;&lt;/tr&gt;
  232. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  233. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Minimum and Maximum Number of&amp;nbsp; Share holder&lt;/span&gt;&lt;/div&gt;
  234. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  235. Minimum 2 and Maximum 200&lt;/div&gt;
  236. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  237. Minimum 7 and Maximum No limit&lt;/div&gt;
  238. &lt;/td&gt;&lt;/tr&gt;
  239. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  240. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Minimum and maximum no of Directors&lt;/span&gt;&lt;/div&gt;
  241. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  242. Minimum 2 And Maximum 15&lt;/div&gt;
  243. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  244. Minimum 3 and Maximum 15&lt;/div&gt;
  245. &lt;/td&gt;&lt;/tr&gt;
  246. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  247. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/project-office-foreign-company.html&quot;&gt;&lt;span id=&quot;goog_847019807&quot;&gt;&lt;/span&gt;Foreign Investment&lt;/a&gt;&lt;span id=&quot;goog_847019808&quot;&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  248. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  249. Yes as per the FDI policy **&lt;/div&gt;
  250. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  251. Yes as per the FDI policy **&lt;/div&gt;
  252. &lt;/td&gt;&lt;/tr&gt;
  253. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  254. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Corporate Taxation rate (for upto Rs. 10 crore income)&lt;/span&gt;&lt;/div&gt;
  255. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  256. 33.063%&lt;/div&gt;
  257. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  258. 33.063%&lt;/div&gt;
  259. &lt;/td&gt;&lt;/tr&gt;
  260. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;3&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  261. (However, from AY 2017-18, basic tax rate is 29% if turnover does not exceed Rs. 5 crore.)&lt;/div&gt;
  262. &lt;/td&gt;&lt;/tr&gt;
  263. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  264. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/forensic-audit.html&quot;&gt;Audit requirement&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  265. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  266. Yes Yearly&lt;/div&gt;
  267. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  268. Yes Yearly&lt;/div&gt;
  269. &lt;/td&gt;&lt;/tr&gt;
  270. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  271. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Filing of Financial Statements with the Registrar Of Companies&lt;/span&gt;&lt;/div&gt;
  272. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  273. Yes Yearly&lt;/div&gt;
  274. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  275. Yes Yearly&lt;/div&gt;
  276. &lt;/td&gt;&lt;/tr&gt;
  277. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  278. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Acceptance of deposits&lt;/span&gt;&lt;/div&gt;
  279. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  280. No&lt;/div&gt;
  281. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  282. No&lt;/div&gt;
  283. &lt;/td&gt;&lt;/tr&gt;
  284. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  285. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Restriction On transfer Of shares&lt;/span&gt;&lt;/div&gt;
  286. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  287. Yes&lt;/div&gt;
  288. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  289. No&lt;/div&gt;
  290. &lt;/td&gt;&lt;/tr&gt;
  291. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  292. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Board Meeting&lt;/span&gt;&lt;/div&gt;
  293. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  294. Once in Every Qtr&lt;/div&gt;
  295. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  296. Once in Every Qtr&lt;/div&gt;
  297. &lt;/td&gt;&lt;/tr&gt;
  298. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  299. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Annual General Meeting (Shareholders)&lt;/span&gt;&lt;/div&gt;
  300. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  301. Once in a Year&lt;/div&gt;
  302. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  303. Once In a Year&lt;/div&gt;
  304. &lt;/td&gt;&lt;/tr&gt;
  305. &lt;/tbody&gt;&lt;/table&gt;
  306. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  307. **&lt;a href=&quot;http://www.globaltaxation.in/liason-office-foreign-company.html&quot;&gt;Foreign Direct Investment&lt;/a&gt;&amp;nbsp;(FDI) in any form is prohibited in any Indian entity, whether incorporated or not, which is engaged or proposes to engage in the following activities:&lt;/div&gt;
  308. &lt;ol style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; line-height: 28px; margin: 0px 0px 0px 15px; padding: 0px;&quot;&gt;
  309. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Lottery Business&amp;nbsp;including Government/private lottery, online lotteries, etc.&lt;/li&gt;
  310. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Gambling and Betting&amp;nbsp;including casinos etc.&lt;/li&gt;
  311. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Business of chit fund.&lt;/li&gt;
  312. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/nidhi-company.html&quot;&gt;Nidhi company&lt;/a&gt;.&lt;/li&gt;
  313. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Trading in Transferable Development Rights&lt;/a&gt;&amp;nbsp;(TDRs).&lt;/li&gt;
  314. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Real estate business (However, FDI is permitted in development of townships, construction of residential/commercial premises, roads or bridges educational institutions, recreational facilities, city and regional level infrastructure, townships), or construction of farm houses&lt;/li&gt;
  315. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Manufacturing of Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes&lt;/li&gt;
  316. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Activities / sectors not open to private sector investment e.g. Atomic Energy and Railway Transport (other than Mass Rapid Transport Systems).&lt;/li&gt;
  317. &lt;/ol&gt;
  318. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;
  319. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  320. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; color: #333333; font-family: &amp;quot;roboto slab&amp;quot;, serif; font-size: 18px; font-weight: 400; line-height: 1.42857; margin: 0px 0px 10px; position: relative;&quot;&gt;
  321. Documents Required Company Formation&lt;/h4&gt;
  322. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  323. We will need following&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;details/ documents&lt;/a&gt;&lt;/div&gt;
  324. &lt;ol style=&quot;box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; line-height: 28px; margin: 0px 0px 0px 15px; padding: 0px;&quot; type=&quot;1&quot;&gt;
  325. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;PAN card copy for proposed directors for Indian resident, for Non-resident copy of Passport&amp;nbsp;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;(self-attested)&lt;/span&gt;.&lt;/li&gt;
  326. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Address proof for proposed directors,&amp;nbsp;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;(self-attested)&lt;/span&gt;.&lt;/li&gt;
  327. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;PAN card copy for proposed shareholders for Indian resident for Non-resident copy of Passport,&amp;nbsp;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;(self-attested)&lt;/span&gt;&lt;/li&gt;
  328. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Address proof for proposed shareholders,&amp;nbsp;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;(self-attested)&lt;/span&gt;&lt;/li&gt;
  329. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;One photograph of each proposed director and shareholders,&lt;/li&gt;
  330. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Valid mobile No. and mail id,&lt;/li&gt;
  331. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Name of the company proposed, 6 names in order of priority,&lt;/li&gt;
  332. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Proposed state in which the registered office will be situated for the Company,&lt;/li&gt;
  333. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Address of registered office &amp;amp; proof of registered address (i.e. Electricity Bill, Telephone/Mobile Bill, Gas Bill),&lt;/li&gt;
  334. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Address of the police station in whose jurisdiction registered address of the company lies,&lt;/li&gt;
  335. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Authorized share capital of the proposed company&lt;/li&gt;
  336. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Main object for the proposed company.&lt;/li&gt;
  337. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Digital signature of any one of the director.&lt;/li&gt;
  338. &lt;/ol&gt;
  339. &lt;div&gt;
  340. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  341. &lt;br /&gt;&lt;/div&gt;
  342. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  343. &lt;br /&gt;&lt;/div&gt;
  344. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  345. Thanks &amp;amp; Regards&lt;br /&gt;&lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  346. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  347. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  348. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  349. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  350. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  351. Chartered Accountants&amp;nbsp;&lt;/div&gt;
  352. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  353. &lt;br /&gt;&lt;/div&gt;
  354. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  355. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  356. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  357. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/div&gt;
  358. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  359. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&lt;/span&gt;&amp;nbsp;|&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;https://www.blogger.com/u/1/goog_847019852&quot; style=&quot;color: #888888; text-decoration-line: none;&quot;&gt;&amp;nbsp;&lt;/a&gt;&lt;/span&gt;&lt;/b&gt;&lt;span style=&quot;text-align: left;&quot;&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;/span&gt;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/nidhi-company.html&quot; style=&quot;font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; text-align: left;&quot;&gt;http://www.globaltaxation.in/nidhi-company.html&lt;/a&gt;,&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/nbfc-registration.html&quot; style=&quot;font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; text-align: left;&quot;&gt;http://www.globaltaxation.in/nbfc-registration.html&lt;/a&gt;&lt;/div&gt;
  360. &lt;/div&gt;
  361. &lt;/div&gt;
  362. &lt;/div&gt;
  363. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/8240419388832043505/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/nidhi-company-nbfc-company-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8240419388832043505'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8240419388832043505'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/nidhi-company-nbfc-company-in-karol-bagh.html' title='Nidhi Company &amp; NBFC Company in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><media:thumbnail xmlns:media="http://search.yahoo.com/mrss/" url="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_K6aSk-j08DG7jTsltTvEM19bRerMX31TDm_1zpIvuDqNAG83h4u0805A9WHUqXPYssnvumEPU4Q0ggSZit2yZmOBh-oEIC0AX1qHQr0vuyDf-4X6LN3PuIZxvIvn4kZfc86WDaWrFso/s72-c/procedure-company-formation.jpg" height="72" width="72"/><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-4461226914518108247</id><published>2019-09-03T01:28:00.001-07:00</published><updated>2019-09-03T01:40:46.046-07:00</updated><title type='text'>Nidhi Company &amp; NBFC Company in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  364. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  365. #&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Nidhicompany&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;NBFCcompany&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Activeform&lt;/a&gt;&lt;/div&gt;
  366. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  367. Looking to Incorporate company in India! let us help you in taking care of your legal business needs taking your hassle away and let you concentrate on your core business needs&lt;/div&gt;
  368. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px; width: 652.727px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  369. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;th align=&quot;left&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;Company Incorporation&lt;/th&gt;&lt;th align=&quot;center&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;Private Limited&lt;/th&gt;&lt;th align=&quot;center&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;Public Limited&lt;/th&gt;&lt;/tr&gt;
  370. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;(Cost Inclusive Of Taxes)&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;16,000/-&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;30,000/-&lt;/td&gt;&lt;/tr&gt;
  371. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Authorized Capital&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Rs100,000&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Rs 500,000&lt;/td&gt;&lt;/tr&gt;
  372. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;DIN Application&lt;br /&gt;
  373. (Director Identification No )&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;2 Directors&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;3 Directors&lt;/td&gt;&lt;/tr&gt;
  374. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; height: 29px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;DSC (Digital Signature of Director )&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; height: 29px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;2 Director&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; height: 29px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;3 Director&lt;/td&gt;&lt;/tr&gt;
  375. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Application Of Name&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  376. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Drafting MOA &amp;amp; AOA&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  377. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/iso-certification.html&quot;&gt;Certificate Of Incorporation&lt;/a&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  378. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/iso-certification.html&quot;&gt;Certificate Of Commencement&lt;/a&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  379. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Total Time Taken&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;15 working days (Approx)&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;15 working days (Approx)&lt;/td&gt;&lt;/tr&gt;
  380. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/apply-pan.html&quot;&gt;PAN &amp;amp; TAN Application&lt;/a&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  381. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;1 Year Corporate Advisory&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;Yes&lt;/td&gt;&lt;/tr&gt;
  382. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a class=&quot;submit_title&quot; href=&quot;http://www.globaltaxation.in/contact-us.html&quot; style=&quot;background-color: transparent; box-sizing: border-box; color: #28a9e2; font-weight: 700; line-height: 20px; text-decoration-line: none;&quot; title=&quot;Contact Us: Chartered Accountants Services Delhi, India&quot;&gt;SUBMIT REQUEST&lt;/a&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;a class=&quot;submit_title&quot; href=&quot;http://www.globaltaxation.in/contact-us.html&quot; style=&quot;background-color: transparent; box-sizing: border-box; color: #28a9e2; font-weight: 700; line-height: 20px; text-decoration-line: none;&quot; title=&quot;Contact Us: Chartered Accountants Services Delhi, India&quot;&gt;SUBMIT REQUEST&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  383. &lt;/tbody&gt;&lt;/table&gt;
  384. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;background-color: white; box-sizing: border-box; color: #333333; font-family: &amp;quot;roboto slab&amp;quot;, serif; font-size: 18px; font-weight: 400; line-height: 1.42857; margin: 0px 0px 10px; position: relative;&quot;&gt;
  385. &lt;/h4&gt;
  386. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;background-color: white; box-sizing: border-box; color: #333333; font-family: &amp;quot;roboto slab&amp;quot;, serif; font-size: 18px; line-height: 1.42857; margin: 0px 0px 10px; position: relative;&quot;&gt;
  387. Steps&lt;/h4&gt;
  388. &lt;div class=&quot;separator&quot; style=&quot;background-color: white; clear: both; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; text-align: center;&quot;&gt;
  389. &lt;a href=&quot;https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_K6aSk-j08DG7jTsltTvEM19bRerMX31TDm_1zpIvuDqNAG83h4u0805A9WHUqXPYssnvumEPU4Q0ggSZit2yZmOBh-oEIC0AX1qHQr0vuyDf-4X6LN3PuIZxvIvn4kZfc86WDaWrFso/s1600/procedure-company-formation.jpg&quot; imageanchor=&quot;1&quot; style=&quot;color: #888888; margin-left: 1em; margin-right: 1em; text-decoration-line: none;&quot;&gt;&lt;img border=&quot;0&quot; data-original-height=&quot;771&quot; data-original-width=&quot;100%&quot; src=&quot;https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_K6aSk-j08DG7jTsltTvEM19bRerMX31TDm_1zpIvuDqNAG83h4u0805A9WHUqXPYssnvumEPU4Q0ggSZit2yZmOBh-oEIC0AX1qHQr0vuyDf-4X6LN3PuIZxvIvn4kZfc86WDaWrFso/s320/procedure-company-formation.jpg&quot; style=&quot;background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 1px solid rgb(238, 238, 238); box-shadow: rgba(0, 0, 0, 0.1) 1px 1px 5px; padding: 5px; position: relative;&quot; width=&quot;100%&quot; /&gt;&lt;/a&gt;&lt;/div&gt;
  390. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;
  391. &lt;br /&gt;
  392. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;background-color: white; box-sizing: border-box; color: #333333; font-family: &amp;quot;roboto slab&amp;quot;, serif; font-size: 18px; line-height: 1.42857; margin: 0px 0px 10px; position: relative;&quot;&gt;
  393. Legal Structure of Company in India&lt;/h4&gt;
  394. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  395. In India incorporation of company is governed as per the&amp;nbsp;Provisions of Companies Act&amp;nbsp;2013 and authority approving the company registration is Registrar of Companies.&lt;/div&gt;
  396. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  397. In India Company existence can be in the form of Private limited or Public limited&lt;/div&gt;
  398. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px; width: 652.727px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  399. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;th style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;&lt;/th&gt;&lt;th align=&quot;center&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;&lt;span style=&quot;box-sizing: border-box;&quot;&gt;Private Limited&lt;/span&gt;&lt;/th&gt;&lt;th align=&quot;center&quot; style=&quot;border-bottom: 2px solid rgb(40, 169, 226); box-sizing: border-box; font-size: 16px; padding: 5px; text-align: left;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  400. &lt;span style=&quot;box-sizing: border-box;&quot;&gt;Public limited&lt;/span&gt;&lt;/div&gt;
  401. &lt;/th&gt;&lt;/tr&gt;
  402. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  403. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Minimum authorized capital required&lt;/span&gt;&lt;/div&gt;
  404. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  405. RS 100,000&lt;/div&gt;
  406. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  407. Rs 500,000&lt;/div&gt;
  408. &lt;/td&gt;&lt;/tr&gt;
  409. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  410. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Registered Office&lt;/span&gt;&lt;/div&gt;
  411. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  412. Must be in India&lt;/div&gt;
  413. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  414. Must be in India&lt;/div&gt;
  415. &lt;/td&gt;&lt;/tr&gt;
  416. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  417. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Minimum and Maximum Number of&amp;nbsp; Share holder&lt;/span&gt;&lt;/div&gt;
  418. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  419. Minimum 2 and Maximum 200&lt;/div&gt;
  420. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  421. Minimum 7 and Maximum No limit&lt;/div&gt;
  422. &lt;/td&gt;&lt;/tr&gt;
  423. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  424. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Minimum and maximum no of Directors&lt;/span&gt;&lt;/div&gt;
  425. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  426. Minimum 2 And Maximum 15&lt;/div&gt;
  427. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  428. Minimum 3 and Maximum 15&lt;/div&gt;
  429. &lt;/td&gt;&lt;/tr&gt;
  430. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  431. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/branch-office-foreign-company.html&quot;&gt;&lt;span id=&quot;goog_847019807&quot;&gt;&lt;/span&gt;Foreign Investment&lt;/a&gt;&lt;span id=&quot;goog_847019808&quot;&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  432. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  433. Yes as per the FDI policy **&lt;/div&gt;
  434. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  435. Yes as per the FDI policy **&lt;/div&gt;
  436. &lt;/td&gt;&lt;/tr&gt;
  437. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  438. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Corporate Taxation rate (for upto Rs. 10 crore income)&lt;/span&gt;&lt;/div&gt;
  439. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  440. 33.063%&lt;/div&gt;
  441. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  442. 33.063%&lt;/div&gt;
  443. &lt;/td&gt;&lt;/tr&gt;
  444. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;3&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  445. (However, from AY 2017-18, basic tax rate is 29% if turnover does not exceed Rs. 5 crore.)&lt;/div&gt;
  446. &lt;/td&gt;&lt;/tr&gt;
  447. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  448. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/forensic-audit.html&quot;&gt;Audit requirement&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  449. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  450. Yes Yearly&lt;/div&gt;
  451. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  452. Yes Yearly&lt;/div&gt;
  453. &lt;/td&gt;&lt;/tr&gt;
  454. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  455. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Filing of Financial Statements with the Registrar Of Companies&lt;/span&gt;&lt;/div&gt;
  456. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  457. Yes Yearly&lt;/div&gt;
  458. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  459. Yes Yearly&lt;/div&gt;
  460. &lt;/td&gt;&lt;/tr&gt;
  461. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  462. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Acceptance of deposits&lt;/span&gt;&lt;/div&gt;
  463. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  464. No&lt;/div&gt;
  465. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  466. No&lt;/div&gt;
  467. &lt;/td&gt;&lt;/tr&gt;
  468. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  469. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Restriction On transfer Of shares&lt;/span&gt;&lt;/div&gt;
  470. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  471. Yes&lt;/div&gt;
  472. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  473. No&lt;/div&gt;
  474. &lt;/td&gt;&lt;/tr&gt;
  475. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  476. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Board Meeting&lt;/span&gt;&lt;/div&gt;
  477. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  478. Once in Every Qtr&lt;/div&gt;
  479. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  480. Once in Every Qtr&lt;/div&gt;
  481. &lt;/td&gt;&lt;/tr&gt;
  482. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  483. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Annual General Meeting (Shareholders)&lt;/span&gt;&lt;/div&gt;
  484. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  485. Once in a Year&lt;/div&gt;
  486. &lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  487. Once In a Year&lt;/div&gt;
  488. &lt;/td&gt;&lt;/tr&gt;
  489. &lt;/tbody&gt;&lt;/table&gt;
  490. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  491. **&lt;a href=&quot;http://www.globaltaxation.in/branch-office-foreign-company.html&quot;&gt;Foreign Direct Investment&lt;/a&gt;&amp;nbsp;(FDI) in any form is prohibited in any Indian entity, whether incorporated or not, which is engaged or proposes to engage in the following activities:&lt;/div&gt;
  492. &lt;ol style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; line-height: 28px; margin: 0px 0px 0px 15px; padding: 0px;&quot;&gt;
  493. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Lottery Business&amp;nbsp;including Government/private lottery, online lotteries, etc.&lt;/li&gt;
  494. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Gambling and Betting&amp;nbsp;including casinos etc.&lt;/li&gt;
  495. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Business of chit fund.&lt;/li&gt;
  496. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Nidhi company&lt;/a&gt;.&lt;/li&gt;
  497. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/trademark.html&quot;&gt;Trading in Transferable Development Rights&lt;/a&gt;&amp;nbsp;(TDRs).&lt;/li&gt;
  498. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Real estate business (However, FDI is permitted in development of townships, construction of residential/commercial premises, roads or bridges educational institutions, recreational facilities, city and regional level infrastructure, townships), or construction of farm houses&lt;/li&gt;
  499. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Manufacturing of Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes&lt;/li&gt;
  500. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Activities / sectors not open to private sector investment e.g. Atomic Energy and Railway Transport (other than Mass Rapid Transport Systems).&lt;/li&gt;
  501. &lt;/ol&gt;
  502. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;
  503. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  504. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; color: #333333; font-family: &amp;quot;roboto slab&amp;quot;, serif; font-size: 18px; font-weight: 400; line-height: 1.42857; margin: 0px 0px 10px; position: relative;&quot;&gt;
  505. Documents Required Company Formation&lt;/h4&gt;
  506. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  507. We will need following&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;details/ documents&lt;/a&gt;&lt;/div&gt;
  508. &lt;ol style=&quot;box-sizing: border-box; color: #424242; font-family: roboto, sans-serif; font-size: 14px; line-height: 28px; margin: 0px 0px 0px 15px; padding: 0px;&quot; type=&quot;1&quot;&gt;
  509. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;PAN card copy for proposed directors for Indian resident, for Non-resident copy of Passport&amp;nbsp;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;(self-attested)&lt;/span&gt;.&lt;/li&gt;
  510. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Address proof for proposed directors,&amp;nbsp;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;(self-attested)&lt;/span&gt;.&lt;/li&gt;
  511. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;PAN card copy for proposed shareholders for Indian resident for Non-resident copy of Passport,&amp;nbsp;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;(self-attested)&lt;/span&gt;&lt;/li&gt;
  512. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Address proof for proposed shareholders,&amp;nbsp;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;(self-attested)&lt;/span&gt;&lt;/li&gt;
  513. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;One photograph of each proposed director and shareholders,&lt;/li&gt;
  514. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Valid mobile No. and mail id,&lt;/li&gt;
  515. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Name of the company proposed, 6 names in order of priority,&lt;/li&gt;
  516. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Proposed state in which the registered office will be situated for the Company,&lt;/li&gt;
  517. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Address of registered office &amp;amp; proof of registered address (i.e. Electricity Bill, Telephone/Mobile Bill, Gas Bill),&lt;/li&gt;
  518. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Address of the police station in whose jurisdiction registered address of the company lies,&lt;/li&gt;
  519. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Authorized share capital of the proposed company&lt;/li&gt;
  520. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Main object for the proposed company.&lt;/li&gt;
  521. &lt;li style=&quot;box-sizing: border-box; margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Digital signature of any one of the director.&lt;/li&gt;
  522. &lt;/ol&gt;
  523. &lt;div&gt;
  524. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  525. &lt;br /&gt;&lt;/div&gt;
  526. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  527. &lt;br /&gt;&lt;/div&gt;
  528. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  529. Thanks &amp;amp; Regards&lt;br /&gt;
  530. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  531. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  532. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  533. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  534. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  535. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  536. Chartered Accountants&amp;nbsp;&lt;/div&gt;
  537. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  538. &lt;br /&gt;&lt;/div&gt;
  539. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  540. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  541. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  542. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;
  543. &lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/div&gt;
  544. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  545. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&lt;/span&gt;&amp;nbsp;|&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;br /&gt;
  546. &lt;b&gt;More Details-&lt;/b&gt;&lt;span style=&quot;text-align: left;&quot;&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;/span&gt;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/nbfc-registration.html&quot;&gt;http://www.globaltaxation.in/nbfc-registration.html&lt;/a&gt;&lt;/div&gt;
  547. &lt;/div&gt;
  548. &lt;/div&gt;
  549. &lt;/div&gt;
  550. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/4461226914518108247/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/nidhi-company-nbfc-company-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/4461226914518108247'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/4461226914518108247'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/nidhi-company-nbfc-company-in-gurgaon.html' title='Nidhi Company &amp; NBFC Company in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><media:thumbnail xmlns:media="http://search.yahoo.com/mrss/" url="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh_K6aSk-j08DG7jTsltTvEM19bRerMX31TDm_1zpIvuDqNAG83h4u0805A9WHUqXPYssnvumEPU4Q0ggSZit2yZmOBh-oEIC0AX1qHQr0vuyDf-4X6LN3PuIZxvIvn4kZfc86WDaWrFso/s72-c/procedure-company-formation.jpg" height="72" width="72"/><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-4803464643125373090</id><published>2019-09-02T22:56:00.002-07:00</published><updated>2019-09-02T22:56:49.183-07:00</updated><title type='text'>TDS on Sale of Property in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  551. &lt;div class=&quot;post-body entry-content&quot; id=&quot;post-body-7748254893967486638&quot; itemprop=&quot;description articleBody&quot; style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; line-height: 1.4; position: relative; width: 570px;&quot;&gt;
  552. &lt;div dir=&quot;ltr&quot; trbidi=&quot;on&quot;&gt;
  553. &lt;div style=&quot;box-sizing: border-box; margin-bottom: 10px;&quot;&gt;
  554. &lt;span style=&quot;text-align: justify;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDSforNRIsellingproperty&lt;/a&gt;&amp;nbsp;#&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDSonsaleofpropertybyNRI&lt;/a&gt;&lt;/span&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDSfrombuyingpropertyfromNRI&lt;/a&gt;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;LowerrateofTDS&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDScertificate197&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDSoncapitalgainforNRI&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  555. &lt;div style=&quot;box-sizing: border-box; margin-bottom: 10px;&quot;&gt;
  556. &lt;span style=&quot;text-align: justify;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;b style=&quot;color: #424242; font-family: Roboto, sans-serif; font-size: 14px;&quot;&gt;Know your TDS obligations if you are buying a property from NRI&lt;/b&gt;&lt;/span&gt;&lt;/div&gt;
  557. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  558. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif; font-size: 14px;&quot;&gt;&lt;br /&gt;When an NRI sells a property in India, the buyer needs to deduct TDS on the payment of purchase consideration.&lt;/span&gt;&lt;/div&gt;
  559. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  560. &lt;/div&gt;
  561. &lt;ul style=&quot;font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  562. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;In the recently announced Union Budget 2019, the surcharge on&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;income-tax&lt;/a&gt;&lt;/span&gt;&amp;nbsp;for individuals has been increased to a maximum of 37%.&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  563. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/tds-under-gst.html&quot;&gt;rate of TDS&lt;/a&gt;&amp;nbsp;can be as high as 28.50% of the sale value on long term capital gain (property held for more than 2 years).&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  564. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The rate of TDS can go up to 42.74% of sale value on short term capital gain (property held for less than 2 years), if the property value is more than INR 5 Cr.&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  565. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Income tax law provides that a lower TDS certificate can be obtained from income tax authorities, considering the actual profit earned by NRI on the deal. Lower TDS certificate can be obtained at a rate as low as 3.12% of the sale value (as per present guidelines - July 2019)&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  566. &lt;/ul&gt;
  567. &lt;br /&gt;&lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  568. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Let me clarify most common confusion first, TDS of 1% u/s 194IA is not applicable if seller is NRI. TDS u/s 194IA is only applicable for resident Indian sellers.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  569. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  570. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  571. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  572. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Taxation on Sale of Property by NRI’s (Non Resident Indians) is bit confusing subject. This confusion is caused due to lack of information and improper explanation. Sometimes it is in the interest of few professionals to complicate things and confuse NRI clients to maximize their gains. In most of the cases, I observed that neither buyer nor NRI seller are aware of what to do.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  573. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  574. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  575. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  576. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  577. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  578. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Tax deduction at Sourse (TDS) on Sell of Property by NRI- Non Resident&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  579. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  580. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  581. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  582. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Let me admit that Income Tax Act is not that complicated but it is in the hands of people who interpret it to make it complicated or simplified. To start with, Selling of property by NRI is taxable under u/s 195 of the Income Tax Act, 1961. I will discuss how to deduct TDS u/s 195!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  583. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  584. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  585. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  586. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;NRIs who want to sell any house property that they may have in India. As the property situated in India, hence situs to tax in India this article elaborate how much tax is payable and TDS deductible in case of NRIs who want to sell property in India.&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  587. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  588. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  589. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  590. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;NRIs who are selling house property which is situated in India have to pay tax on the Capital Gain. The tax that is payable on the gains depends on whether it’s a short term or a long term capital gains.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  591. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  592. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  593. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  594. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;When a house property is sold, after a period of 2 years from the date it was owned – there is a long term capital gain. In case it held for 2 years or less – there is a short term capital gain.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  595. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  596. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  597. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  598. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Tax implications for NRIs are also applicable in the case of inheritance. In case the property has been inherited, remember to consider the date of purchase of the original owner for calculating whether it’s a long term or a short term capital gain. In such a case the cost of the property shall be the cost to the previous owner.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  599. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  600. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  601. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  602. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Buying property from NRI check consequences of non deduction of tax (TDS) ?&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  603. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  604. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  605. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  606. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;How much tax is payable and deductible by buyer?&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  607. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  608. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  609. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  610. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;As per the Indian Income Tax Act, when a resident purchases any property from a non resident, he has to deduct income tax (TDS) and pay the balance amount to the seller.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  611. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  612. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  613. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  614. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Not many people know that&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Capital Gain Taxation&lt;/a&gt;&amp;nbsp;is same for both Resident Indians and NRI’s but only difference is in calculation and deduction of TDS. Since NRI is staying outside India therefore it is very difficult to ensure capital gain tax compliance after the property transaction is completed. In order to ensure compliance, Income Tax Department came out with an innovative idea to ensure that buyer deduct TDS at the time of making payment to NRI seller. TDS u/s 195 is deducted only to ensure capital gain tax compliance.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  615. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  616. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  617. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  618. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;When an NRI sells property, the buyer is liable to deduct TDS at the rate of&lt;/b&gt;:-&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  619. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  620. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  621. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  622. &lt;/div&gt;
  623. &lt;ul style=&quot;font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  624. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Long term capital gains are taxed at 20% {22.88%}, He has to deduct 20% of the sale consideration as tax before making the net payment to seller. and&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  625. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;short term gains shall be taxed at the applicable income tax slab rates i.e. 30% (31.20%)&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  626. &lt;/ul&gt;
  627. &lt;br /&gt;&lt;h2 style=&quot;box-sizing: border-box; font-size: 22px; margin: 0px 0px 10px; position: relative; text-align: justify;&quot;&gt;
  628. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Procedure aspect&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
  629. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  630. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Buyer should first obtain&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/apply-tan.html&quot;&gt;TAN&lt;/a&gt;&amp;nbsp;under section 203A of the Income Tax Act, 1961 before deducting TDS. TAN can be obtained by applying buy filling up the Form 49B.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  631. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  632. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  633. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  634. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;TDS must be deducted at the time of making the payment to the NRI. The information about the TDS being deducted and the rate at which it was deducted should be mentioned in the sale deed between the NRI seller and the buyer.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  635. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  636. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  637. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  638. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The TDS deducted by the buyer should be deposited through Form number or challan for TDS payment on or before the 7th of next month in which the TDS is deducted.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  639. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  640. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  641. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  642. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The TDS can be deposited through banks that are authorised by government of India or the Income Tax Department to collect&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Direct Taxes&lt;/a&gt;. The deposit has to be made by the buyer!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  643. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  644. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  645. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  646. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;TDS Refund by NRI’s&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  647. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  648. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  649. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  650. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;You can claim TDS refund if can show proof of reinvestment of capital gains in India. You can either buy another house in India or invest in capital gains bonds u/c 54EC. You should submit an affidavit stating that you will invest the capital gain amount in capital gain bonds. For property purchase you can produce allotment letter or payment receipts of the builder.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  651. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  652. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  653. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  654. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Instead of claiming refund which is more tedious process it is always advisable to apply for NIL Tax Deduction / Tax Exemption / Lower Tax Deduction Certificate. It require some intelligent planning before sale of property and proactive approach.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  655. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  656. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  657. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  658. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;197 NIL/ LOWER TDS Certificate by NRI Property Seller&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  659. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  660. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  661. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  662. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;How NRI’s can lower TDS on Property Sale?&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  663. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  664. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  665. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  666. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;As we discussed above basics of TDS on Property Sale by NRI. Now we understand how my NRI friends can lower the TDS on Property Sale. Before you decide to go ahead with property sale following 2 points should be considered&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  667. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  668. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  669. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  670. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Type of Capital Gain from Property Sale i.e. Short Term Capital Gain or Long Term Capital Gain&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  671. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  672. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Whether i am willing to pay capital gain tax or would like to save capital gain tax by Re-investment of capital gains- claiming exemption u/s 54/ 54F&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  673. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  674. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Once these 2 points are clear then we are ready for property sale in India.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  675. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  676. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  677. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  678. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;Illustration:- I will try to keep this illustration very simple as there is a common perception that this subject matter is complex!&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  679. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  680. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  681. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  682. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;This post is dedicated to my NRI friends who would like to know about their TDS liability at the time of sale of Property in India.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  683. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  684. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  685. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  686. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Mr. NRI who leave in India having a residential accommodation in Gurgaon!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  687. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  688. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  689. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  690. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Now he want to sell his Gurgaon flat which is long back investment property at a sale consideration INR 2.50 crore and want to invest in another Flat in Bangalore!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  691. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  692. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  693. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  694. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Therefore 1st task is to calculate long term capital gain of Mr. NRI. Indexed cost of acquisition of property is approx INR 1.50 Crore and he is selling it for 2.5 Cr. Long Term Capital Gain from property sale is approx 1 Crore and corresponding Long Term Capital Gain Tax at 22.88% is&lt;b&gt;&amp;nbsp;22.88 Lakh.&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  695. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  696. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  697. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  698. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;If in case of Mr. NRI, buyer deduct TDS at 22.88% u/s 195 then TDS will be deducted on sale consideration value i.e. 2.5 Cr. TDS u/s 195 will be approx INR&amp;nbsp;&lt;b&gt;57.20 Lakh&lt;/b&gt;&amp;nbsp;against Mr NRI Long Term Capital Gain Tax liability of&amp;nbsp;&lt;b&gt;22.88 Lakh.&lt;/b&gt;&amp;nbsp;In short, u/s 195 excess TDS to the extent of INR&amp;nbsp;&lt;b&gt;34.32 lakh&lt;/b&gt;&amp;nbsp;will be deducted assuming Mr NRI decided not to re-invest capital gains from property sale.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  699. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  700. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  701. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  702. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Further suppose he invested sale proceeds of Gurgaon flat into Bangalore Flat than excess TDS on account of LTCG of Gurgaon flat for which exemption u/s 54 is available in this context of excess TDS u/s 195 to the extent of INR&amp;nbsp;&lt;b&gt;22.88 lakh&lt;/b&gt;&amp;nbsp;deducted can be save by applying NIL/ Lower rate TDS Certificate from Income tax department.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  703. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  704. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  705. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  706. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Buyer Liable to deduct TDS on entire sale consideration. Now anomaly in this rule is that NRI is liable to pay Capital Gain Tax only on the Capital Gain arising out of sale of the property but unfortunately TDS is deducted on the total Sale Value of the property. Therefore in most of the cases there are no GAINS as such from the sale of property and actually NRI incur LOSS from the sale of the property if TDS refund is not claimed. As a result, NRI has to go through the process of claiming TDS refund from Income Tax Department.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  707. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  708. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  709. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  710. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The buyer of the flat liable to deduct 22.88% TDS on sale consideration i.e 22.88% of INR. 2.50 crore!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  711. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  712. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  713. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  714. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;But for saving point of view he can claim Indexation benefit for which he NRI Seller can apply for Nil Tax Deduction or Lower Tax Deduction with Income Tax Assessing Office. In case, NRI seller is planning to re-invest capital gain as i mentioned earlier then he can apply for tax exemption certificate. Based on assessment by Income Tax Department, certificate will be issued to NRI seller for property sale. In this case, buyer will not deduct TDS u/s 195 on sale consideration value. In above example, if Mr NRI get certificate from Income Tax Department then buyer will pay full consideration i.e. 2.5 Cr to Mr. NRI without deducting any TDS. NRI seller can handover original Nil Deduction Certificate to the buyer for his reference. In short, buyer need not to file any TDS in seller’s name as TDS will not be deducted in this case. Income Tax Department will issue separate certificate to NRI seller for TDS on capital gains. For Tax Exemption Certificate, NRI seller can submit application in Income Tax Department under whose jurisdiction his / her&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/apply-pan.html&quot;&gt;PAN&lt;/a&gt;&amp;nbsp;belongs to. To know the jurisdictional IT office of&amp;nbsp;PAN.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  715. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  716. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  717. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  718. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;In few cases I observed that TDS is not applicable on property sale as NRI seller obtained NIL Deduction or Tax exemption certificate but then buyer deducted TDS u/s 194IA just for the sake of deducting TDS. In such cases, full payment should be released to NRI seller for property sale and buyer should obtain Nil deduction certificate /&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Tax Exemption Certificate&lt;/a&gt;&amp;nbsp;from NRI seller.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  719. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  720. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  721. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  722. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;After point 1 i.e. calculation of capital gain, there are 3 possible scenarios&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  723. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  724. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  725. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  726. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(a) Capital Gain is Zero or there is Capital Loss on Property Sale: In this case NRI Seller can apply for NIL Tax Deduction Certificate.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  727. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  728. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  729. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  730. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(b) NRI Seller is willing to pay Actual Capital Gain Tax i.e. if Actual Capital Gain Tax liability is less than TDS u/s 195: In this scenario, based on capital gain tax calculation NRI seller can apply for Lower tax Deduction Certificate. In above example, Mr. NRI can apply for Lower Tax Deduction Certificate as actual long term capital gain tax liability is only 22.88 lakh against TDS of 57 lakh u/s 195.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  731. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  732. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  733. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  734. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(c) NRI seller is willing to re-invest capital gain to save capital gain tax: In this case, NRI Seller can apply for Tax Exemption Certificate.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  735. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  736. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  737. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  738. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;How to apply for Nil / Lower Tax Deduction Certificate or Tax Exemption Certificate on Property Sale&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  739. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  740. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  741. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  742. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;Documents Required:&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  743. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  744. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  745. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  746. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(a) Passport and PAN&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  747. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  748. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(b) Sale Agreement / Sale Deed&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  749. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  750. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(c) Income Tax Returns&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  751. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  752. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(d) Bank Statement&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  753. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  754. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(e) Any other document deemed relevant&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  755. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  756. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Entire process may take upto&amp;nbsp;&lt;b&gt;1 MONTH&lt;/b&gt;&amp;nbsp;time! In case, there is no tax liability then NRI can file form 15CA and 15CB online. These forms can be filed by CA. After filing form 15CA and 15CB, money can be transferred to country of residence else money can be retained in NRO account in India.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  757. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  758. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  759. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  760. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;Disclaime&lt;/b&gt;r: The opinion given in the articles is the individual opinion of the author and it is up to the readers to evaluate their position taking the provision of law and applicable facts of their case and take the decision on the subject matter. Subject to taxability of capital gain rates, surcharge, cess or available of exemption u/s 54, 54F, 54EC etc. and DTAA provision. The author or me cannot be held liable for any of the decisions taken based on the above article. Before taking any decision it is best to hire professional advice.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  761. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  762. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  763. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  764. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Last but not the least, in many cases I observed that NRI seller insist buyer to not to deduct TDS. In specific cases, TDS is not deducted due to ignorance at buyers end. In all such scenarios, hefty penalty can be imposed on buyer or on NRI seller. It is always advisable to pay all taxes on time to buy peace of mind which is priceless.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  765. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  766. Thanks &amp;amp; Regards&lt;br /&gt;&lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  767. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  768. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  769. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  770. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  771. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  772. Chartered Accountants&amp;nbsp;&lt;/div&gt;
  773. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  774. &lt;br /&gt;&lt;/div&gt;
  775. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  776. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  777. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  778. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/div&gt;
  779. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  780. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&amp;nbsp;&lt;/b&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;span style=&quot;text-align: left;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;http://www.globaltaxation.in/nri-tds.html&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  781. &lt;div&gt;
  782. &lt;span style=&quot;color: #888888;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/div&gt;
  783. &lt;/div&gt;
  784. &lt;div style=&quot;clear: both; font-size: 13.2px;&quot;&gt;
  785. &lt;/div&gt;
  786. &lt;/div&gt;
  787. &lt;/div&gt;
  788. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/4803464643125373090/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/tds-on-sale-of-property-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/4803464643125373090'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/4803464643125373090'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/tds-on-sale-of-property-in-karol-bagh.html' title='TDS on Sale of Property in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-5019650306628814155</id><published>2019-09-02T22:49:00.001-07:00</published><updated>2019-09-02T22:49:22.910-07:00</updated><title type='text'>TDS on Sale of Property in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  789. &lt;div class=&quot;post-body entry-content&quot; id=&quot;post-body-7748254893967486638&quot; itemprop=&quot;description articleBody&quot; style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; line-height: 1.4; position: relative; width: 570px;&quot;&gt;
  790. &lt;div dir=&quot;ltr&quot; trbidi=&quot;on&quot;&gt;
  791. &lt;div style=&quot;box-sizing: border-box; margin-bottom: 10px;&quot;&gt;
  792. &lt;span style=&quot;text-align: justify;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDSforNRIsellingproperty&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDSonsaleofpropertybyNRI&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDSfrombuyingpropertyfromNRI&lt;/a&gt;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;LowerrateofTDS&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDScertificate197&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;TDSoncapitalgainforNRI&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  793. &lt;div style=&quot;box-sizing: border-box; margin-bottom: 10px;&quot;&gt;
  794. &lt;span style=&quot;text-align: justify;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;b style=&quot;color: #424242; font-family: Roboto, sans-serif; font-size: 14px;&quot;&gt;Know your TDS obligations if you are buying a property from NRI&lt;/b&gt;&lt;/span&gt;&lt;/div&gt;
  795. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  796. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif; font-size: 14px;&quot;&gt;&lt;br /&gt;When an NRI sells a property in India, the buyer needs to deduct TDS on the payment of purchase consideration.&lt;/span&gt;&lt;/div&gt;
  797. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  798. &lt;/div&gt;
  799. &lt;ul style=&quot;font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  800. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;In the recently announced Union Budget 2019, the surcharge on&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;income-tax&lt;/a&gt;&lt;/span&gt;&amp;nbsp;for individuals has been increased to a maximum of 37%.&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  801. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/tds-under-gst.html&quot;&gt;rate of TDS&lt;/a&gt;&amp;nbsp;can be as high as 28.50% of the sale value on long term capital gain (property held for more than 2 years).&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  802. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The rate of TDS can go up to 42.74% of sale value on short term capital gain (property held for less than 2 years), if the property value is more than INR 5 Cr.&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  803. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Income tax law provides that a lower TDS certificate can be obtained from income tax authorities, considering the actual profit earned by NRI on the deal. Lower TDS certificate can be obtained at a rate as low as 3.12% of the sale value (as per present guidelines - July 2019)&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  804. &lt;/ul&gt;
  805. &lt;br /&gt;&lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  806. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Let me clarify most common confusion first, TDS of 1% u/s 194IA is not applicable if seller is NRI. TDS u/s 194IA is only applicable for resident Indian sellers.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  807. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  808. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  809. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  810. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Taxation on Sale of Property by NRI’s (Non Resident Indians) is bit confusing subject. This confusion is caused due to lack of information and improper explanation. Sometimes it is in the interest of few professionals to complicate things and confuse NRI clients to maximize their gains. In most of the cases, I observed that neither buyer nor NRI seller are aware of what to do.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  811. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  812. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  813. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  814. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  815. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  816. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Tax deduction at Sourse (TDS) on Sell of Property by NRI- Non Resident&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  817. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  818. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  819. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  820. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Let me admit that Income Tax Act is not that complicated but it is in the hands of people who interpret it to make it complicated or simplified. To start with, Selling of property by NRI is taxable under u/s 195 of the Income Tax Act, 1961. I will discuss how to deduct TDS u/s 195!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  821. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  822. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  823. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  824. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;NRIs who want to sell any house property that they may have in India. As the property situated in India, hence situs to tax in India this article elaborate how much tax is payable and TDS deductible in case of NRIs who want to sell property in India.&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  825. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  826. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  827. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  828. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;NRIs who are selling house property which is situated in India have to pay tax on the Capital Gain. The tax that is payable on the gains depends on whether it’s a short term or a long term capital gains.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  829. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  830. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  831. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  832. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;When a house property is sold, after a period of 2 years from the date it was owned – there is a long term capital gain. In case it held for 2 years or less – there is a short term capital gain.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  833. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  834. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  835. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  836. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Tax implications for NRIs are also applicable in the case of inheritance. In case the property has been inherited, remember to consider the date of purchase of the original owner for calculating whether it’s a long term or a short term capital gain. In such a case the cost of the property shall be the cost to the previous owner.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  837. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  838. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  839. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  840. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Buying property from NRI check consequences of non deduction of tax (TDS) ?&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  841. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  842. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  843. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  844. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;How much tax is payable and deductible by buyer?&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  845. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  846. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  847. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  848. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;As per the Indian Income Tax Act, when a resident purchases any property from a non resident, he has to deduct income tax (TDS) and pay the balance amount to the seller.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  849. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  850. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  851. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  852. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Not many people know that&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Capital Gain Taxation&lt;/a&gt;&amp;nbsp;is same for both Resident Indians and NRI’s but only difference is in calculation and deduction of TDS. Since NRI is staying outside India therefore it is very difficult to ensure capital gain tax compliance after the property transaction is completed. In order to ensure compliance, Income Tax Department came out with an innovative idea to ensure that buyer deduct TDS at the time of making payment to NRI seller. TDS u/s 195 is deducted only to ensure capital gain tax compliance.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  853. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  854. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  855. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  856. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;When an NRI sells property, the buyer is liable to deduct TDS at the rate of&lt;/b&gt;:-&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  857. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  858. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  859. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  860. &lt;/div&gt;
  861. &lt;ul style=&quot;font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  862. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Long term capital gains are taxed at 20% {22.88%}, He has to deduct 20% of the sale consideration as tax before making the net payment to seller. and&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  863. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;short term gains shall be taxed at the applicable income tax slab rates i.e. 30% (31.20%)&lt;/span&gt;&lt;/span&gt;&lt;/li&gt;
  864. &lt;/ul&gt;
  865. &lt;br /&gt;&lt;h2 style=&quot;box-sizing: border-box; font-size: 22px; margin: 0px 0px 10px; position: relative; text-align: justify;&quot;&gt;
  866. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Procedure aspect&lt;/span&gt;&lt;/span&gt;&lt;/h2&gt;
  867. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  868. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Buyer should first obtain&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/apply-tan.html&quot; style=&quot;color: #888888; text-decoration-line: none;&quot;&gt;TAN&lt;/a&gt;&amp;nbsp;under section 203A of the Income Tax Act, 1961 before deducting TDS. TAN can be obtained by applying buy filling up the Form 49B.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  869. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  870. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  871. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  872. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;TDS must be deducted at the time of making the payment to the NRI. The information about the TDS being deducted and the rate at which it was deducted should be mentioned in the sale deed between the NRI seller and the buyer.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  873. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  874. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  875. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  876. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The TDS deducted by the buyer should be deposited through Form number or challan for TDS payment on or before the 7th of next month in which the TDS is deducted.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  877. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  878. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  879. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  880. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The TDS can be deposited through banks that are authorised by government of India or the Income Tax Department to collect&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Direct Taxes&lt;/a&gt;. The deposit has to be made by the buyer!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  881. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  882. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  883. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  884. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;TDS Refund by NRI’s&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  885. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  886. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  887. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  888. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;You can claim TDS refund if can show proof of reinvestment of capital gains in India. You can either buy another house in India or invest in capital gains bonds u/c 54EC. You should submit an affidavit stating that you will invest the capital gain amount in capital gain bonds. For property purchase you can produce allotment letter or payment receipts of the builder.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  889. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  890. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  891. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  892. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Instead of claiming refund which is more tedious process it is always advisable to apply for NIL Tax Deduction / Tax Exemption / Lower Tax Deduction Certificate. It require some intelligent planning before sale of property and proactive approach.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  893. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  894. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  895. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  896. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;197 NIL/ LOWER TDS Certificate by NRI Property Seller&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  897. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  898. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  899. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  900. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;How NRI’s can lower TDS on Property Sale?&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  901. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  902. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  903. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  904. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;As we discussed above basics of TDS on Property Sale by NRI. Now we understand how my NRI friends can lower the TDS on Property Sale. Before you decide to go ahead with property sale following 2 points should be considered&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  905. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  906. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  907. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  908. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Type of Capital Gain from Property Sale i.e. Short Term Capital Gain or Long Term Capital Gain&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  909. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  910. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Whether i am willing to pay capital gain tax or would like to save capital gain tax by Re-investment of capital gains- claiming exemption u/s 54/ 54F&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  911. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  912. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Once these 2 points are clear then we are ready for property sale in India.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  913. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  914. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  915. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  916. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;Illustration:- I will try to keep this illustration very simple as there is a common perception that this subject matter is complex!&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  917. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  918. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  919. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  920. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;This post is dedicated to my NRI friends who would like to know about their TDS liability at the time of sale of Property in India.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  921. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  922. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  923. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  924. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Mr. NRI who leave in India having a residential accommodation in Gurgaon!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  925. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  926. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  927. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  928. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Now he want to sell his Gurgaon flat which is long back investment property at a sale consideration INR 2.50 crore and want to invest in another Flat in Bangalore!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  929. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  930. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  931. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  932. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Therefore 1st task is to calculate long term capital gain of Mr. NRI. Indexed cost of acquisition of property is approx INR 1.50 Crore and he is selling it for 2.5 Cr. Long Term Capital Gain from property sale is approx 1 Crore and corresponding Long Term Capital Gain Tax at 22.88% is&lt;b&gt;&amp;nbsp;22.88 Lakh.&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  933. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  934. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  935. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  936. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;If in case of Mr. NRI, buyer deduct TDS at 22.88% u/s 195 then TDS will be deducted on sale consideration value i.e. 2.5 Cr. TDS u/s 195 will be approx INR&amp;nbsp;&lt;b&gt;57.20 Lakh&lt;/b&gt;&amp;nbsp;against Mr NRI Long Term Capital Gain Tax liability of&amp;nbsp;&lt;b&gt;22.88 Lakh.&lt;/b&gt;&amp;nbsp;In short, u/s 195 excess TDS to the extent of INR&amp;nbsp;&lt;b&gt;34.32 lakh&lt;/b&gt;&amp;nbsp;will be deducted assuming Mr NRI decided not to re-invest capital gains from property sale.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  937. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  938. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  939. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  940. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Further suppose he invested sale proceeds of Gurgaon flat into Bangalore Flat than excess TDS on account of LTCG of Gurgaon flat for which exemption u/s 54 is available in this context of excess TDS u/s 195 to the extent of INR&amp;nbsp;&lt;b&gt;22.88 lakh&lt;/b&gt;&amp;nbsp;deducted can be save by applying NIL/ Lower rate TDS Certificate from Income tax department.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  941. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  942. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  943. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  944. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Buyer Liable to deduct TDS on entire sale consideration. Now anomaly in this rule is that NRI is liable to pay Capital Gain Tax only on the Capital Gain arising out of sale of the property but unfortunately TDS is deducted on the total Sale Value of the property. Therefore in most of the cases there are no GAINS as such from the sale of property and actually NRI incur LOSS from the sale of the property if TDS refund is not claimed. As a result, NRI has to go through the process of claiming TDS refund from Income Tax Department.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  945. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  946. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  947. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  948. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;The buyer of the flat liable to deduct 22.88% TDS on sale consideration i.e 22.88% of INR. 2.50 crore!&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  949. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  950. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  951. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  952. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;But for saving point of view he can claim Indexation benefit for which he NRI Seller can apply for Nil Tax Deduction or Lower Tax Deduction with Income Tax Assessing Office. In case, NRI seller is planning to re-invest capital gain as i mentioned earlier then he can apply for tax exemption certificate. Based on assessment by Income Tax Department, certificate will be issued to NRI seller for property sale. In this case, buyer will not deduct TDS u/s 195 on sale consideration value. In above example, if Mr NRI get certificate from Income Tax Department then buyer will pay full consideration i.e. 2.5 Cr to Mr. NRI without deducting any TDS. NRI seller can handover original Nil Deduction Certificate to the buyer for his reference. In short, buyer need not to file any TDS in seller’s name as TDS will not be deducted in this case. Income Tax Department will issue separate certificate to NRI seller for TDS on capital gains. For Tax Exemption Certificate, NRI seller can submit application in Income Tax Department under whose jurisdiction his / her&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/apply-pan.html&quot;&gt;PAN&lt;/a&gt;&amp;nbsp;belongs to. To know the jurisdictional IT office of&amp;nbsp;PAN.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  953. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  954. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  955. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  956. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;In few cases I observed that TDS is not applicable on property sale as NRI seller obtained NIL Deduction or Tax exemption certificate but then buyer deducted TDS u/s 194IA just for the sake of deducting TDS. In such cases, full payment should be released to NRI seller for property sale and buyer should obtain Nil deduction certificate /&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/iso-certification.html&quot;&gt;Tax Exemption Certificate&lt;/a&gt;&amp;nbsp;from NRI seller.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  957. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  958. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  959. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  960. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;After point 1 i.e. calculation of capital gain, there are 3 possible scenarios&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  961. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  962. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  963. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  964. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(a) Capital Gain is Zero or there is Capital Loss on Property Sale: In this case NRI Seller can apply for NIL Tax Deduction Certificate.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  965. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  966. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  967. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  968. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(b) NRI Seller is willing to pay Actual Capital Gain Tax i.e. if Actual Capital Gain Tax liability is less than TDS u/s 195: In this scenario, based on capital gain tax calculation NRI seller can apply for Lower tax Deduction Certificate. In above example, Mr. NRI can apply for Lower Tax Deduction Certificate as actual long term capital gain tax liability is only 22.88 lakh against TDS of 57 lakh u/s 195.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  969. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  970. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  971. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  972. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(c) NRI seller is willing to re-invest capital gain to save capital gain tax: In this case, NRI Seller can apply for Tax Exemption Certificate.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  973. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  974. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  975. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  976. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;How to apply for Nil / Lower Tax Deduction Certificate or Tax Exemption Certificate on Property Sale&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  977. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  978. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  979. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  980. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;Documents Required:&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  981. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  982. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  983. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  984. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(a) Passport and PAN&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  985. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  986. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(b) Sale Agreement / Sale Deed&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  987. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  988. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(c) Income Tax Returns&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  989. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  990. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(d) Bank Statement&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  991. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  992. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;(e) Any other document deemed relevant&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  993. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  994. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Entire process may take upto&amp;nbsp;&lt;b&gt;1 MONTH&lt;/b&gt;&amp;nbsp;time! In case, there is no tax liability then NRI can file form 15CA and 15CB online. These forms can be filed by CA. After filing form 15CA and 15CB, money can be transferred to country of residence else money can be retained in NRO account in India.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  995. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  996. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  997. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  998. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;Disclaime&lt;/b&gt;r: The opinion given in the articles is the individual opinion of the author and it is up to the readers to evaluate their position taking the provision of law and applicable facts of their case and take the decision on the subject matter. Subject to taxability of capital gain rates, surcharge, cess or available of exemption u/s 54, 54F, 54EC etc. and DTAA provision. The author or me cannot be held liable for any of the decisions taken based on the above article. Before taking any decision it is best to hire professional advice.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  999. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1000. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1001. &lt;div style=&quot;box-sizing: border-box; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1002. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;Last but not the least, in many cases I observed that NRI seller insist buyer to not to deduct TDS. In specific cases, TDS is not deducted due to ignorance at buyers end. In all such scenarios, hefty penalty can be imposed on buyer or on NRI seller. It is always advisable to pay all taxes on time to buy peace of mind which is priceless.&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1003. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1004. Thanks &amp;amp; Regards&lt;br /&gt;&lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1005. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1006. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1007. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1008. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1009. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1010. Chartered Accountants&amp;nbsp;&lt;/div&gt;
  1011. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1012. &lt;br /&gt;&lt;/div&gt;
  1013. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1014. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1015. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1016. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/div&gt;
  1017. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1018. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&amp;nbsp;&lt;/b&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;span style=&quot;text-align: left;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;http://www.globaltaxation.in/nri-tds.html&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1019. &lt;div&gt;
  1020. &lt;span style=&quot;color: #888888;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/div&gt;
  1021. &lt;/div&gt;
  1022. &lt;div style=&quot;clear: both; font-size: 13.2px;&quot;&gt;
  1023. &lt;/div&gt;
  1024. &lt;/div&gt;
  1025. &lt;/div&gt;
  1026. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/5019650306628814155/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/tds-on-sale-of-property-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/5019650306628814155'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/5019650306628814155'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/tds-on-sale-of-property-in-gurgaon.html' title='TDS on Sale of Property in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-6682800247725876718</id><published>2019-09-02T22:37:00.001-07:00</published><updated>2019-09-02T22:37:13.478-07:00</updated><title type='text'>KYC Verification in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1027. &lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;#&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DirectKYC&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;#&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DIR-3-KYC&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;#&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DPT-3&lt;/a&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1028. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1029. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;eForm DIR-3 KYC&lt;/b&gt;&amp;nbsp;is to be filed by an individual who holds DIN and is filing his KYC details for the first time or by the DIN holder who has already filed his KYC once in eform DIR-3 KYC but wants to update his details.&lt;/li&gt;
  1030. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Web service DIR-3-KYC-WEB&lt;/b&gt;&amp;nbsp;is to be used by the DIN holder who has submitted DIR-3 KYC eform in the previous financial year and no update is required in his details.&lt;/li&gt;
  1031. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;The DIN of the director should be an officially approved one&lt;/li&gt;
  1032. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;In case of deactivated DINs, the process to reactivate DINs due to non-filing of DIR-3-KYC will begin after August 31&lt;/li&gt;
  1033. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;The personal mobile number and email address of the director entered in the form will be verified by a One-Time-Password (OTP)&lt;/li&gt;
  1034. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;In case of a foreign national, the passport number is mandatory&lt;/li&gt;
  1035. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;OTPs can be successfully sent to the registered mobile number and email against one form, for a maximum of 10 times in one day and twice in a span of 30 minutes. For further chances, a new form must be downloaded on the same day or the next day&lt;/li&gt;
  1036. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;The contact information, permanent residential address, and PAN stated in the form should match with the proof attached&lt;/li&gt;
  1037. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;The form should be digitally signed by a practicing&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Chartered Accountant&lt;/a&gt;&amp;nbsp;or Company Secretary; and&lt;/li&gt;
  1038. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;The following documents must be uploaded to complete the filing process – proof of permanent address; copy of the Aadhar Card; copy of passport; proof of present address; and other optional attachments, if any.&lt;/li&gt;
  1039. &lt;/ul&gt;
  1040. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;If you are director/ partner in any Company/ LLP update your KYC, delays in KYC levy late fee.&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;br /&gt;&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;DIR 3 KYC is newly introduced form by Ministry of Corporate Affairs whereby every Individual who is holding DIN is required to file his /her particulars in Form DIR-3 KYC every year on or before April 30 every year. For the current year, DIR-3 KYC is required to be filed on or before August 31, 2018.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;The Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2018 came into effect on July 10, 2018. (See here for the official notification.)&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Announced by the Ministry of Corporate Affairs (MCA) in early July, the amended rules seek to update the federal government’s database of company directors.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Every director to whom the&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;Director Identification Number&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;(DIN) has been allotted on or before March 31, 2018 should file the e-form DIR-3 KYC on or before August 31, 2018. This is an authentication procedure.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Even a director who is currently disqualified, but was allotted a DIN needs to file this form.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;After the last date, the government will deactivate the DIN of those directors who have not yet completed their KYC. Such persons can reactivate their DIN by filing this form and paying a penalty of US$72.91 (Rs 5,000).&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;In future, every individual who is allotted a DIN in India as on March 31 in a financial year will need to submit the DIR-3 KYC to the federal government on or before August 31 of the immediate next financial year. For example, if the DIN was allotted on March 31, 2019, then the&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DIR-3 KYC&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;needs to be filed before April 30, 2020.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Key points to remember while filing the form are:&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1041. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1042. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;The rule 16A inserted in the Companies (Acceptance of Deposits) Rules, 2014 requires the filing of onetime return duly certified by the auditor of the company in the prescribed Form &lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DPT-3&lt;/a&gt;. This disclosure, also known as Return of Deposits is an exercise wherein the company must ascertain the outstanding amount of any money received or loan which is outstanding as on 31st March 2019, and get it certified by the auditor of the company. The Form DPT-3 is exhaustive and must be filled carefully as the amounts must be disclosed in the correct column/Field in the form.&lt;/li&gt;
  1043. &lt;/ul&gt;
  1044. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Along with the Form the Auditors Certificate need to be attached as an attachment, wherein auditor must certify in clear terms the Value of amount outstanding to any person and outstanding amount of loan if any taken by the company. The cut-off date for taking balance is 31st March 2019 and thus the provisions of filing the Return of Deposit is applicable to all companies. One of the prerequisites to filing DPT-3 is the finalization of books account and drafting of financial statement, which is sometimes. We at Global Taxation is capable and ready to work overtime to achieve full compliance of filing the DPT-3. Let&#39;s start now, without any further delay.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1045. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1046. &lt;span style=&quot;font-family: inherit;&quot;&gt;Thanks &amp;amp; Regards&lt;/span&gt;&lt;br /&gt;&lt;span style=&quot;color: #351c75; font-family: inherit;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1047. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1048. &lt;span style=&quot;font-family: inherit;&quot;&gt;Partner, ARJS &amp;amp; Associates&lt;/span&gt;&lt;/div&gt;
  1049. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1050. &lt;span style=&quot;font-family: inherit;&quot;&gt;M.Com, FCA, ACS, FAFD&lt;/span&gt;&lt;/div&gt;
  1051. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1052. &lt;span style=&quot;font-family: inherit;&quot;&gt;Chartered Accountants&amp;nbsp;&lt;/span&gt;&lt;/div&gt;
  1053. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1054. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/div&gt;
  1055. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1056. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/span&gt;&lt;/div&gt;
  1057. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1058. &lt;span style=&quot;font-family: inherit;&quot;&gt;Karol Bagh, New Delhi, Delhi 110005&lt;/span&gt;&lt;br /&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1059. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1060. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;span style=&quot;text-align: left;&quot;&gt;&lt;/span&gt;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;http://www.globaltaxation.in/kyc-verification.html&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1061. &lt;/div&gt;
  1062. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/6682800247725876718/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/kyc-verification-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/6682800247725876718'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/6682800247725876718'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/kyc-verification-in-karol-bagh.html' title='KYC Verification in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-7392917000223091725</id><published>2019-09-02T22:32:00.001-07:00</published><updated>2019-09-02T22:32:18.272-07:00</updated><title type='text'>KYC Verification in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1063. #&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DirectKYC&lt;/a&gt; #&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DIR-3-KYC&lt;/a&gt; #&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DPT-3&lt;/a&gt;&lt;br /&gt;
  1064. &lt;br /&gt;
  1065. &lt;br /&gt;
  1066. &lt;ul style=&quot;text-align: left;&quot;&gt;
  1067. &lt;li&gt;&lt;b&gt;eForm DIR-3 KYC&lt;/b&gt; is to be filed by an individual who holds DIN and is filing his KYC details for the first time or by the DIN holder who has already filed his KYC once in eform DIR-3 KYC but wants to update his details.&lt;/li&gt;
  1068. &lt;li&gt;&lt;b&gt;Web service DIR-3-KYC-WEB&lt;/b&gt; is to be used by the DIN holder who has submitted DIR-3 KYC eform in the previous financial year and no update is required in his details.&lt;/li&gt;
  1069. &lt;li&gt;The DIN of the director should be an officially approved one&lt;/li&gt;
  1070. &lt;li&gt;In case of deactivated DINs, the process to reactivate DINs due to non-filing of DIR-3-KYC will begin after August 31&lt;/li&gt;
  1071. &lt;li&gt;The personal mobile number and email address of the director entered in the form will be verified by a One-Time-Password (OTP)&lt;/li&gt;
  1072. &lt;li&gt;In case of a foreign national, the passport number is mandatory&lt;/li&gt;
  1073. &lt;li&gt;OTPs can be successfully sent to the registered mobile number and email against one form, for a maximum of 10 times in one day and twice in a span of 30 minutes. For further chances, a new form must be downloaded on the same day or the next day&lt;/li&gt;
  1074. &lt;li&gt;The contact information, permanent residential address, and PAN stated in the form should match with the proof attached&lt;/li&gt;
  1075. &lt;li&gt;The form should be digitally signed by a practicing &lt;a href=&quot;http://www.globaltaxation.in/company-formation.html&quot;&gt;Chartered Accountant&lt;/a&gt; or Company Secretary; and&lt;/li&gt;
  1076. &lt;li&gt;The following documents must be uploaded to complete the filing process – proof of permanent address; copy of the Aadhar Card; copy of passport; proof of present address; and other optional attachments, if any.&lt;/li&gt;
  1077. &lt;/ul&gt;
  1078. &lt;br /&gt;
  1079. &lt;br /&gt;
  1080. &lt;b&gt;If you are director/ partner in any Company/ LLP update your KYC, delays in KYC levy late fee.&lt;/b&gt;&lt;br /&gt;
  1081. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;
  1082. DIR 3 KYC is newly introduced form by Ministry of Corporate Affairs whereby every Individual who is holding DIN is required to file his /her particulars in Form DIR-3 KYC every year on or before April 30 every year. For the current year, DIR-3 KYC is required to be filed on or before August 31, 2018.&lt;br /&gt;
  1083. &lt;br /&gt;
  1084. The Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2018 came into effect on July 10, 2018. (See here for the official notification.)&lt;br /&gt;
  1085. &lt;br /&gt;
  1086. Announced by the Ministry of Corporate Affairs (MCA) in early July, the amended rules seek to update the federal government’s database of company directors.&lt;br /&gt;
  1087. &lt;br /&gt;
  1088. Every director to whom the &lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;Director Identification Number&lt;/a&gt; (DIN) has been allotted on or before March 31, 2018 should file the e-form DIR-3 KYC on or before August 31, 2018. This is an authentication procedure.&lt;br /&gt;
  1089. &lt;br /&gt;
  1090. Even a director who is currently disqualified, but was allotted a DIN needs to file this form.&lt;br /&gt;
  1091. After the last date, the government will deactivate the DIN of those directors who have not yet completed their KYC. Such persons can reactivate their DIN by filing this form and paying a penalty of US$72.91 (Rs 5,000).&lt;br /&gt;
  1092. &lt;br /&gt;
  1093. In future, every individual who is allotted a DIN in India as on March 31 in a financial year will need to submit the DIR-3 KYC to the federal government on or before August 31 of the immediate next financial year. For example, if the DIN was allotted on March 31, 2019, then the &lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;DIR-3 KYC&lt;/a&gt; needs to be filed before April 30, 2020.&lt;br /&gt;
  1094. &lt;br /&gt;
  1095. &lt;b&gt;Key points to remember while filing the form are:&lt;/b&gt;&lt;br /&gt;
  1096. &lt;br /&gt;
  1097. &lt;ul style=&quot;text-align: left;&quot;&gt;
  1098. &lt;li&gt;The rule 16A inserted in the Companies (Acceptance of Deposits) Rules, 2014 requires the filing of onetime return duly certified by the auditor of the company in the prescribed Form DPT-3. This disclosure, also known as Return of Deposits is an exercise wherein the company must ascertain the outstanding amount of any money received or loan which is outstanding as on 31st March 2019, and get it certified by the auditor of the company. The Form DPT-3 is exhaustive and must be filled carefully as the amounts must be disclosed in the correct column/Field in the form.&lt;/li&gt;
  1099. &lt;/ul&gt;
  1100. &lt;br /&gt;
  1101. &lt;br /&gt;
  1102. Along with the Form the Auditors Certificate need to be attached as an attachment, wherein auditor must certify in clear terms the Value of amount outstanding to any person and outstanding amount of loan if any taken by the company. The cut-off date for taking balance is 31st March 2019 and thus the provisions of filing the Return of Deposit is applicable to all companies. One of the prerequisites to filing DPT-3 is the finalization of books account and drafting of financial statement, which is sometimes. We at Global Taxation is capable and ready to work overtime to achieve full compliance of filing the DPT-3. Let&#39;s start now, without any further delay.&lt;br /&gt;
  1103. &lt;br /&gt;
  1104. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1105. &lt;span style=&quot;font-family: inherit;&quot;&gt;Thanks &amp;amp; Regards&lt;/span&gt;&lt;br /&gt;&lt;span style=&quot;color: #351c75; font-family: inherit;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1106. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1107. &lt;span style=&quot;font-family: inherit;&quot;&gt;Partner, ARJS &amp;amp; Associates&lt;/span&gt;&lt;/div&gt;
  1108. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1109. &lt;span style=&quot;font-family: inherit;&quot;&gt;M.Com, FCA, ACS, FAFD&lt;/span&gt;&lt;/div&gt;
  1110. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1111. &lt;span style=&quot;font-family: inherit;&quot;&gt;Chartered Accountants&amp;nbsp;&lt;/span&gt;&lt;/div&gt;
  1112. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1113. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/div&gt;
  1114. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1115. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/span&gt;&lt;/div&gt;
  1116. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1117. &lt;span style=&quot;font-family: inherit;&quot;&gt;Karol Bagh, New Delhi, Delhi 110005&lt;/span&gt;&lt;br /&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1118. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 14.52px; text-align: justify;&quot;&gt;
  1119. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;span style=&quot;text-align: left;&quot;&gt;&lt;/span&gt;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/kyc-verification.html&quot;&gt;http://www.globaltaxation.in/kyc-verification.html&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1120. &lt;/div&gt;
  1121. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/7392917000223091725/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/kyc-verification-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/7392917000223091725'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/7392917000223091725'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/kyc-verification-in-gurgaon.html' title='KYC Verification in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-1609306265088488583</id><published>2019-09-02T22:21:00.000-07:00</published><updated>2019-09-02T22:21:02.256-07:00</updated><title type='text'>Cross Border and International Taxation in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1122. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1123. #&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Withholdingtax&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Permanentestablishment&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;NopeinIndia&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;CACertificate&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Equitysharevaluation&lt;/a&gt;&amp;nbsp;#&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;ForeigndirectorKYC&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1124. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;background-color: white; border-collapse: collapse; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; width: 318px;&quot;&gt;&lt;tbody&gt;
  1125. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
  1126. &lt;/tbody&gt;&lt;/table&gt;
  1127. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;br /&gt;CROSS BORDER AND INTERNATIONAL TAXATION&lt;/b&gt;&lt;br /&gt;
  1128. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1129. &lt;b&gt;&lt;br /&gt;International Tax Advisory&lt;/b&gt;&lt;/div&gt;
  1130. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1131. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;With liberalization playing a key role in Indian policies, it has led to a multitude of multinational companies entering India. With the encouragement of foreign direct investment inflows into India there has been a liberalization of the&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Indian taxation&lt;/a&gt;&amp;nbsp;scheme, the Government of India has come forward with ways to ensure that non-residents abroad make investments in India which is imperative for the long term growth of the economy. Special tax provisions are enacted in the statue to encourage the foreign investment through&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;special tax concession&lt;/a&gt;&amp;nbsp;and incentives. This interplay of domestic and international taxes incident on companies and individuals often results in complex situations. Converging on an optimum solution requires taking a holistic view on the “total” tax impact rather than a country specific examination.&lt;br /&gt;Our International Tax specialists offer services that successfully align all the different areas of taxation into a benefit-driven strategy that is reflected favourably in the various financial parameters. Our people and global resources are able to help clients develop and execute business strategies quickly and effectively, with strong accountability and governance. Our practitioners blend local country technical knowledge with appropriate regional and global insight on the latest developments in tax policy, legislation and administration.&lt;/div&gt;
  1132. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1133. &lt;br /&gt;&lt;b&gt;Transfer Pricing&lt;/b&gt;&lt;br /&gt;In the wake of globalization, most MNC’s today generate large portions of their&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;taxable income&lt;/a&gt;, from other than their home jurisdictions. Thus, making transfer pricing an increasingly important issue among tax directors, boards of directors and fiscal authorities worldwide. The explosive growth in world trade in recent years, and the resulting increase in cross – border transactions between related parties, has catapulted transfer pricing to the forefront of important international tax issues. MNC’s of all sizes are finding their transfer pricing practices under increased scrutiny by tax authorities. Fiscal authorities are policing multinational’s transfer pricing policies aggressively in an attempt to protect their tax base from erosion.&lt;br /&gt;We help clients ensure that all compliances in India are met and issues under litigation handled effectively.&lt;/div&gt;
  1134. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1135. &lt;br /&gt;&lt;b&gt;Our ranges of services include:&lt;/b&gt;&lt;br /&gt;Advice on&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;cross border transactions&lt;/a&gt;&lt;br /&gt;Advice on double tax treaties and foreign tax systems/implications&lt;br /&gt;Tax efficient structuring of cross border transactions&lt;br /&gt;Advisory services in relation to the improvement/effectiveness of the cross border ‘Supply Chain’ process.&lt;br /&gt;Preparation of Transferpricing Study Reports and other prescribed TP documentation&lt;/div&gt;
  1136. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1137. &lt;br /&gt;&lt;/div&gt;
  1138. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1139. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1140. Thanks &amp;amp; Regards&lt;br /&gt;&lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1141. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1142. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1143. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1144. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1145. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1146. Chartered Accountants&amp;nbsp;&lt;/div&gt;
  1147. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1148. &lt;br /&gt;&lt;/div&gt;
  1149. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1150. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1151. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1152. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1153. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1154. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;http://www.globaltaxation.in/cross-border-and-international-taxation.html&lt;/a&gt;&lt;/div&gt;
  1155. &lt;/div&gt;
  1156. &lt;/div&gt;
  1157. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/1609306265088488583/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/cross-border-and-international-taxation_2.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/1609306265088488583'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/1609306265088488583'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/cross-border-and-international-taxation_2.html' title='Cross Border and International Taxation in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-4705335802420694568</id><published>2019-09-02T22:15:00.001-07:00</published><updated>2019-09-02T22:15:13.446-07:00</updated><title type='text'>Cross Border and International Taxation in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1158. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1159. #&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Withholdingtax&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Permanentestablishment&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;NopeinIndia&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;CACertificate&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Equitysharevaluation&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;ForeigndirectorKYC&lt;/a&gt;&lt;/div&gt;
  1160. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;background-color: white; border-collapse: collapse; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; width: 318px;&quot;&gt;&lt;tbody&gt;
  1161. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;br /&gt;&lt;/td&gt;&lt;/tr&gt;
  1162. &lt;/tbody&gt;&lt;/table&gt;
  1163. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;br /&gt;CROSS BORDER AND INTERNATIONAL TAXATION&lt;/b&gt;&lt;br /&gt;
  1164. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1165. &lt;b&gt;&lt;br /&gt;International Tax Advisory&lt;/b&gt;&lt;/div&gt;
  1166. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1167. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;With liberalization playing a key role in Indian policies, it has led to a multitude of multinational companies entering India. With the encouragement of foreign direct investment inflows into India there has been a liberalization of the&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Indian taxation&lt;/a&gt;&amp;nbsp;scheme, the Government of India has come forward with ways to ensure that non-residents abroad make investments in India which is imperative for the long term growth of the economy. Special tax provisions are enacted in the statue to encourage the foreign investment through&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;special tax concession&lt;/a&gt;&amp;nbsp;and incentives. This interplay of domestic and international taxes incident on companies and individuals often results in complex situations. Converging on an optimum solution requires taking a holistic view on the “total” tax impact rather than a country specific examination.&lt;br /&gt;Our International Tax specialists offer services that successfully align all the different areas of taxation into a benefit-driven strategy that is reflected favourably in the various financial parameters. Our people and global resources are able to help clients develop and execute business strategies quickly and effectively, with strong accountability and governance. Our practitioners blend local country technical knowledge with appropriate regional and global insight on the latest developments in tax policy, legislation and administration.&lt;/div&gt;
  1168. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1169. &lt;br /&gt;&lt;b&gt;Transfer Pricing&lt;/b&gt;&lt;br /&gt;In the wake of globalization, most MNC’s today generate large portions of their&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;taxable income&lt;/a&gt;, from other than their home jurisdictions. Thus, making transfer pricing an increasingly important issue among tax directors, boards of directors and fiscal authorities worldwide. The explosive growth in world trade in recent years, and the resulting increase in cross – border transactions between related parties, has catapulted transfer pricing to the forefront of important international tax issues. MNC’s of all sizes are finding their transfer pricing practices under increased scrutiny by tax authorities. Fiscal authorities are policing multinational’s transfer pricing policies aggressively in an attempt to protect their tax base from erosion.&lt;br /&gt;We help clients ensure that all compliances in India are met and issues under litigation handled effectively.&lt;/div&gt;
  1170. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1171. &lt;br /&gt;&lt;b&gt;Our ranges of services include:&lt;/b&gt;&lt;br /&gt;Advice on&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;cross border transactions&lt;/a&gt;&lt;br /&gt;Advice on double tax treaties and foreign tax systems/implications&lt;br /&gt;Tax efficient structuring of cross border transactions&lt;br /&gt;Advisory services in relation to the improvement/effectiveness of the cross border ‘Supply Chain’ process.&lt;br /&gt;Preparation of Transferpricing Study Reports and other prescribed TP documentation&lt;/div&gt;
  1172. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1173. &lt;br /&gt;&lt;/div&gt;
  1174. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1175. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1176. Thanks &amp;amp; Regards&lt;br /&gt;&lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1177. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1178. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1179. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1180. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1181. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1182. Chartered Accountants&amp;nbsp;&lt;/div&gt;
  1183. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1184. &lt;br /&gt;&lt;/div&gt;
  1185. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1186. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1187. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1188. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1189. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1190. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;http://www.globaltaxation.in/cross-border-and-international-taxation.html&lt;/a&gt;&lt;/div&gt;
  1191. &lt;/div&gt;
  1192. &lt;/div&gt;
  1193. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/4705335802420694568/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/09/cross-border-and-international-taxation.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/4705335802420694568'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/4705335802420694568'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/09/cross-border-and-international-taxation.html' title='Cross Border and International Taxation in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-8603876967451413964</id><published>2019-08-31T04:38:00.001-07:00</published><updated>2019-08-31T04:38:13.912-07:00</updated><title type='text'>Outbound Secondment in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1194. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;NON-RESIDENT TAXATION AND FEMA COMPLIANCES&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
  1195. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1196. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;div&gt;
  1197. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1198. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Outboundsecondment&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Inboundsecondment&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Exptriatetaxation&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;NRIincometaxreturn&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Foreigntaxcredit&amp;nbsp;&lt;/a&gt;#&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Nonresident&lt;/a&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1199. &lt;/tbody&gt;&lt;/table&gt;
  1200. &lt;div&gt;
  1201. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;We can help Non Resident Indians (NRI) in various ways in respect of their taxation concern’s and investment in India specifically apart from other services. We understand that a non-resident Indian is sitting abroad but still he/ she has lots of concerns for India like income tax for income generated in India, purchase and sale of property in India, opening of office in India, investment in India, Remittances of funds etc. Since it is not very easy and possible for them to visit India very often for all these purposes, we help them acting on their behalf and provide all required services in a professional manner. We act as authorized representative for&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Non Resident Indians&lt;/a&gt;&amp;nbsp;(NRI). We understand their requirements, discuss with them in detail on Phone, E-Mail, Skype, etc. and perform the required activity on their behalf in a safe and professional manner which saves their time and cost.&lt;/span&gt;&lt;/div&gt;
  1202. &lt;div&gt;
  1203. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;br /&gt;We are available for any kind of Tax,&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;FEMA / RBI Related Services&lt;/a&gt;&amp;nbsp;and legal services for Non Resident Indians. NRI need not visit India for all the purposes stated above and we shall perform all activities on their behalf so that they can save their precious time and cost on one hand and to get top class professional services on the other.&lt;br /&gt;&lt;br /&gt;&lt;b&gt;&lt;br /&gt;Some of the services that we offer are:&lt;/b&gt;&lt;br /&gt;Taxation: Filing of Income Tax Returns and helping NRI&#39;s to comply with all statutory compliances. Coordinating with the Tax Practitioner (associated with us or your own) in your home country with respect to Double&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Taxation-Returns&lt;/a&gt;, FATCA, Double Tax Credits, etc.&lt;br /&gt;&lt;br /&gt;&lt;b&gt;&lt;br /&gt;Remittances&lt;/b&gt;: Remittances / Repatriation of Funds to your Home Country from sale / disposal of your Financial Assets and Property in India after payment of due taxes in India and coordination with your Bankers to facilitate all documentation as required by RBI.&lt;br /&gt;&lt;br /&gt;&lt;br /&gt;&lt;b&gt;Advisory&lt;/b&gt;: Advising on Taxation aspects of your Income accrued and received in India including providing some useful Tax Planning ideas. Any specific advice required in relation to FEMA/RBI matters.&lt;br /&gt;&lt;br /&gt;&lt;b&gt;&lt;br /&gt;Inheritance, Will&#39;s &amp;amp; HUF&lt;/b&gt;: Professional support in preparing will, nominations, HUF / HUF Formation Deed so that wishes of NRI&#39;s parents and close relatives are fulfilled and executed as per their instructions.&lt;br /&gt;&lt;br /&gt;&lt;br /&gt;&lt;b&gt;Associated Services&lt;/b&gt;: NRIs who wish to ascertain Title of their Property, Stamp Duty (Circle Rate) valuation, likely Tax liability so that they can decide sale / disposal of Assets (Financial Assets and Property) we will assist in coordinating with local experts (Property Lawyer, Property Broker of local area) of the respective field.&lt;br /&gt;&lt;br /&gt;&lt;br /&gt;&lt;b&gt;Mandate&lt;/b&gt;: NRI`s may require specific Services and execution or Implementation of these Instructions in a manner that fulfils the mandate. These would be carried out at a local level using services of qualified professionals in a legitimate way. Time and cost would depend upon the complexity of mandate and associated cost.&lt;/span&gt;&lt;/div&gt;
  1204. &lt;/div&gt;
  1205. &lt;/div&gt;
  1206. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1207. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1208. Thanks &amp;amp; Regards&lt;br /&gt;&lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1209. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1210. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1211. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1212. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1213. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1214. Chartered Accountants&amp;nbsp;&lt;/div&gt;
  1215. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1216. &lt;br /&gt;&lt;/div&gt;
  1217. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1218. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1219. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1220. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1221. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1222. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&lt;/a&gt;&lt;/div&gt;
  1223. &lt;/div&gt;
  1224. &lt;/div&gt;
  1225. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/8603876967451413964/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/outbound-secondment-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8603876967451413964'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8603876967451413964'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/outbound-secondment-in-karol-bagh.html' title='Outbound Secondment in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-1206677190795208110</id><published>2019-08-31T04:32:00.002-07:00</published><updated>2019-08-31T04:32:25.862-07:00</updated><title type='text'>Outbound Secondment in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1226. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;NON-RESIDENT TAXATION AND FEMA COMPLIANCES&lt;/span&gt;&lt;/b&gt;&lt;br /&gt;
  1227. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1228. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;div&gt;
  1229. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1230. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;span style=&quot;font-family: inherit;&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Outboundsecondment&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Inboundsecondment&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Expatriatetaxation&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;NRIincometaxreturn&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Foreigntaxcredit&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;Nonresident&lt;/a&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1231. &lt;/tbody&gt;&lt;/table&gt;
  1232. &lt;div&gt;
  1233. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;We can help Non Resident Indians (NRI) in various ways in respect of their taxation concern’s and investment in India specifically apart from other services. We understand that a non-resident Indian is sitting abroad but still he/ she has lots of concerns for India like income tax for income generated in India, purchase and sale of property in India, opening of office in India, investment in India, Remittances of funds etc. Since it is not very easy and possible for them to visit India very often for all these purposes, we help them acting on their behalf and provide all required services in a professional manner. We act as authorized representative for&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;Non Resident Indians&lt;/a&gt;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/nri-tds.html&quot;&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&amp;nbsp;&lt;/span&gt;&lt;/a&gt;(NRI). We understand their requirements, discuss with them in detail on Phone, E-Mail, Skype, etc. and perform the required activity on their behalf in a safe and professional manner which saves their time and cost.&lt;/span&gt;&lt;/div&gt;
  1234. &lt;div&gt;
  1235. &lt;span style=&quot;font-family: inherit;&quot;&gt;&lt;br /&gt;&lt;br /&gt;We are available for any kind of Tax,&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;FEMA / RBI Related Services&lt;/a&gt;&amp;nbsp;and legal services for Non Resident Indians. NRI need not visit India for all the purposes stated above and we shall perform all activities on their behalf so that they can save their precious time and cost on one hand and to get top class professional services on the other.&lt;br /&gt;&lt;br /&gt;&lt;b&gt;&lt;br /&gt;Some of the services that we offer are:&lt;/b&gt;&lt;br /&gt;Taxation: Filing of Income Tax Returns and helping NRI&#39;s to comply with all statutory compliances. Coordinating with the Tax Practitioner (associated with us or your own) in your home country with respect to Double&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;Taxation-Returns&lt;/a&gt;, FATCA, Double Tax Credits, etc.&lt;br /&gt;&lt;br /&gt;&lt;b&gt;&lt;br /&gt;Remittances&lt;/b&gt;: Remittances / Repatriation of Funds to your Home Country from sale / disposal of your Financial Assets and Property in India after payment of due taxes in India and coordination with your Bankers to facilitate all documentation as required by RBI.&lt;br /&gt;&lt;br /&gt;&lt;br /&gt;&lt;b&gt;Advisory&lt;/b&gt;: Advising on Taxation aspects of your Income accrued and received in India including providing some useful Tax Planning ideas. Any specific advice required in relation to FEMA/RBI matters.&lt;br /&gt;&lt;br /&gt;&lt;b&gt;&lt;br /&gt;Inheritance, Will&#39;s &amp;amp; HUF&lt;/b&gt;: Professional support in preparing will, nominations, HUF / HUF Formation Deed so that wishes of NRI&#39;s parents and close relatives are fulfilled and executed as per their instructions.&lt;br /&gt;&lt;br /&gt;&lt;br /&gt;&lt;b&gt;Associated Services&lt;/b&gt;: NRIs who wish to ascertain Title of their Property, Stamp Duty (Circle Rate) valuation, likely Tax liability so that they can decide sale / disposal of Assets (Financial Assets and Property) we will assist in coordinating with local experts (Property Lawyer, Property Broker of local area) of the respective field.&lt;br /&gt;&lt;br /&gt;&lt;br /&gt;&lt;b&gt;Mandate&lt;/b&gt;: NRI`s may require specific Services and execution or Implementation of these Instructions in a manner that fulfils the mandate. These would be carried out at a local level using services of qualified professionals in a legitimate way. Time and cost would depend upon the complexity of mandate and associated cost.&lt;/span&gt;&lt;/div&gt;
  1236. &lt;/div&gt;
  1237. &lt;/div&gt;
  1238. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1239. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1240. Thanks &amp;amp; Regards&lt;br /&gt;&lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1241. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1242. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1243. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1244. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1245. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1246. Chartered Accountants&amp;nbsp;&lt;/div&gt;
  1247. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1248. &lt;br /&gt;&lt;/div&gt;
  1249. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1250. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1251. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1252. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1253. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1254. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&lt;/a&gt;&lt;/div&gt;
  1255. &lt;/div&gt;
  1256. &lt;/div&gt;
  1257. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/1206677190795208110/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/outbound-secondment-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/1206677190795208110'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/1206677190795208110'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/outbound-secondment-in-gurgaon.html' title='Outbound Secondment in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-8877056685754328445</id><published>2019-08-31T04:21:00.001-07:00</published><updated>2019-08-31T04:21:31.494-07:00</updated><title type='text'>RBI Reporting in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1258. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1259. &lt;b&gt;RBI FIRMS APPLICATION&lt;/b&gt;&lt;/h3&gt;
  1260. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;background-color: white; border-collapse: collapse; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; width: 318px;&quot;&gt;&lt;tbody&gt;
  1261. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;FDI&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1262. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;FCGPR&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1263. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;RBICompliances&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1264. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;Increaseinsharecapital&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1265. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;Allotmentofshares&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  1266. &lt;/tbody&gt;&lt;/table&gt;
  1267. &lt;/td&gt;&lt;/tr&gt;
  1268. &lt;/tbody&gt;&lt;/table&gt;
  1269. &lt;/td&gt;&lt;/tr&gt;
  1270. &lt;/tbody&gt;&lt;/table&gt;
  1271. &lt;/td&gt;&lt;/tr&gt;
  1272. &lt;/tbody&gt;&lt;/table&gt;
  1273. &lt;/td&gt;&lt;/tr&gt;
  1274. &lt;/tbody&gt;&lt;/table&gt;
  1275. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Foreign investment in India - Reporting in Single Master Form (SMF)&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Reserve Bank is introducing an online application, FIRMS (&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/branch-office-foreign-company.html&quot;&gt;Foreign Investment Reporting and Management System&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;), which would provide for the SMF. FIRMS would be made online in two phases. In the first phase, the first module viz., the Entity Master, was made available online. Instructions in this regard were already issued through A. P. Dir. Series Circular No. 30 dated June 07, 2018.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1.1&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;In the second phase, the second module is being made available with effect from September 01, 2018. With the implementation of SMF, the reporting of FDI, which is presently a two-step procedure viz., ARF and FC-GPR is merged into a single revised FC-GPR. At present five forms viz., FC-GPR, FC-TRS, LLP-I, LLP-II and CN are being made available for filing in SMF. The other four forms viz., ESOP, DI, InVi and DRR would be made available subsequently. With effect from September 01, 2018, all new filings for the above 5 forms have to be done in SMF only.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1.2&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;The first module was made available to the public for data entry between June 28 (at 1:00 PM) and July 12, 2018. The date was extended till July 20, 2018. For those companies which could not register within the stipulated time period may register for the entity master with effect from September 01, 2018. However, they shall provide the reasons for not making registration within the time period along with the authority letter.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Definitions&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1. FIRMS&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;: An online reporting platform for reporting of foreign investment in India in SMF.&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;FEMA&lt;/a&gt;&amp;nbsp;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;20(R) prescribes for the reporting of foreign investment in India through various returns. FIRMS provides a one stop shop, 24*7 online reporting facility for the applicant.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;2. SMF:&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;A master form which provides for the reporting of 9 forms for foreign investment viz., FC-GPR, FC-TRS,&amp;nbsp;&lt;/span&gt;LLP&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;-I, LLP-II, CN, DRR, ESOP, DI, InVi. With effect from September 1, 2018, five forms viz., FC-GPR., FC-TRS, LLP-1, LLP-II and CN would be made available. Other four forms viz., ESOP, DI, DRR and InVi would be made available subsequently.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;3. E-KYC:&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;Every business user has to be eKYC verified before any reporting can be made in the Single Master Form. This would ensure that only genuine Logins are made available in the FIRMS application. All eKYC would be verified by the AD banks.&lt;/span&gt;&lt;br /&gt;
  1276. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1277. &lt;b&gt;Important things:-&lt;/b&gt;&lt;/h3&gt;
  1278. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;FC-GPR: FCGPR is for allotment of equity shares etc. for FDI! Now filling of two separate forms namely ARF &amp;amp; FC-GPR not required, whereas within 30 days from receipts of foreign onwards remittance need to file FC-GPR through FIRMS Portal.&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;br /&gt;&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;/span&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Whether previosly FC-GPR not submitted in time?&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We can file compounding application to RBI!!&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;An Indian company issuing capital instruments to a person resident outside India and where such issue is reckoned as&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/liason-office-foreign-company.html&quot;&gt;Foreign Direct Investment&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;, has to issue the same within 60 days (now within 30 days in SMF) from the date of receipt of amount of consideration and shall report such issue in Form FC-GPR to the Regional Office concerned of the Reserve Bank under whose jurisdiction the Registered office of the company operates, not later than thirty days from the date of issue of capital instruments. Issue of participating interest/ rights’ in oil fields shall be reported in Form FC-GPR.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;If this is the first time non-reporting in time, file an application of compounding of offence with RBI.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We can assists your organisation for RBI compliance part.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1279. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1280. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1281. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1282. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1283. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1284. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1285. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1286. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1287. Chartered Accountants&lt;/div&gt;
  1288. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1289. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1290. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1291. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1292. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1293. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&lt;/span&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;http://www.globaltaxation.in/rbi-reporting.html&lt;/a&gt;&lt;/div&gt;
  1294. &lt;/div&gt;
  1295. &lt;/div&gt;
  1296. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/8877056685754328445/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/rbi-reporting-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8877056685754328445'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8877056685754328445'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/rbi-reporting-in-karol-bagh.html' title='RBI Reporting in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-5550186343824194095</id><published>2019-08-31T04:16:00.001-07:00</published><updated>2019-08-31T04:16:16.948-07:00</updated><title type='text'>RBI Reporting in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1297. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1298. &lt;b&gt;RBI FIRMS APPLICATION&lt;/b&gt;&lt;/h3&gt;
  1299. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;background-color: white; border-collapse: collapse; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; width: 318px;&quot;&gt;&lt;tbody&gt;
  1300. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;#FDI&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1301. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;FCGPR&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1302. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;RBICompliances&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1303. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;Increaseinsharecapital&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1304. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;Allotmentofshares&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  1305. &lt;/tbody&gt;&lt;/table&gt;
  1306. &lt;/td&gt;&lt;/tr&gt;
  1307. &lt;/tbody&gt;&lt;/table&gt;
  1308. &lt;/td&gt;&lt;/tr&gt;
  1309. &lt;/tbody&gt;&lt;/table&gt;
  1310. &lt;/td&gt;&lt;/tr&gt;
  1311. &lt;/tbody&gt;&lt;/table&gt;
  1312. &lt;/td&gt;&lt;/tr&gt;
  1313. &lt;/tbody&gt;&lt;/table&gt;
  1314. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Foreign investment in India - Reporting in Single Master Form (SMF)&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Reserve Bank is introducing an online application, FIRMS (&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/branch-office-foreign-company.html&quot;&gt;Foreign Investment Reporting and Management System&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;), which would provide for the SMF. FIRMS would be made online in two phases. In the first phase, the first module viz., the Entity Master, was made available online. Instructions in this regard were already issued through A. P. Dir. Series Circular No. 30 dated June 07, 2018.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1.1&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;In the second phase, the second module is being made available with effect from September 01, 2018. With the implementation of SMF, the reporting of FDI, which is presently a two-step procedure viz., ARF and FC-GPR is merged into a single revised FC-GPR. At present five forms viz., FC-GPR, FC-TRS, LLP-I, LLP-II and CN are being made available for filing in SMF. The other four forms viz., ESOP, DI, InVi and DRR would be made available subsequently. With effect from September 01, 2018, all new filings for the above 5 forms have to be done in SMF only.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1.2&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;The first module was made available to the public for data entry between June 28 (at 1:00 PM) and July 12, 2018. The date was extended till July 20, 2018. For those companies which could not register within the stipulated time period may register for the entity master with effect from September 01, 2018. However, they shall provide the reasons for not making registration within the time period along with the authority letter.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Definitions&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1. FIRMS&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;: An online reporting platform for reporting of foreign investment in India in SMF.&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/non-resident-taxation-and-fema-compliances.html&quot;&gt;FEMA&lt;/a&gt;&amp;nbsp;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;20(R) prescribes for the reporting of foreign investment in India through various returns. FIRMS provides a one stop shop, 24*7 online reporting facility for the applicant.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;2. SMF:&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;A master form which provides for the reporting of 9 forms for foreign investment viz., FC-GPR, FC-TRS,&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/llp-formation.html&quot;&gt;LLP&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;-I, LLP-II, CN, DRR, ESOP, DI, InVi. With effect from September 1, 2018, five forms viz., FC-GPR., FC-TRS, LLP-1, LLP-II and CN would be made available. Other four forms viz., ESOP, DI, DRR and InVi would be made available subsequently.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;3. E-KYC:&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;Every business user has to be eKYC verified before any reporting can be made in the Single Master Form. This would ensure that only genuine Logins are made available in the FIRMS application. All eKYC would be verified by the AD banks.&lt;/span&gt;&lt;br /&gt;
  1315. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1316. &lt;b&gt;Important things:-&lt;/b&gt;&lt;/h3&gt;
  1317. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;FC-GPR: FCGPR is for allotment of equity shares etc. for FDI! Now filling of two separate forms namely ARF &amp;amp; FC-GPR not required, whereas within 30 days from receipts of foreign onwards remittance need to file FC-GPR through FIRMS Portal.&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;br /&gt;&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&lt;/span&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Whether previosly FC-GPR not submitted in time?&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We can file compounding application to RBI!!&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;An Indian company issuing capital instruments to a person resident outside India and where such issue is reckoned as&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/liason-office-foreign-company.html&quot;&gt;Foreign Direct Investment&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;, has to issue the same within 60 days (now within 30 days in SMF) from the date of receipt of amount of consideration and shall report such issue in Form FC-GPR to the Regional Office concerned of the Reserve Bank under whose jurisdiction the Registered office of the company operates, not later than thirty days from the date of issue of capital instruments. Issue of participating interest/ rights’ in oil fields shall be reported in Form FC-GPR.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;If this is the first time non-reporting in time, file an application of compounding of offence with RBI.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We can assists your organisation for RBI compliance part.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1318. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1319. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1320. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1321. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1322. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1323. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1324. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1325. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1326. Chartered Accountants&lt;/div&gt;
  1327. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1328. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1329. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1330. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1331. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1332. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&lt;/span&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;http://www.globaltaxation.in/rbi-reporting.html&lt;/a&gt;&lt;/div&gt;
  1333. &lt;/div&gt;
  1334. &lt;/div&gt;
  1335. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/5550186343824194095/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/rbi-reporting-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/5550186343824194095'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/5550186343824194095'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/rbi-reporting-in-gurgaon.html' title='RBI Reporting in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-947343769446440144</id><published>2019-08-31T01:09:00.000-07:00</published><updated>2019-08-31T01:09:04.420-07:00</updated><title type='text'>Payroll Outsourcing in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1336. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1337. &lt;b&gt;PAYROLL OUTSOURCING&lt;/b&gt;&lt;/h3&gt;
  1338. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;background-color: white; border-collapse: collapse; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; width: 318px;&quot;&gt;&lt;tbody&gt;
  1339. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;#Payrolloutsourcing&amp;nbsp;&lt;/a&gt;&lt;/span&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1340. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;Form16&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1341. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;#TDSreturn&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1342. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;#CARetainer&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  1343. &lt;/tbody&gt;&lt;/table&gt;
  1344. &lt;/td&gt;&lt;/tr&gt;
  1345. &lt;/tbody&gt;&lt;/table&gt;
  1346. &lt;/td&gt;&lt;/tr&gt;
  1347. &lt;/tbody&gt;&lt;/table&gt;
  1348. &lt;/td&gt;&lt;/tr&gt;
  1349. &lt;/tbody&gt;&lt;/table&gt;
  1350. &lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;At Global Taxation we transform payroll &amp;amp; pension administration for your company with a scalable, cost-effective solution. Payroll outsourcing allows you to hand over the responsibility for managing payroll maintenance and&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;taxation risks&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;to specialists with enough resources to monitor the situation and respond accordingly.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;What we include in Outsourcing Your Payroll function:&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1351. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1352. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;HR Policies&lt;/b&gt;: Assistance in framing HR Policies for the organisation&lt;/li&gt;
  1353. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Employment Contract:&amp;nbsp;&lt;/b&gt;Assistance in structuring the employment contract with the employee&lt;/li&gt;
  1354. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;CTC Structuring:&lt;/b&gt;&amp;nbsp;Assistance in framing the salary structure to ensuring maximum tax efficiency and in best interests of the organisation&lt;/li&gt;
  1355. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Expenses Reimbursement&lt;/b&gt;: Calculating and verifying reimbursement to employees i.e. Travelling Expenses, Medical Expenses etc.&lt;/li&gt;
  1356. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;&lt;a href=&quot;http://www.globaltaxation.in/tds-under-gst.html&quot;&gt;TDS&lt;/a&gt;/ESI/PF Deduction&lt;/b&gt;: Accurate and timely deduction in accordance with Statutory Legislation&lt;/li&gt;
  1357. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Salary Payout:&lt;/b&gt;&amp;nbsp;Salary calculation &amp;amp; payout to employees on timely basis&lt;/li&gt;
  1358. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Pay in Slip:&lt;/b&gt;&amp;nbsp;Emailing pay slip to employees on timely basis&lt;/li&gt;
  1359. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Help desk&lt;/b&gt;: Resolving employee(s) queries with their payout, reimbursement, tax calculation and termination&lt;/li&gt;
  1360. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;Report &amp;amp; Analytics&lt;/a&gt;:&lt;/b&gt;&amp;nbsp;Detailed employee payout reports in order to support business decision&lt;/li&gt;
  1361. &lt;/ul&gt;
  1362. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Payroll Processing Includes:&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1363. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1364. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;We use Cloud based software&#39;s in order to integrate each and every aspect of HR Function&lt;/li&gt;
  1365. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;User friendly online interface for administrator and employees&lt;/li&gt;
  1366. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Visit of our HR Specialist on Weekly/Monthly basis&lt;/li&gt;
  1367. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Timely customer support for query resolving&lt;/li&gt;
  1368. &lt;/ul&gt;
  1369. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Advantages For You:&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;As per the procedure adopted by us, we shall retrieve data from you in one of the following modes:&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1370. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1371. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Least processing cost of your payroll&lt;/li&gt;
  1372. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Focus on the core business&lt;/li&gt;
  1373. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Relived from statutory compliance&lt;/li&gt;
  1374. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Accuracy of payouts and on timely basis&lt;/li&gt;
  1375. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Employee Document management&lt;/li&gt;
  1376. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Security and confidentiality of sensitive payroll information&lt;/li&gt;
  1377. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Complete cloud based and secured integrated HR Function&lt;/li&gt;
  1378. &lt;/ul&gt;
  1379. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;
  1380. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1381. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1382. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1383. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1384. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1385. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1386. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1387. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1388. Chartered Accountants&lt;/div&gt;
  1389. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1390. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1391. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1392. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1393. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1394. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&lt;/span&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;http://www.globaltaxation.in/payroll-outsourcing.html&lt;/a&gt;&lt;/div&gt;
  1395. &lt;/div&gt;
  1396. &lt;/div&gt;
  1397. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/947343769446440144/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/payroll-outsourcing-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/947343769446440144'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/947343769446440144'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/payroll-outsourcing-in-karol-bagh.html' title='Payroll Outsourcing in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-5125679966265069206</id><published>2019-08-31T01:04:00.001-07:00</published><updated>2019-08-31T01:04:46.558-07:00</updated><title type='text'>Payroll Outsourcing in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1398. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1399. &lt;b&gt;PAYROLL OUTSOURCING&lt;/b&gt;&lt;/h3&gt;
  1400. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;background-color: white; border-collapse: collapse; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; width: 318px;&quot;&gt;&lt;tbody&gt;
  1401. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;#Payrolloutsourcing&amp;nbsp;&lt;/a&gt;&lt;/span&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1402. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;Form16&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1403. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;TDSreturn&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1404. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;CARetainer&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  1405. &lt;/tbody&gt;&lt;/table&gt;
  1406. &lt;/td&gt;&lt;/tr&gt;
  1407. &lt;/tbody&gt;&lt;/table&gt;
  1408. &lt;/td&gt;&lt;/tr&gt;
  1409. &lt;/tbody&gt;&lt;/table&gt;
  1410. &lt;/td&gt;&lt;/tr&gt;
  1411. &lt;/tbody&gt;&lt;/table&gt;
  1412. &lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;At Global Taxation we transform payroll &amp;amp; pension administration for your company with a scalable, cost-effective solution. Payroll outsourcing allows you to hand over the responsibility for managing payroll maintenance and&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;taxation risks&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;to specialists with enough resources to monitor the situation and respond accordingly.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;What we include in Outsourcing Your Payroll function:&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1413. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1414. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;HR Policies&lt;/b&gt;: Assistance in framing HR Policies for the organisation&lt;/li&gt;
  1415. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Employment Contract:&amp;nbsp;&lt;/b&gt;Assistance in structuring the employment contract with the employee&lt;/li&gt;
  1416. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;CTC Structuring:&lt;/b&gt;&amp;nbsp;Assistance in framing the salary structure to ensuring maximum tax efficiency and in best interests of the organisation&lt;/li&gt;
  1417. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Expenses Reimbursement&lt;/b&gt;: Calculating and verifying reimbursement to employees i.e. Travelling Expenses, Medical Expenses etc.&lt;/li&gt;
  1418. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;&lt;a href=&quot;http://www.globaltaxation.in/tds-under-gst.html&quot;&gt;TDS&lt;/a&gt;/ESI/PF Deduction&lt;/b&gt;: Accurate and timely deduction in accordance with Statutory Legislation&lt;/li&gt;
  1419. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Salary Payout:&lt;/b&gt;&amp;nbsp;Salary calculation &amp;amp; payout to employees on timely basis&lt;/li&gt;
  1420. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Pay in Slip:&lt;/b&gt;&amp;nbsp;Emailing pay slip to employees on timely basis&lt;/li&gt;
  1421. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;Help desk&lt;/b&gt;: Resolving employee(s) queries with their payout, reimbursement, tax calculation and termination&lt;/li&gt;
  1422. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;b&gt;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/rbi-reporting.html&quot;&gt;Report &amp;amp; Analytic&lt;/a&gt;&lt;/span&gt;:&lt;/b&gt;&amp;nbsp;Detailed employee payout reports in order to support business decision&lt;/li&gt;
  1423. &lt;/ul&gt;
  1424. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Payroll Processing Includes:&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1425. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1426. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;We use Cloud based software&#39;s in order to integrate each and every aspect of HR Function&lt;/li&gt;
  1427. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;User friendly online interface for administrator and employees&lt;/li&gt;
  1428. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Visit of our HR Specialist on Weekly/Monthly basis&lt;/li&gt;
  1429. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Timely customer support for query resolving&lt;/li&gt;
  1430. &lt;/ul&gt;
  1431. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Advantages For You:&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;As per the procedure adopted by us, we shall retrieve data from you in one of the following modes:&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1432. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1433. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Least processing cost of your payroll&lt;/li&gt;
  1434. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Focus on the core business&lt;/li&gt;
  1435. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Relived from statutory compliance&lt;/li&gt;
  1436. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Accuracy of payouts and on timely basis&lt;/li&gt;
  1437. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Employee Document management&lt;/li&gt;
  1438. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Security and confidentiality of sensitive payroll information&lt;/li&gt;
  1439. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Complete cloud based and secured integrated HR Function&lt;/li&gt;
  1440. &lt;/ul&gt;
  1441. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;
  1442. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1443. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1444. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1445. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1446. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1447. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1448. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1449. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1450. Chartered Accountants&lt;/div&gt;
  1451. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1452. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1453. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1454. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1455. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1456. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&lt;/span&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/payroll-outsourcing.html&quot;&gt;http://www.globaltaxation.in/payroll-outsourcing.html&lt;/a&gt;&lt;/div&gt;
  1457. &lt;/div&gt;
  1458. &lt;/div&gt;
  1459. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/5125679966265069206/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/payroll-outsourcing-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/5125679966265069206'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/5125679966265069206'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/payroll-outsourcing-in-gurgaon.html' title='Payroll Outsourcing in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-2936861133730475407</id><published>2019-08-31T00:58:00.001-07:00</published><updated>2019-08-31T00:58:16.314-07:00</updated><title type='text'>Accounting Outsourcing in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1460. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1461. &lt;b&gt;ACCOUNTING OUTSOURCING&lt;/b&gt;&lt;/h3&gt;
  1462. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1463. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1464. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;AccountsOutsourcing&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;functionsofaccountingoutsourcing&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;AdvantagesofAccountingoutsourcing&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  1465. &lt;/tbody&gt;&lt;/table&gt;
  1466. &lt;/div&gt;
  1467. &lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We are focused at reducing the costs that our clients incur in their entire financial activities other than saving on their time, and thus, increasing their productivity.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;The clients can outsource their entire bookkeeping to us and focus on their business. We function like customers&#39; virtual back-office for all their bookkeeping and accounting work beginning from setting up the accounting software to support and from maintenance to consultancy as far as their business financials are concerned.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;What Accounting Functions you outsource to us :&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1468. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1469. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Invoice Processing service&lt;/li&gt;
  1470. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Bank Account reconciliation&lt;/li&gt;
  1471. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Tax Return Filing/GST/VAT&lt;/a&gt;&lt;/li&gt;
  1472. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Debtor Management&lt;/li&gt;
  1473. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Creditor Management&lt;/li&gt;
  1474. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Credit card reconciliation services&lt;/li&gt;
  1475. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Day to Day Accounting data entry&lt;/li&gt;
  1476. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Balance Sheet preparation&lt;/li&gt;
  1477. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Profit &amp;amp; Loss (Income ) statement&lt;/li&gt;
  1478. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Expense management report&lt;/li&gt;
  1479. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Preparing Sales report&lt;/li&gt;
  1480. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Preparing Purchases report&lt;/li&gt;
  1481. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;General Ledger maintenance&lt;/li&gt;
  1482. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Expenses Ledger maintenance&lt;/li&gt;
  1483. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/GST-for-E-Commerce-Company.html&quot;&gt;Cash Flow management&lt;/a&gt;&lt;/li&gt;
  1484. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Inventory management&lt;/li&gt;
  1485. &lt;/ul&gt;
  1486. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;What advantages you draw from us:&lt;/b&gt;&lt;br /&gt;
  1487. &lt;table border=&quot;1&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px; width: 750px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1488. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Requirements of Bookkeeping&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;In House Bookkeeper&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Outsourced Bookkeeping&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1489. &lt;tr style=&quot;background: rgb(244, 244, 244); box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;24*7 Maintenance&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1490. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Backup in case of extra work load&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1491. &lt;tr style=&quot;background: rgb(244, 244, 244); box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Minimum Costs&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1492. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Accuracy&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1493. &lt;tr style=&quot;background: rgb(244, 244, 244); box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;Employee Benefits to pay&lt;/a&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1494. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Employee Turnover/Termination&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1495. &lt;tr style=&quot;background: rgb(244, 244, 244); box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Vast Industry Experience&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1496. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Complete Domain Coverage&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1497. &lt;/tbody&gt;&lt;/table&gt;
  1498. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;How do we Function :&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;As per the procedure adopted by us, we shall retrieve data from you in one of the following modes:&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1499. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1500. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Remote Access&lt;/li&gt;
  1501. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Uploading and Downloading through SSL&lt;/li&gt;
  1502. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Transfer of the data through e-mail&lt;/li&gt;
  1503. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Dropbox&lt;/li&gt;
  1504. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Google Drive&lt;/li&gt;
  1505. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Weekly/Monthly visit of our Accounting Expert&lt;/li&gt;
  1506. &lt;/ul&gt;
  1507. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We use cloud based accounting software i.e. Quick Books, XERO, Tally ERP which work online, on real time basis.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Once we receive the data we process the same which you can view through your login account.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1508. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1509. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1510. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1511. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1512. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1513. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1514. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1515. Chartered Accountants&lt;/div&gt;
  1516. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1517. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1518. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1519. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1520. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1521. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;http://www.globaltaxation.in/accounting-outsourcing.html&lt;/a&gt;&lt;/div&gt;
  1522. &lt;/div&gt;
  1523. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/2936861133730475407/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/accounting-outsourcing-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/2936861133730475407'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/2936861133730475407'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/accounting-outsourcing-in-karol-bagh.html' title='Accounting Outsourcing in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-4015527535388281628</id><published>2019-08-31T00:53:00.002-07:00</published><updated>2019-08-31T00:53:41.931-07:00</updated><title type='text'>Accounting Outsourcing in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1524. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1525. &lt;b&gt;ACCOUNTING OUTSOURCING&lt;/b&gt;&lt;/h3&gt;
  1526. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1527. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1528. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;AccountsOutsourcing&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;functionsofaccountingoutsourcing&lt;/a&gt; #&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;AdvantagesofAccountingoutsourcing&lt;/a&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1529. &lt;/tbody&gt;&lt;/table&gt;
  1530. &lt;/div&gt;
  1531. &lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We are focused at reducing the costs that our clients incur in their entire financial activities other than saving on their time, and thus, increasing their productivity.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;The clients can outsource their entire bookkeeping to us and focus on their business. We function like customers&#39; virtual back-office for all their bookkeeping and accounting work beginning from setting up the accounting software to support and from maintenance to consultancy as far as their business financials are concerned.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;What Accounting Functions you outsource to us :&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1532. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1533. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Invoice Processing service&lt;/li&gt;
  1534. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Bank Account reconciliation&lt;/li&gt;
  1535. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Tax Return Filing/GST/VAT&lt;/a&gt;&lt;/li&gt;
  1536. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Debtor Management&lt;/li&gt;
  1537. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Creditor Management&lt;/li&gt;
  1538. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Credit card reconciliation services&lt;/li&gt;
  1539. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Day to Day Accounting data entry&lt;/li&gt;
  1540. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Balance Sheet preparation&lt;/li&gt;
  1541. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Profit &amp;amp; Loss (Income ) statement&lt;/li&gt;
  1542. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Expense management report&lt;/li&gt;
  1543. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Preparing Sales report&lt;/li&gt;
  1544. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Preparing Purchases report&lt;/li&gt;
  1545. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;General Ledger maintenance&lt;/li&gt;
  1546. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Expenses Ledger maintenance&lt;/li&gt;
  1547. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;Cash Flow management&lt;/a&gt;&lt;/li&gt;
  1548. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Inventory management&lt;/li&gt;
  1549. &lt;/ul&gt;
  1550. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;What advantages you draw from us:&lt;/b&gt;&lt;br /&gt;
  1551. &lt;table border=&quot;1&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px; width: 750px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1552. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Requirements of Bookkeeping&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;In House Bookkeeper&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Outsourced Bookkeeping&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1553. &lt;tr style=&quot;background: rgb(244, 244, 244); box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;24*7 Maintenance&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1554. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Backup in case of extra work load&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1555. &lt;tr style=&quot;background: rgb(244, 244, 244); box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Minimum Costs&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1556. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Accuracy&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1557. &lt;tr style=&quot;background: rgb(244, 244, 244); box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;Employee Benefits to pay&lt;/a&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1558. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Employee Turnover/Termination&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1559. &lt;tr style=&quot;background: rgb(244, 244, 244); box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Vast Industry Experience&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1560. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;span class=&quot;margn&quot; style=&quot;box-sizing: border-box;&quot;&gt;Complete Domain Coverage&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn red_red&quot; style=&quot;box-sizing: border-box; color: red;&quot;&gt;No&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;center&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 224px;&quot;&gt;&lt;span class=&quot;margn green&quot; style=&quot;box-sizing: border-box; color: #009900;&quot;&gt;Yes&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1561. &lt;/tbody&gt;&lt;/table&gt;
  1562. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;How do we Function :&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;As per the procedure adopted by us, we shall retrieve data from you in one of the following modes:&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1563. &lt;ul style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; line-height: 1.4; margin: 0.5em 0px; padding: 0px 2.5em;&quot;&gt;
  1564. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Remote Access&lt;/li&gt;
  1565. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Uploading and Downloading through SSL&lt;/li&gt;
  1566. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Transfer of the data through e-mail&lt;/li&gt;
  1567. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Dropbox&lt;/li&gt;
  1568. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Google Drive&lt;/li&gt;
  1569. &lt;li style=&quot;margin: 0px 0px 0.25em; padding: 0px;&quot;&gt;Weekly/Monthly visit of our Accounting Expert&lt;/li&gt;
  1570. &lt;/ul&gt;
  1571. &lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We use cloud based accounting software i.e. Quick Books, XERO, Tally ERP which work online, on real time basis.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Once we receive the data we process the same which you can view through your login account.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1572. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1573. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1574. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1575. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1576. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1577. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1578. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1579. Chartered Accountants&lt;/div&gt;
  1580. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1581. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1582. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1583. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1584. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1585. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/accounting-outsourcing.html&quot;&gt;http://www.globaltaxation.in/accounting-outsourcing.html&lt;/a&gt;&lt;/div&gt;
  1586. &lt;/div&gt;
  1587. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/4015527535388281628/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/accounting-outsourcing-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/4015527535388281628'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/4015527535388281628'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/accounting-outsourcing-in-gurgaon.html' title='Accounting Outsourcing in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-2194763675189061042</id><published>2019-08-31T00:48:00.004-07:00</published><updated>2019-08-31T00:48:50.124-07:00</updated><title type='text'>LLP Compliances in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1588. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1589. &lt;b&gt;LLP COMPLIANCE&lt;/b&gt;&lt;/h3&gt;
  1590. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1591. #&lt;a href=&quot;http://www.globaltaxation.in/llp-compliance.html&quot;&gt;LLPAudit&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/llp-compliance.html&quot;&gt;FillingwithregistrarofLLP&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/llp-compliance.html&quot;&gt;Incometax&lt;/a&gt;&lt;/div&gt;
  1592. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1593. &lt;br /&gt;&lt;/div&gt;
  1594. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Annual statutory compliances by an LLP&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;All the Limited Liability Partnership’s (LLP) Registered under the LLP Act 2008 are required to file the following returns mandatorily whether the LLP do business or not.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;A. FILING WITH REGISTRAR OF LLP&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1. Filing of Annual Return&amp;nbsp;&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;: An LLP is required to file the Annual Return with the Registrar of LLP (Form 11) within 60 days of closure of its financial year. An LLP has to close its financial year on every 31st March. So, the Annual Return is to be filed on or before 30th May every year.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;2. Filing of Annual Accounts :&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;Every LLP has to maintain books of accounts as per double entry system of accounting and prepare a Statement of Accounts and Solvency (Accounts) every year ending on 31st March. LLP has to file such Accounts to the Registrar of LLP (Form 8) within 30 days from the end of 6 months of such financial year. So, the filing of Accounts is to be filed on or before 30th October every year.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;In case of an&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/llp-formation.html&quot;&gt;LLP&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;whose annual turnover exceeds Rs.40 lakhs or whose contribution exceeds Rs.25 lakhs, shall be required to get its accounts audited by a qualified Chartered Accountant.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;B.&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;INCOME TAX&lt;/a&gt;&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;As per Income Tax Act, LLP has to close its financial year as on 31st March every year and has to file the returns with Income Tax Department.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;In case of LLP whose annual turnover is more than Rs.1 Crore, the accounts have to be audited as required under Income Tax Act as well.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;A LLP have to file its Income tax Returns on or before the due dates as follows:&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1595. &lt;table border=&quot;1&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px; width: 750px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1596. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 375px;&quot;&gt;LLP whose accounts are not required to be audited under any Law&lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 374px;&quot;&gt;31st July of every year&lt;/td&gt;&lt;/tr&gt;
  1597. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;LLP whose accounts are subject to Audit under any Law&lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;30th September of every year or such other date as may be notified by the Income Tax authorities.&lt;/td&gt;&lt;/tr&gt;
  1598. &lt;/tbody&gt;&lt;/table&gt;
  1599. &lt;hr style=&quot;background-color: white; border-bottom: 0px; border-image: initial; border-left: 0px; border-right: 0px; border-top-color: rgb(238, 238, 238); border-top-style: solid; box-sizing: content-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; height: 0px; margin-bottom: 20px; margin-top: 20px;&quot; /&gt;
  1600. &lt;div class=&quot;contant_text&quot; style=&quot;background-color: white; box-sizing: border-box; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1601. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;We at Global Taxation help you out in taking care of LLP&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/company-annual-compliance.html&quot;&gt;Legal Compliances&lt;/a&gt;&amp;nbsp;in most cost efficient manner.&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1602. &lt;div class=&quot;contant_text&quot; style=&quot;background-color: white; box-sizing: border-box; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1603. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1604. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1605. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1606. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1607. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1608. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1609. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1610. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1611. Chartered Accountants&lt;/div&gt;
  1612. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1613. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1614. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1615. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1616. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1617. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/llp-compliance.html&quot;&gt;http://www.globaltaxation.in/llp-compliance.html&lt;/a&gt;&lt;/div&gt;
  1618. &lt;/div&gt;
  1619. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/2194763675189061042/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/llp-compliances-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/2194763675189061042'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/2194763675189061042'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/llp-compliances-in-karol-bagh.html' title='LLP Compliances in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-6829614944134596677</id><published>2019-08-31T00:45:00.000-07:00</published><updated>2019-08-31T00:45:00.268-07:00</updated><title type='text'>LLP Compliances in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1620. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1621. &lt;b&gt;LLP COMPLIANCE&lt;/b&gt;&lt;/h3&gt;
  1622. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1623. #&lt;a href=&quot;http://www.globaltaxation.in/llp-compliance.html&quot;&gt;LLPAudit&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/llp-compliance.html&quot;&gt;FillingwithregistrarofLLP&lt;/a&gt;&amp;nbsp;#&lt;a href=&quot;http://www.globaltaxation.in/llp-compliance.html&quot;&gt;Incometax&lt;/a&gt;&lt;/div&gt;
  1624. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1625. &lt;br /&gt;&lt;/div&gt;
  1626. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Annual statutory compliances by an LLP&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;All the Limited Liability Partnership’s (LLP) Registered under the LLP Act 2008 are required to file the following returns mandatorily whether the LLP do business or not.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;A. FILING WITH REGISTRAR OF LLP&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1. Filing of Annual Return&amp;nbsp;&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;: An LLP is required to file the Annual Return with the Registrar of LLP (Form 11) within 60 days of closure of its financial year. An LLP has to close its financial year on every 31st March. So, the Annual Return is to be filed on or before 30th May every year.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;2. Filing of Annual Accounts :&lt;/b&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;Every LLP has to maintain books of accounts as per double entry system of accounting and prepare a Statement of Accounts and Solvency (Accounts) every year ending on 31st March. LLP has to file such Accounts to the Registrar of LLP (Form 8) within 30 days from the end of 6 months of such financial year. So, the filing of Accounts is to be filed on or before 30th October every year.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;In case of an&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/llp-formation.html&quot;&gt;LLP&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;whose annual turnover exceeds Rs.40 lakhs or whose contribution exceeds Rs.25 lakhs, shall be required to get its accounts audited by a qualified Chartered Accountant.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;B.&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/llp-formation.html&quot;&gt;INCOME TAX&lt;/a&gt;&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;As per Income Tax Act, LLP has to close its financial year as on 31st March every year and has to file the returns with Income Tax Department.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;In case of LLP whose annual turnover is more than Rs.1 Crore, the accounts have to be audited as required under Income Tax Act as well.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;A LLP have to file its Income tax Returns on or before the due dates as follows:&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1627. &lt;table border=&quot;1&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px; width: 750px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1628. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 375px;&quot;&gt;LLP whose accounts are not required to be audited under any Law&lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 374px;&quot;&gt;31st July of every year&lt;/td&gt;&lt;/tr&gt;
  1629. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;LLP whose accounts are subject to Audit under any Law&lt;/td&gt;&lt;td style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;30th September of every year or such other date as may be notified by the Income Tax authorities.&lt;/td&gt;&lt;/tr&gt;
  1630. &lt;/tbody&gt;&lt;/table&gt;
  1631. &lt;hr style=&quot;background-color: white; border-bottom: 0px; border-image: initial; border-left: 0px; border-right: 0px; border-top-color: rgb(238, 238, 238); border-top-style: solid; box-sizing: content-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; height: 0px; margin-bottom: 20px; margin-top: 20px;&quot; /&gt;
  1632. &lt;div class=&quot;contant_text&quot; style=&quot;background-color: white; box-sizing: border-box; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1633. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;We at Global Taxation help you out in taking care of LLP&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/company-annual-compliance.html&quot;&gt;Legal Compliances&lt;/a&gt;&amp;nbsp;in most cost efficient manner.&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1634. &lt;div class=&quot;contant_text&quot; style=&quot;background-color: white; box-sizing: border-box; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1635. &lt;span style=&quot;color: #424242; font-family: Roboto, sans-serif;&quot;&gt;&lt;span style=&quot;font-size: 14px;&quot;&gt;&lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1636. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1637. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1638. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1639. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1640. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1641. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1642. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1643. Chartered Accountants&lt;/div&gt;
  1644. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1645. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1646. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1647. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1648. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1649. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/llp-compliance.html&quot;&gt;http://www.globaltaxation.in/llp-compliance.html&lt;/a&gt;&lt;/div&gt;
  1650. &lt;/div&gt;
  1651. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/6829614944134596677/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/llp-compliances-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/6829614944134596677'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/6829614944134596677'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/llp-compliances-in-gurgaon.html' title='LLP Compliances in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-876961306476532351</id><published>2019-08-30T22:42:00.002-07:00</published><updated>2019-08-30T22:42:36.226-07:00</updated><title type='text'>Transfer Pricing in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1652. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1653. &lt;b&gt;TRANSFER PRICING&lt;/b&gt;&lt;/h3&gt;
  1654. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1655. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1656. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;Transferpricing&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1657. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;Tpstudy&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1658. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;3CEBreport&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1659. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;Tpaudit&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1660. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;TpMethod&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  1661. &lt;/tbody&gt;&lt;/table&gt;
  1662. &lt;/td&gt;&lt;/tr&gt;
  1663. &lt;/tbody&gt;&lt;/table&gt;
  1664. &lt;/td&gt;&lt;/tr&gt;
  1665. &lt;/tbody&gt;&lt;/table&gt;
  1666. &lt;/td&gt;&lt;/tr&gt;
  1667. &lt;/tbody&gt;&lt;/table&gt;
  1668. &lt;/td&gt;&lt;/tr&gt;
  1669. &lt;/tbody&gt;&lt;/table&gt;
  1670. &lt;/div&gt;
  1671. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;TP Study &amp;amp; Report&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Now a day transfer pricing guidance very much essential to do transactions at an Arm&#39;s Length Price, especially when international transaction held with even though a International/ domestic - related/ unrelated party, under same umbrella of the group company. After coming &amp;amp; implementation of some - BEPS Action plans, Anti measure-GAAR and lot of more changes in this&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;International taxation&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;tax world. Its important to dealt with &amp;amp; take care everything. LINK to download TP Presentation&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;As part of our transfer pricing service, We offer :-&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1.Transfer pricing planning&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We help our clients by studying the concerned industry, invoice methods, transaction, pricing and adoption of the correct methods.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We develop transfer pricing solutions and strategies that respond to the associates enterprise objectives and national tax authority requirements through proper tax planning.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;2.&lt;a href=&quot;http://www.globaltaxation.in/company-annual-compliance.html&quot;&gt;Compliance with transfer pricing taxation rules and requirement of the tax authorities&lt;/a&gt;.&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We help our clients on dealing with transfer pricing officer and provide assistance for compliance with transfer pricing rules and regulations. We provide dependable solutions that help companies to fulfill authority’s requirements and to maintain with arm’s lengths standards.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;3.Transfer pricing study&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We provide transfer pricing study based on the information/documents given by the clients. We further provide suitable tax advise and consulting on fixation of the Arm’s length price and selection of the most appropriate methods.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;4.Appellate Authority&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We have a team of the experienced chartered accountant who represents our clients before the appellate authority.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;5.Dispute resolution Panel&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Transfer pricing cases would be taken up to dispute resolution panel with good analysis of the cases, facts. We assist our clients in same.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1672. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1673. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1674. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1675. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1676. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1677. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1678. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1679. Chartered Accountants&lt;/div&gt;
  1680. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1681. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1682. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1683. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1684. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1685. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;http://www.globaltaxation.in/transfer-pricing.html&lt;/a&gt;&lt;/div&gt;
  1686. &lt;/div&gt;
  1687. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/876961306476532351/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/transfer-pricing-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/876961306476532351'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/876961306476532351'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/transfer-pricing-in-karol-bagh.html' title='Transfer Pricing in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-2780027695783548553</id><published>2019-08-30T22:39:00.000-07:00</published><updated>2019-08-30T22:39:02.398-07:00</updated><title type='text'>Transfer Pricing in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1688. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1689. &lt;b&gt;TRANSFER PRICING&lt;/b&gt;&lt;/h3&gt;
  1690. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1691. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1692. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;Transferpricing&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1693. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;Tpstudy&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1694. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;3CEBreport&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1695. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;Tpaudit&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1696. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;TpMethod&lt;/a&gt;&lt;/td&gt;&lt;/tr&gt;
  1697. &lt;/tbody&gt;&lt;/table&gt;
  1698. &lt;/td&gt;&lt;/tr&gt;
  1699. &lt;/tbody&gt;&lt;/table&gt;
  1700. &lt;/td&gt;&lt;/tr&gt;
  1701. &lt;/tbody&gt;&lt;/table&gt;
  1702. &lt;/td&gt;&lt;/tr&gt;
  1703. &lt;/tbody&gt;&lt;/table&gt;
  1704. &lt;/td&gt;&lt;/tr&gt;
  1705. &lt;/tbody&gt;&lt;/table&gt;
  1706. &lt;/div&gt;
  1707. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;TP Study &amp;amp; Report&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Now a day transfer pricing guidance very much essential to do transactions at an Arm&#39;s Length Price, especially when international transaction held with even though a International/ domestic - related/ unrelated party, under same umbrella of the group company. After coming &amp;amp; implementation of some - BEPS Action plans, Anti measure-GAAR and lot of more changes in this&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/cross-border-and-international-taxation.html&quot;&gt;International taxation&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;tax world. Its important to dealt with &amp;amp; take care everything. LINK to download TP Presentation&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;As part of our transfer pricing service, We offer :-&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;1.Transfer pricing planning&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We help our clients by studying the concerned industry, invoice methods, transaction, pricing and adoption of the correct methods.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We develop transfer pricing solutions and strategies that respond to the associates enterprise objectives and national tax authority requirements through proper tax planning.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;2.&lt;a href=&quot;http://www.globaltaxation.in/company-annual-compliance.html&quot;&gt;Compliance with transfer pricing taxation rules and requirement of the tax authorities&lt;/a&gt;.&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We help our clients on dealing with transfer pricing officer and provide assistance for compliance with transfer pricing rules and regulations. We provide dependable solutions that help companies to fulfill authority’s requirements and to maintain with arm’s lengths standards.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;3.Transfer pricing study&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We provide transfer pricing study based on the information/documents given by the clients. We further provide suitable tax advise and consulting on fixation of the Arm’s length price and selection of the most appropriate methods.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;4.Appellate Authority&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;We have a team of the experienced chartered accountant who represents our clients before the appellate authority.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;5.Dispute resolution Panel&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Transfer pricing cases would be taken up to dispute resolution panel with good analysis of the cases, facts. We assist our clients in same.&lt;/span&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;br /&gt;
  1708. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1709. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1710. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1711. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1712. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1713. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1714. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1715. Chartered Accountants&lt;/div&gt;
  1716. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1717. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1718. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1719. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1720. &lt;div style=&quot;background-color: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; text-align: justify;&quot;&gt;
  1721. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/transfer-pricing.html&quot;&gt;http://www.globaltaxation.in/transfer-pricing.html&lt;/a&gt;&lt;/div&gt;
  1722. &lt;/div&gt;
  1723. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/2780027695783548553/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/transfer-pricing-in-gurgaon.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/2780027695783548553'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/2780027695783548553'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/transfer-pricing-in-gurgaon.html' title='Transfer Pricing in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-8840629946307085225</id><published>2019-08-30T22:33:00.001-07:00</published><updated>2019-08-30T22:33:13.110-07:00</updated><title type='text'>Tax Audit in Karol Bagh</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1724. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1725. &lt;b&gt;INCOME TAX RETURN&lt;/b&gt;&lt;/h3&gt;
  1726. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1727. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1728. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Taxaudit&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1729. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;44AB&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1730. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Companyaudit&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1731. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;44AD&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1732. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;44ADA&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1733. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Incometaxreturn&lt;/a&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1734. &lt;/tbody&gt;&lt;/table&gt;
  1735. &lt;/td&gt;&lt;/tr&gt;
  1736. &lt;/tbody&gt;&lt;/table&gt;
  1737. &lt;/td&gt;&lt;/tr&gt;
  1738. &lt;/tbody&gt;&lt;/table&gt;
  1739. &lt;/td&gt;&lt;/tr&gt;
  1740. &lt;/tbody&gt;&lt;/table&gt;
  1741. &lt;/td&gt;&lt;/tr&gt;
  1742. &lt;/tbody&gt;&lt;/table&gt;
  1743. &lt;/td&gt;&lt;/tr&gt;
  1744. &lt;/tbody&gt;&lt;/table&gt;
  1745. &lt;/div&gt;
  1746. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1747. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/div&gt;
  1748. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Company&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Every Body corporate carrying on Business or Profession has to compulsory file&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Income Tax Return&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;. Small &amp;amp; Medium segment Corporates (SME&#39;s), Large Corporates, MNC&#39;s &amp;amp;&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/project-office-foreign-company.html&quot;&gt;Foreign Entities&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;with Indian office can file their Tax Returns.&lt;/span&gt;&lt;br /&gt;
  1749. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1750. &lt;tr bgcolor=&quot;#e3b9b7&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1751. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/div&gt;
  1752. &lt;/td&gt;&lt;/tr&gt;
  1753. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;337&quot;&gt;Company Registered under Companies&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Act 2013&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;30 Sept 2018, for Financial Year&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;(2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1754. &lt;/tbody&gt;&lt;/table&gt;
  1755. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1756. &lt;/div&gt;
  1757. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1758. &lt;/div&gt;
  1759. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1760. &lt;tr bgcolor=&quot;bfafd4&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1761. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/div&gt;
  1762. &lt;/td&gt;&lt;/tr&gt;
  1763. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;337&quot;&gt;E- Form&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;Mandatory for Company Assessee&lt;/td&gt;&lt;/tr&gt;
  1764. &lt;/tbody&gt;&lt;/table&gt;
  1765. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1766. &lt;/div&gt;
  1767. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1768. &lt;/div&gt;
  1769. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1770. &lt;tr bgcolor=&quot;#a7ceda&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1771. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/div&gt;
  1772. &lt;/td&gt;&lt;/tr&gt;
  1773. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;337&quot;&gt;ITR Form 6&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;Company only. (Applicable for all sources&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;of Income)&lt;/td&gt;&lt;/tr&gt;
  1774. &lt;/tbody&gt;&lt;/table&gt;
  1775. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1776. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/div&gt;
  1777. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1778. &lt;b&gt;Individual&lt;/b&gt;&lt;/div&gt;
  1779. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1780. Every Individual carrying on profession having Gross Total Income above Rs 2,50,000 has to compulsory file Income Tax Return.&lt;/div&gt;
  1781. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1782. &lt;br /&gt;&lt;/div&gt;
  1783. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1784. Consultants working in corporates, Professionals, Free Lancers, Insurance &amp;amp; Postal Agents, Stocks &amp;amp; MF Advisors can submit their Tax returns.&lt;/div&gt;
  1785. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1786. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1787. &lt;tr bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;center&quot; colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1788. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/div&gt;
  1789. &lt;/td&gt;&lt;/tr&gt;
  1790. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;330&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts up to 50 Lacs&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;333&quot;&gt;31 July 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1791. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts or Total Turnover above 50 Lacs&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1792. &lt;/tbody&gt;&lt;/table&gt;
  1793. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1794. &lt;/div&gt;
  1795. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1796. &lt;/div&gt;
  1797. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1798. &lt;tr bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1799. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/div&gt;
  1800. &lt;/td&gt;&lt;/tr&gt;
  1801. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;117&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 4&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;546&quot;&gt;Individual only. (being professional)&lt;/td&gt;&lt;/tr&gt;
  1802. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; height=&quot;62&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 3&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Partner in firm .( Income chargeable toincome-tax under the head &quot;Profits or gains from profession&quot; does not include anyincomeexcept their incomeby way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm)&lt;/td&gt;&lt;/tr&gt;
  1803. &lt;/tbody&gt;&lt;/table&gt;
  1804. &lt;div&gt;
  1805. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/div&gt;
  1806. &lt;div&gt;
  1807. &lt;b&gt;Partnership Firm&lt;/b&gt;&lt;/div&gt;
  1808. &lt;div&gt;
  1809. Every Partnership Firm carrying on Business or Profession has to compulsory file Income Tax Return. Business units/Service providers (Like CA&#39;s/CS&#39;s/Advocate/Architects/Valuer&#39;s/others)&lt;/div&gt;
  1810. &lt;div&gt;
  1811. &lt;br /&gt;&lt;/div&gt;
  1812. &lt;div&gt;
  1813. registered as a&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/partnership-formation.html&quot;&gt;Partnership Firm/LLP&lt;/a&gt;&amp;nbsp;can file their Tax Returns.&lt;/div&gt;
  1814. &lt;/div&gt;
  1815. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1816. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1817. &lt;tr bgcolor=&quot;#e3b9b7&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1818. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1819. &lt;/td&gt;&lt;/tr&gt;
  1820. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts up to 15 Lacs for (Professional Firm) and Gross Turn Over upto 1 Crore (BusinessConcern)&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;31 July 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1821. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;366&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts above 15 Lacs for (Professional&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Firm) and Gross Turn Over above 1 Crore (Business Concern)&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;297&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1822. &lt;/tbody&gt;&lt;/table&gt;
  1823. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1824. &lt;/div&gt;
  1825. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1826. &lt;/div&gt;
  1827. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1828. &lt;tr bgcolor=&quot;bfafd4&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1829. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1830. &lt;/td&gt;&lt;/tr&gt;
  1831. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Paper Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Optional at the option of the assessee If Gross receipts up to 15 Lacs for (Professional Firm) and Gross Turn Over upto 1 Crore (Business Concern)&lt;/td&gt;&lt;/tr&gt;
  1832. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;112&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;E- Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;551&quot;&gt;Optional at the option of the assessee If Gross receipts up to 15 Lacs for (Professional Firm) and Gross Turn Over upto 1 Crore (Business Concern). IfGross receipts or Total Turnover exceed Rs 15 Lacs or 1 Crore then mandatory E-filing.&lt;/td&gt;&lt;/tr&gt;
  1833. &lt;/tbody&gt;&lt;/table&gt;
  1834. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1835. &lt;/div&gt;
  1836. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1837. &lt;/div&gt;
  1838. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1839. &lt;tr bgcolor=&quot;#a7ceda&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1840. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1841. &lt;/td&gt;&lt;/tr&gt;
  1842. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;337&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 5&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;Partnership Firm only. (Applicable for all sources of Income)&lt;/td&gt;&lt;/tr&gt;
  1843. &lt;/tbody&gt;&lt;/table&gt;
  1844. &lt;div style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-top: 0px !important;&quot;&gt;
  1845. &lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;&lt;b&gt;Trust Society&lt;/b&gt;&lt;/span&gt;&lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;Every Trust or Society deriving Income from property held under Trust for Charitable or Religious Purpose, If the Income without the giving the benefit of exemption exceeds the amount not chargeable to tax then every Trust / Society has to compulsory file the Tax Return.&lt;/span&gt;&lt;/div&gt;
  1846. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1847. &lt;tr bgcolor=&quot;#e3b9b7&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1848. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/div&gt;
  1849. &lt;/td&gt;&lt;/tr&gt;
  1850. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Where accounts of the assessee are required to be audited&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1851. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;339&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Any Other case&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;324&quot;&gt;31 July 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1852. &lt;/tbody&gt;&lt;/table&gt;
  1853. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1854. &lt;/div&gt;
  1855. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1856. &lt;/div&gt;
  1857. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1858. &lt;tr bgcolor=&quot;bfafd4&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1859. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/div&gt;
  1860. &lt;/td&gt;&lt;/tr&gt;
  1861. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;337&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;E-Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;Trust/Society&lt;/td&gt;&lt;/tr&gt;
  1862. &lt;/tbody&gt;&lt;/table&gt;
  1863. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1864. &lt;/div&gt;
  1865. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1866. &lt;/div&gt;
  1867. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1868. &lt;tr bgcolor=&quot;#a7ceda&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1869. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/div&gt;
  1870. &lt;/td&gt;&lt;/tr&gt;
  1871. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;337&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 7&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;320&quot;&gt;Trust /Society&lt;/td&gt;&lt;/tr&gt;
  1872. &lt;/tbody&gt;&lt;/table&gt;
  1873. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; position: relative;&quot;&gt;
  1874. &lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/h4&gt;
  1875. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; position: relative;&quot;&gt;
  1876. &lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;Proprietorship&lt;/span&gt;&lt;/h4&gt;
  1877. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; position: relative;&quot;&gt;
  1878. Every Individual carrying on business having Gross Total Income above Rs 2,50,000 has to compulsory file Income Tax Return.&lt;/h4&gt;
  1879. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; position: relative;&quot;&gt;
  1880. &lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;&lt;span style=&quot;font-weight: 400;&quot;&gt;Individual having Manufacture business /Whole sale /Retail trade /Franchisee distribution /Contractors / Advertising or any other Business can submit their tax returns&lt;/span&gt;&lt;/span&gt;&lt;/h4&gt;
  1881. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1882. &lt;tr bgcolor=&quot;#e3b9b7&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1883. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1884. &lt;/td&gt;&lt;/tr&gt;
  1885. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;345&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts or Total Turnover up to&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;1 Crore&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;318&quot;&gt;31 July 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1886. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts or Total Turnover above&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;1 Crore&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1887. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts or Total Turnover up to&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;2 Crore and Provision of 44 AD of Income Tax Act not followed (Presumptive Taxation)&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  1888. &lt;/tbody&gt;&lt;/table&gt;
  1889. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1890. &lt;/div&gt;
  1891. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1892. &lt;/div&gt;
  1893. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1894. &lt;tr bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1895. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1896. &lt;/td&gt;&lt;/tr&gt;
  1897. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;118&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Paper Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;545&quot;&gt;Optional at the option of the assessee If Gross receipts or Total Turnover does not exceed Rs 1 Crore.&lt;/td&gt;&lt;/tr&gt;
  1898. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;E-Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Optional at the option of the assessee If Gross receipts or Total Turnover does not exceed Rs 1 Crore. If Gross receipts or Total Turnover exceed Rs 1 Crore then mandatory E-filing.&lt;/td&gt;&lt;/tr&gt;
  1899. &lt;/tbody&gt;&lt;/table&gt;
  1900. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1901. &lt;/div&gt;
  1902. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1903. &lt;/div&gt;
  1904. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1905. &lt;tr bgcolor=&quot;#a7ceda&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1906. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1907. &lt;/td&gt;&lt;/tr&gt;
  1908. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;116&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 4&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;547&quot;&gt;Individual/HUF only. (deriving income from a proprietary business)&lt;/td&gt;&lt;/tr&gt;
  1909. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 4S&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Individual/HUF only (deriving business income and suchincomeis computed in accordance with special provisions referred to insection 44AD and section 44AE of the Act for computation of business income)&lt;/td&gt;&lt;/tr&gt;
  1910. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 3&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Partner in firm. (Income chargeable toincome-tax under the head &quot;Profits or gains frombusiness&quot; does not include anyincomeexcept their incomeby way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm)&lt;/td&gt;&lt;/tr&gt;
  1911. &lt;/tbody&gt;&lt;/table&gt;
  1912. &lt;div&gt;
  1913. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/div&gt;
  1914. &lt;div&gt;
  1915. &lt;b&gt;Salaried&lt;/b&gt;&lt;/div&gt;
  1916. &lt;div&gt;
  1917. Every Individual having Gross Total Income above Rs 2,50,000 has to compulsory file Income Tax return. Exemption for salaried Individual- Income Tax department has exempted the Return filing for salaried person if their net taxable Income does not exceed Rs 500,000 however the exemption is available only in the case where the total Income includes Income only from Salary and saving Bank A/c interest up to Rs 10000.&lt;/div&gt;
  1918. &lt;div&gt;
  1919. &lt;br /&gt;&lt;/div&gt;
  1920. &lt;div&gt;
  1921. If Total Income Includes :.&lt;/div&gt;
  1922. &lt;/div&gt;
  1923. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1924. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1925. &lt;tr bgcolor=&quot;#bfd199&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1926. &lt;span style=&quot;box-sizing: border-box;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Total Income If IncludesReturn Filing Compulsory&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1927. &lt;/td&gt;&lt;/tr&gt;
  1928. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span class=&quot;style77&quot; style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Business income&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;356&quot;&gt;&lt;span class=&quot;style75&quot; style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1929. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span class=&quot;style77&quot; style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Capital Gain&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;&lt;span style=&quot;letter-spacing: normal;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1930. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Interest Other than saving bank&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Interest(i.e.) interest On Fixed&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Deposits, Interest on Bonds etc.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;&lt;span style=&quot;letter-spacing: normal;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1931. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;House Property&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;&lt;span style=&quot;letter-spacing: normal;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1932. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Winning form lottery, Card games&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;&lt;span style=&quot;letter-spacing: normal;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1933. &lt;/tbody&gt;&lt;/table&gt;
  1934. Due date of filing return of Salaried Individual is 31 July 2016, for the financial year (2015-16)&lt;/div&gt;
  1935. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1936. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1937. &lt;tr bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1938. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1939. &lt;/td&gt;&lt;/tr&gt;
  1940. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;157&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Paper Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;500&quot;&gt;Optional at the option of the assessee, If Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 5 Lacs.&lt;/td&gt;&lt;/tr&gt;
  1941. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; height=&quot;62&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;E-Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Optional at the option of the assessee upto income of Rs 5 Lacs.Madatory&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;E-filing if the Income exceed Rs 5 Lacs.&lt;/td&gt;&lt;/tr&gt;
  1942. &lt;/tbody&gt;&lt;/table&gt;
  1943. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1944. &lt;/div&gt;
  1945. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1946. &lt;/div&gt;
  1947. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  1948. &lt;tr bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  1949. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  1950. &lt;/td&gt;&lt;/tr&gt;
  1951. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; height=&quot;32&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;122&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 1&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;541&quot;&gt;Individual/HUF only (Income from Salary, Income from House Property and income From other Sources)&lt;/td&gt;&lt;/tr&gt;
  1952. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; height=&quot;62&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 2&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Individual/HUF only (who cannot file ITR 1 and their total income does not include any income chargeable to Income Tax under the head “Profit &amp;amp; Gains From Business and Professionâ€\x9d&lt;/td&gt;&lt;/tr&gt;
  1953. &lt;/tbody&gt;&lt;/table&gt;
  1954. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1955. &lt;/div&gt;
  1956. &lt;div class=&quot;contant_text&quot; style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  1957. &lt;a class=&quot;submit_title&quot; href=&quot;http://www.globaltaxation.in/contact-us.html&quot; style=&quot;-webkit-font-smoothing: antialiased; background-color: transparent; box-sizing: border-box; color: #28a9e2; font-size: 15px; font-weight: 700; line-height: 20px; text-decoration-line: none;&quot; title=&quot;Conact Us: Chartered Accountants Services Delhi, India&quot;&gt;SUBMIT REQUEST&amp;nbsp;&lt;/a&gt;let we assist you in filing your Income Tax Return.&lt;/div&gt;
  1958. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1959. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  1960. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1961. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  1962. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1963. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  1964. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1965. Chartered Accountants&lt;/div&gt;
  1966. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1967. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  1968. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1969. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  1970. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  1971. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;http://www.globaltaxation.in/income-tax-return.html&lt;/a&gt;&lt;/div&gt;
  1972. &lt;/div&gt;
  1973. &lt;/div&gt;
  1974. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/8840629946307085225/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/tax-audit-in-karol-bagh.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8840629946307085225'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/8840629946307085225'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/tax-audit-in-karol-bagh.html' title='Tax Audit in Karol Bagh'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-6394783004341636239.post-7201350068691259447</id><published>2019-08-30T22:27:00.001-07:00</published><updated>2019-08-30T22:27:30.855-07:00</updated><title type='text'>Tax Audit in Gurgaon</title><content type='html'>&lt;div dir=&quot;ltr&quot; style=&quot;text-align: left;&quot; trbidi=&quot;on&quot;&gt;
  1975. &lt;h3 style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin: 0px; position: relative;&quot;&gt;
  1976. &lt;b&gt;INCOME TAX RETURN&lt;/b&gt;&lt;/h3&gt;
  1977. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1978. &lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1979. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Taxaudit&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1980. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;44AB&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1981. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Companyaudit&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1982. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;44AD&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1983. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;44ADA&lt;/a&gt;&lt;table border=&quot;0&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 318px;&quot;&gt;&lt;tbody&gt;
  1984. &lt;tr height=&quot;21&quot; style=&quot;height: 15.75pt;&quot;&gt;&lt;td class=&quot;xl67&quot; height=&quot;21&quot; style=&quot;height: 15.75pt; width: 239pt;&quot; width=&quot;318&quot;&gt;#&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Incometaxreturn&lt;/a&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  1985. &lt;/tbody&gt;&lt;/table&gt;
  1986. &lt;/td&gt;&lt;/tr&gt;
  1987. &lt;/tbody&gt;&lt;/table&gt;
  1988. &lt;/td&gt;&lt;/tr&gt;
  1989. &lt;/tbody&gt;&lt;/table&gt;
  1990. &lt;/td&gt;&lt;/tr&gt;
  1991. &lt;/tbody&gt;&lt;/table&gt;
  1992. &lt;/td&gt;&lt;/tr&gt;
  1993. &lt;/tbody&gt;&lt;/table&gt;
  1994. &lt;/td&gt;&lt;/tr&gt;
  1995. &lt;/tbody&gt;&lt;/table&gt;
  1996. &lt;/div&gt;
  1997. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  1998. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/div&gt;
  1999. &lt;b style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Company&lt;/b&gt;&lt;br style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot; /&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;Every Body corporate carrying on Business or Profession has to compulsory file&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;Income Tax Return&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;. Small &amp;amp; Medium segment Corporates (SME&#39;s), Large Corporates, MNC&#39;s &amp;amp;&amp;nbsp;&lt;/span&gt;&lt;a href=&quot;http://www.globaltaxation.in/project-office-foreign-company.html&quot;&gt;Foreign Entities&lt;/a&gt;&lt;span style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;&amp;nbsp;with Indian office can file their Tax Returns.&lt;/span&gt;&lt;br /&gt;
  2000. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2001. &lt;tr bgcolor=&quot;#e3b9b7&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2002. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/div&gt;
  2003. &lt;/td&gt;&lt;/tr&gt;
  2004. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;337&quot;&gt;Company Registered under Companies&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Act 2013&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;30 Sept 2018, for Financial Year&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;(2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2005. &lt;/tbody&gt;&lt;/table&gt;
  2006. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2007. &lt;/div&gt;
  2008. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2009. &lt;/div&gt;
  2010. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2011. &lt;tr bgcolor=&quot;bfafd4&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2012. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/div&gt;
  2013. &lt;/td&gt;&lt;/tr&gt;
  2014. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;337&quot;&gt;E- Form&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;Mandatory for Company Assessee&lt;/td&gt;&lt;/tr&gt;
  2015. &lt;/tbody&gt;&lt;/table&gt;
  2016. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2017. &lt;/div&gt;
  2018. &lt;div style=&quot;background-color: white; box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2019. &lt;/div&gt;
  2020. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;background-color: white; border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2021. &lt;tr bgcolor=&quot;#a7ceda&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2022. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/div&gt;
  2023. &lt;/td&gt;&lt;/tr&gt;
  2024. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;337&quot;&gt;ITR Form 6&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;Company only. (Applicable for all sources&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;of Income)&lt;/td&gt;&lt;/tr&gt;
  2025. &lt;/tbody&gt;&lt;/table&gt;
  2026. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2027. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/div&gt;
  2028. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2029. &lt;b&gt;Individual&lt;/b&gt;&lt;/div&gt;
  2030. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2031. Every Individual carrying on profession having Gross Total Income above Rs 2,50,000 has to compulsory file Income Tax Return.&lt;/div&gt;
  2032. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2033. &lt;br /&gt;&lt;/div&gt;
  2034. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2035. Consultants working in corporates, Professionals, Free Lancers, Insurance &amp;amp; Postal Agents, Stocks &amp;amp; MF Advisors can submit their Tax returns.&lt;/div&gt;
  2036. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2037. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2038. &lt;tr bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;center&quot; colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2039. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/div&gt;
  2040. &lt;/td&gt;&lt;/tr&gt;
  2041. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;330&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts up to 50 Lacs&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;333&quot;&gt;31 July 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2042. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts or Total Turnover above 50 Lacs&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2043. &lt;/tbody&gt;&lt;/table&gt;
  2044. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2045. &lt;/div&gt;
  2046. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2047. &lt;/div&gt;
  2048. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2049. &lt;tr bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2050. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/div&gt;
  2051. &lt;/td&gt;&lt;/tr&gt;
  2052. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;117&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 4&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;546&quot;&gt;Individual only. (being professional)&lt;/td&gt;&lt;/tr&gt;
  2053. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; height=&quot;62&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 3&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Partner in firm .( Income chargeable toincome-tax under the head &quot;Profits or gains from profession&quot; does not include anyincomeexcept their incomeby way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm)&lt;/td&gt;&lt;/tr&gt;
  2054. &lt;/tbody&gt;&lt;/table&gt;
  2055. &lt;div&gt;
  2056. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/div&gt;
  2057. &lt;div&gt;
  2058. &lt;b&gt;Partnership Firm&lt;/b&gt;&lt;/div&gt;
  2059. &lt;div&gt;
  2060. Every Partnership Firm carrying on Business or Profession has to compulsory file Income Tax Return. Business units/Service providers (Like CA&#39;s/CS&#39;s/Advocate/Architects/Valuer&#39;s/others)&lt;/div&gt;
  2061. &lt;div&gt;
  2062. &lt;br /&gt;&lt;/div&gt;
  2063. &lt;div&gt;
  2064. registered as a&amp;nbsp;&lt;a href=&quot;http://www.globaltaxation.in/partnership-formation.html&quot;&gt;Partnership Firm/LLP&lt;/a&gt;&amp;nbsp;can file their Tax Returns.&lt;/div&gt;
  2065. &lt;/div&gt;
  2066. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2067. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2068. &lt;tr bgcolor=&quot;#e3b9b7&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2069. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2070. &lt;/td&gt;&lt;/tr&gt;
  2071. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts up to 15 Lacs for (Professional Firm) and Gross Turn Over upto 1 Crore (BusinessConcern)&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;31 July 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2072. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;366&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts above 15 Lacs for (Professional&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Firm) and Gross Turn Over above 1 Crore (Business Concern)&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;297&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2073. &lt;/tbody&gt;&lt;/table&gt;
  2074. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2075. &lt;/div&gt;
  2076. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2077. &lt;/div&gt;
  2078. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2079. &lt;tr bgcolor=&quot;bfafd4&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2080. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2081. &lt;/td&gt;&lt;/tr&gt;
  2082. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Paper Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Optional at the option of the assessee If Gross receipts up to 15 Lacs for (Professional Firm) and Gross Turn Over upto 1 Crore (Business Concern)&lt;/td&gt;&lt;/tr&gt;
  2083. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;112&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;E- Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;551&quot;&gt;Optional at the option of the assessee If Gross receipts up to 15 Lacs for (Professional Firm) and Gross Turn Over upto 1 Crore (Business Concern). IfGross receipts or Total Turnover exceed Rs 15 Lacs or 1 Crore then mandatory E-filing.&lt;/td&gt;&lt;/tr&gt;
  2084. &lt;/tbody&gt;&lt;/table&gt;
  2085. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2086. &lt;/div&gt;
  2087. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2088. &lt;/div&gt;
  2089. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2090. &lt;tr bgcolor=&quot;#a7ceda&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2091. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2092. &lt;/td&gt;&lt;/tr&gt;
  2093. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;337&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 5&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;Partnership Firm only. (Applicable for all sources of Income)&lt;/td&gt;&lt;/tr&gt;
  2094. &lt;/tbody&gt;&lt;/table&gt;
  2095. &lt;div style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-top: 0px !important;&quot;&gt;
  2096. &lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;&lt;b&gt;Trust Society&lt;/b&gt;&lt;/span&gt;&lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;Every Trust or Society deriving Income from property held under Trust for Charitable or Religious Purpose, If the Income without the giving the benefit of exemption exceeds the amount not chargeable to tax then every Trust / Society has to compulsory file the Tax Return.&lt;/span&gt;&lt;/div&gt;
  2097. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2098. &lt;tr bgcolor=&quot;#e3b9b7&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2099. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/div&gt;
  2100. &lt;/td&gt;&lt;/tr&gt;
  2101. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Where accounts of the assessee are required to be audited&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2102. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;339&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Any Other case&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;324&quot;&gt;31 July 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2103. &lt;/tbody&gt;&lt;/table&gt;
  2104. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2105. &lt;/div&gt;
  2106. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2107. &lt;/div&gt;
  2108. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2109. &lt;tr bgcolor=&quot;bfafd4&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2110. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/div&gt;
  2111. &lt;/td&gt;&lt;/tr&gt;
  2112. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;337&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;E-Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;320&quot;&gt;Trust/Society&lt;/td&gt;&lt;/tr&gt;
  2113. &lt;/tbody&gt;&lt;/table&gt;
  2114. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2115. &lt;/div&gt;
  2116. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2117. &lt;/div&gt;
  2118. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2119. &lt;tr bgcolor=&quot;#a7ceda&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2120. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/div&gt;
  2121. &lt;/td&gt;&lt;/tr&gt;
  2122. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;337&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 7&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;320&quot;&gt;Trust /Society&lt;/td&gt;&lt;/tr&gt;
  2123. &lt;/tbody&gt;&lt;/table&gt;
  2124. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; position: relative;&quot;&gt;
  2125. &lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;&lt;br /&gt;&lt;/span&gt;&lt;/h4&gt;
  2126. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; position: relative;&quot;&gt;
  2127. &lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;Proprietorship&lt;/span&gt;&lt;/h4&gt;
  2128. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; position: relative;&quot;&gt;
  2129. Every Individual carrying on business having Gross Total Income above Rs 2,50,000 has to compulsory file Income Tax Return.&lt;/h4&gt;
  2130. &lt;h4 class=&quot;mt-0 colored-square&quot; style=&quot;box-sizing: border-box; line-height: 1.42857; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; position: relative;&quot;&gt;
  2131. &lt;span style=&quot;color: #333333; font-family: &amp;quot;Roboto Slab&amp;quot;, serif;&quot;&gt;&lt;span style=&quot;font-weight: 400;&quot;&gt;Individual having Manufacture business /Whole sale /Retail trade /Franchisee distribution /Contractors / Advertising or any other Business can submit their tax returns&lt;/span&gt;&lt;/span&gt;&lt;/h4&gt;
  2132. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2133. &lt;tr bgcolor=&quot;#e3b9b7&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2134. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Due Date of Filing Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2135. &lt;/td&gt;&lt;/tr&gt;
  2136. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;345&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts or Total Turnover up to&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;1 Crore&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;318&quot;&gt;31 July 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2137. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts or Total Turnover above&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;1 Crore&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2138. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;If Gross receipts or Total Turnover up to&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;2 Crore and Provision of 44 AD of Income Tax Act not followed (Presumptive Taxation)&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#efd3d2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;30 Sept 2018, for Financial Year (2019-2020)&lt;/td&gt;&lt;/tr&gt;
  2139. &lt;/tbody&gt;&lt;/table&gt;
  2140. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2141. &lt;/div&gt;
  2142. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2143. &lt;/div&gt;
  2144. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2145. &lt;tr bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2146. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2147. &lt;/td&gt;&lt;/tr&gt;
  2148. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;118&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Paper Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;545&quot;&gt;Optional at the option of the assessee If Gross receipts or Total Turnover does not exceed Rs 1 Crore.&lt;/td&gt;&lt;/tr&gt;
  2149. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;E-Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Optional at the option of the assessee If Gross receipts or Total Turnover does not exceed Rs 1 Crore. If Gross receipts or Total Turnover exceed Rs 1 Crore then mandatory E-filing.&lt;/td&gt;&lt;/tr&gt;
  2150. &lt;/tbody&gt;&lt;/table&gt;
  2151. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2152. &lt;/div&gt;
  2153. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2154. &lt;/div&gt;
  2155. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2156. &lt;tr bgcolor=&quot;#a7ceda&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2157. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2158. &lt;/td&gt;&lt;/tr&gt;
  2159. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;116&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 4&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;547&quot;&gt;Individual/HUF only. (deriving income from a proprietary business)&lt;/td&gt;&lt;/tr&gt;
  2160. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 4S&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Individual/HUF only (deriving business income and suchincomeis computed in accordance with special provisions referred to insection 44AD and section 44AE of the Act for computation of business income)&lt;/td&gt;&lt;/tr&gt;
  2161. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 3&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Partner in firm. (Income chargeable toincome-tax under the head &quot;Profits or gains frombusiness&quot; does not include anyincomeexcept their incomeby way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm)&lt;/td&gt;&lt;/tr&gt;
  2162. &lt;/tbody&gt;&lt;/table&gt;
  2163. &lt;div&gt;
  2164. &lt;b&gt;&lt;br /&gt;&lt;/b&gt;&lt;/div&gt;
  2165. &lt;div&gt;
  2166. &lt;b&gt;Salaried&lt;/b&gt;&lt;/div&gt;
  2167. &lt;div&gt;
  2168. Every Individual having Gross Total Income above Rs 2,50,000 has to compulsory file Income Tax return. Exemption for salaried Individual- Income Tax department has exempted the Return filing for salaried person if their net taxable Income does not exceed Rs 500,000 however the exemption is available only in the case where the total Income includes Income only from Salary and saving Bank A/c interest up to Rs 10000.&lt;/div&gt;
  2169. &lt;div&gt;
  2170. &lt;br /&gt;&lt;/div&gt;
  2171. &lt;div&gt;
  2172. If Total Income Includes :.&lt;/div&gt;
  2173. &lt;/div&gt;
  2174. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2175. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2176. &lt;tr bgcolor=&quot;#bfd199&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2177. &lt;span style=&quot;box-sizing: border-box;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Total Income If IncludesReturn Filing Compulsory&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2178. &lt;/td&gt;&lt;/tr&gt;
  2179. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span class=&quot;style77&quot; style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Business income&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;356&quot;&gt;&lt;span class=&quot;style75&quot; style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  2180. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span class=&quot;style77&quot; style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Capital Gain&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;&lt;span style=&quot;letter-spacing: normal;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  2181. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Interest Other than saving bank&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Interest(i.e.) interest On Fixed&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Deposits, Interest on Bonds etc.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;&lt;span style=&quot;letter-spacing: normal;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  2182. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;House Property&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;&lt;span style=&quot;letter-spacing: normal;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  2183. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px; width: 390px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; letter-spacing: normal;&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;Winning form lottery, Card games&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#e6eed5&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;color: black; font-family: &amp;quot;Times New Roman&amp;quot;; font-size: x-small;&quot;&gt;&lt;span style=&quot;letter-spacing: normal;&quot;&gt;Yes, (Even if the Total Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 500,000)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  2184. &lt;/tbody&gt;&lt;/table&gt;
  2185. Due date of filing return of Salaried Individual is 31 July 2016, for the financial year (2015-16)&lt;/div&gt;
  2186. &lt;div style=&quot;background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px;&quot;&gt;
  2187. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2188. &lt;tr bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2189. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;Means of Filing Tax Return&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2190. &lt;/td&gt;&lt;/tr&gt;
  2191. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;157&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;Paper Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;middle&quot; width=&quot;500&quot;&gt;Optional at the option of the assessee, If Income does not exceed&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;Rs 5 Lacs.&lt;/td&gt;&lt;/tr&gt;
  2192. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; height=&quot;62&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;E-Form&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#dfd8e8&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Optional at the option of the assessee upto income of Rs 5 Lacs.Madatory&amp;nbsp;&lt;br style=&quot;box-sizing: border-box;&quot; /&gt;E-filing if the Income exceed Rs 5 Lacs.&lt;/td&gt;&lt;/tr&gt;
  2193. &lt;/tbody&gt;&lt;/table&gt;
  2194. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2195. &lt;/div&gt;
  2196. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2197. &lt;/div&gt;
  2198. &lt;table border=&quot;1&quot; cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; class=&quot;main_table&quot; style=&quot;border-collapse: collapse; border-spacing: 0px; border: 1px solid rgb(204, 204, 204); box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; margin-top: 10px;&quot;&gt;&lt;tbody style=&quot;box-sizing: border-box;&quot;&gt;
  2199. &lt;tr bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box;&quot;&gt;&lt;td colspan=&quot;2&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot;&gt;&lt;div align=&quot;left&quot; style=&quot;box-sizing: border-box;&quot;&gt;
  2200. &lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;&lt;span class=&quot;style70&quot; style=&quot;box-sizing: border-box; font-size: 14px;&quot;&gt;ITR Form Prescribed by the Income Tax Department&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;
  2201. &lt;/td&gt;&lt;/tr&gt;
  2202. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; height=&quot;32&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;122&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 1&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot; width=&quot;541&quot;&gt;Individual/HUF only (Income from Salary, Income from House Property and income From other Sources)&lt;/td&gt;&lt;/tr&gt;
  2203. &lt;tr style=&quot;box-sizing: border-box;&quot;&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; height=&quot;62&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;&lt;span style=&quot;box-sizing: border-box; font-weight: 700;&quot;&gt;ITR Form 2&lt;/span&gt;&lt;/td&gt;&lt;td align=&quot;left&quot; bgcolor=&quot;#d2eaf1&quot; style=&quot;box-sizing: border-box; font-size: 15px; letter-spacing: 0.1px; line-height: 20px; padding: 6px 5px;&quot; valign=&quot;top&quot;&gt;Individual/HUF only (who cannot file ITR 1 and their total income does not include any income chargeable to Income Tax under the head “Profit &amp;amp; Gains From Business and Professionâ€\x9d&lt;/td&gt;&lt;/tr&gt;
  2204. &lt;/tbody&gt;&lt;/table&gt;
  2205. &lt;div style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2206. &lt;/div&gt;
  2207. &lt;div class=&quot;contant_text&quot; style=&quot;box-sizing: border-box; color: #424242; font-family: Roboto, sans-serif; font-size: 14px; margin-bottom: 10px; text-align: justify;&quot;&gt;
  2208. &lt;a class=&quot;submit_title&quot; href=&quot;http://www.globaltaxation.in/contact-us.html&quot; style=&quot;-webkit-font-smoothing: antialiased; background-color: transparent; box-sizing: border-box; color: #28a9e2; font-size: 15px; font-weight: 700; line-height: 20px; text-decoration-line: none;&quot; title=&quot;Conact Us: Chartered Accountants Services Delhi, India&quot;&gt;SUBMIT REQUEST&amp;nbsp;&lt;/a&gt;let we assist you in filing your Income Tax Return.&lt;/div&gt;
  2209. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  2210. &lt;span style=&quot;color: #351c75;&quot;&gt;CA. Ashwani Rastogi&lt;/span&gt;&lt;/div&gt;
  2211. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  2212. Partner, ARJS &amp;amp; Associates&lt;/div&gt;
  2213. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  2214. M.Com, FCA, ACS, FAFD&lt;/div&gt;
  2215. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  2216. Chartered Accountants&lt;/div&gt;
  2217. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  2218. &lt;b&gt;Address&lt;/b&gt;- 2029, Bank St, Near Shreem Jewellers, Block 47, Beadonpura,&amp;nbsp;&lt;/div&gt;
  2219. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  2220. Karol Bagh, New Delhi, Delhi 110005&lt;br /&gt;&lt;b&gt;Mobile Number&lt;/b&gt;-&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://tel/&quot;&gt;+91-9990999281&lt;/a&gt;&lt;/span&gt;&lt;/div&gt;
  2221. &lt;div style=&quot;font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;&quot;&gt;
  2222. &lt;b&gt;Office Number:&lt;/b&gt;&amp;nbsp;&lt;a href=&quot;http://tel/&quot;&gt;011-42137042&lt;/a&gt;&amp;nbsp;&lt;b&gt;Website-&lt;/b&gt;&amp;nbsp;&lt;span style=&quot;color: #888888;&quot;&gt;&lt;a href=&quot;http://www.globaltaxation.in/&quot;&gt;www.globaltaxation.in&lt;/a&gt;&lt;/span&gt;&lt;br /&gt;&lt;b&gt;More Details-&lt;/b&gt;&lt;a href=&quot;http://www.globaltaxation.in/income-tax-return.html&quot;&gt;http://www.globaltaxation.in/income-tax-return.html&lt;/a&gt;&lt;/div&gt;
  2223. &lt;/div&gt;
  2224. &lt;/div&gt;
  2225. </content><link rel='replies' type='application/atom+xml' href='http://cacertification.blogspot.com/feeds/7201350068691259447/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://cacertification.blogspot.com/2019/08/tax-audit-in-gurgaon_30.html#comment-form' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/7201350068691259447'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/6394783004341636239/posts/default/7201350068691259447'/><link rel='alternate' type='text/html' href='http://cacertification.blogspot.com/2019/08/tax-audit-in-gurgaon_30.html' title='Tax Audit in Gurgaon'/><author><name>fasd</name><uri>http://www.blogger.com/profile/07061036039391947876</uri><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry></feed>

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