tag:blogger.com,1999:blog-72285612855306189942024-03-13T10:02:14.067-07:00CA GANGChandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.comBlogger23125tag:blogger.com,1999:blog-7228561285530618994.post-47198859021310465582016-10-03T05:17:00.000-07:002016-10-03T05:17:48.283-07:00GST Constitutional Provision<iframe src="//www.slideshare.net/slideshow/embed_code/key/DjeUOKL4huKQ8F" width="668" height="714" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" style="border:1px solid #CCC; border-width:1px; margin-bottom:5px; max-width: 100%;" allowfullscreen> </iframe> <div style="margin-bottom:5px"> <strong> <a href="//www.slideshare.net/chandangupta2901/gst-series-1-by-oucagang" title="GST Series 1 by ourCAgang" target="_blank">GST Series 1 by ourCAgang</a> </strong> from <strong><a href="//www.slideshare.net/chandangupta2901" target="_blank">Chandan Kumar Gupta</a></strong> </div>Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com2tag:blogger.com,1999:blog-7228561285530618994.post-54060471607530619352016-07-21T06:28:00.000-07:002016-07-21T06:28:49.324-07:00Reverse charge machinism (RCM) under Service Tax (updated up to April 2016)<div dir="ltr" style="text-align: left;" trbidi="on">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: -12.6pt; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 720px;">
<tbody>
<tr style="height: 90.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 90.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "" serif "" , serif; font-size: 12.0pt;">Sl.<br />
No.</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" width="228"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "" serif "" , serif; font-size: 12.0pt;">Description of a service</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "" serif "" , serif; font-size: 12.0pt;">Service Provider</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "" serif "" , serif; font-size: 12.0pt;">Service Receiver</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "" serif "" , serif; font-size: 12.0pt;">% of service tax payable
by the person providing service</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; mso-border-left-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "" serif "" , serif; font-size: 12.0pt;">% of service tax payable by the
person receiving the service</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 41.25pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 41.25pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">1</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">services provided
or agreed to be provided by an <b>insurance agent</b> to
any person carrying on insurance business</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Any</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Any</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 41.25pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 41.25pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">1A<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Service provided
or agreed to be provided by a <b>Recovery Agent </b>to Bank, FI, NBFC<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Any<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Bank/FI/NBFC<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 41.25pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 41.25pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><s><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">1B<o:p></o:p></span></s></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<s><span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">In respect of services provided or agreed to be provided by a
mutual fund agent or distributor, to a mutual fund or asset management
company </span></s><span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">(introduced in 2015, Deleted in 2016)<s><o:p></o:p></s></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<s><span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Any<o:p></o:p></span></s></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<s><span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">AMC/MF<o:p></o:p></span></s></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<s><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil<o:p></o:p></span></s></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<s><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%<o:p></o:p></span></s></div>
</td>
</tr>
<tr style="height: 41.25pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 41.25pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">1C<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">In respect of
services provided or agreed to be provided by a selling agent or marketing
agent of lottery tockets in relation to lottery in any manner to a lottery
distributor or selling agents of the state government under the provisions of
the lottery (Regulation) Act 1998 <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Any<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Any<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 270.75pt; mso-yfti-irow: 5;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 270.75pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">2</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">services provided or agreed
to be provided by a<b>goods transport agency</b> in respect of
transportation of goods by road</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" width="264"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">where
the consignor or the consignee liable to pay freight is,—<br />
(a) any factory registered under or governed by the Factories Act, 1948
(63 of 1948);<br />
(b) any society registered under the Societies Registration Act, 1860
(21 of 1860) or under any other law for the time being in force in any part
of India;<br />
(c) any co-operative society established by or under any law;<br />
(d) any dealer of excisable goods, who is registered under the Central
Excise Act, 1944 (1 of 1944) or the rules made thereunder;<br />
(e) any body corporate established, by or under any law; or<br />
(f) any partnership firm whether registered or not under any law
including association of persons;</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 42.0pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 42.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">3</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">services provided or agreed
to be provided by way of <b>sponsorship</b></span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Any</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">body
corporate/ partnerhip firm</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 7;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">4</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">services provided or agreed
to be provided by an<b>arbitral tribunal</b></span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Arbitral
tribunal</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Business
entity with a turnover more than rupees ten lakh in the preceding financial
year</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 8;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">5</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">services provided or agreed
to be provided by firm or individual advocate other than senior
advocate by way of<b> legal services</b></span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">individual
or firm</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Business
entity with a turnover more than rupees ten lakh in the preceding financial
year</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 63.0pt; mso-yfti-irow: 9;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 63.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">6</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Any services provided or
agreed to be provided by <b>Government or local authority </b>excluding<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">- Renting of immovable property<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">- Service by Post office by way of
speed post, express parcel, life insurance to other than govt.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">- service in relation to an
aircraft or vessel inside or outside the precincts of port or airport.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">- transport of goods or passengers<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Government
/Local authority</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Business
entity</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 66.0pt; mso-yfti-irow: 10;">
<td rowspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 66.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">7</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">(a) in respect of services provided
or agreed to be provided by way of renting or hiring any <b>motor
vehicle designed to carry passenger</b> <b>on abated value.</b></span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td rowspan="4" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">Individual (prop ) /Partnership
firm (registered or
unregistered)
/HUF</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td rowspan="4" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">any company formed or registered
under the Companies Act, 1956 (1 of 1956) or a business entity
registered as body corporate located in the taxable territor</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 11;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">(b) in respect of services provided
or agreed to be provided by way of renting or hiring any <b>motor
vehicle designed to carry passenger on non abated value.</b></span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">50%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">50%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 12;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">8</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="color: #444444; font-family: "" serif "" , serif; font-size: 10.0pt;">services
provided or agreed to be provided by way of <b>supply of manpower
or Security service</b>s</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 42.0pt; mso-yfti-irow: 13;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 42.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">9</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">services provided or agreed
to be provided in service portion in execution of <b>works contract</b></span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">50%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">50%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 105.0pt; mso-yfti-irow: 14;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 105.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">10</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">any taxable services
provided or agreed to be provided by any person who is located in a
non-taxable territory and received by any person located in the taxable
territory<b>(IMPORT</b> OF SERVICES)</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Any</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Any</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 15;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">11</span></b><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Services provided or agreed to be
provided by a <b>director</b> of a company or a body corporate to
the said company or body corporate</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Director
other than MD/WTD(Individual)</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Company/
Body Corporate</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%</span><span style="font-family: "arial" , sans-serif; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 16; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; mso-border-top-alt: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "times new roman" , serif; font-size: 10.0pt;">12<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">In respect of any service provided or agreed to be
provided by a person involving an<b> aggregator</b> in any manner<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Any<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Any<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">Nil<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "times new roman" , serif; font-size: 10.0pt;">100%<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-5847631171658499822016-07-06T01:30:00.002-07:002016-07-06T01:37:54.881-07:00Companies Auditors Report Order 2016 (CARO 2016)<div dir="ltr" style="text-align: left;" trbidi="on">
<h4 style="text-align: justify;">
<b><span style="font-family: "verdana" , sans-serif;">Applicability and non-applicability</span></b></h4>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(2) It shall apply to <b>every company including a foreign company</b> as defined in clause (42) of section 2 of the Companies Act, 2013 (18 of 2013) [hereinafter referred to as the Companies Act], <b>except</b>–</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(i) a <b>banking company</b> as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949);</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(ii) an<b> insurance company</b> as defined under the Insurance Act,1938 (4 of 1938);</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(iii) a company licensed to operate under <b>section 8 </b>of the Companies Act;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(iv) a <b>One Person Company </b>as defined under clause (62) of section 2 of the Companies Act and a <b>small company</b> as defined under clause (85) of section 2 of the Companies Act; and</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(v) a <b>private limited company, not being a subsidiary or holding company of a public company</b>, having a <b>paid up capital and reserves and surplus not more than rupees one crore</b> as on the balance sheet date and which does not have <b>total borrowings </b>exceeding<b> rupees one crore</b> from any bank or financial institution at any point of time during the financial year and which does not have a <b>total revenue</b> as disclosed in Scheduled III to the Companies Act, 2013 (including revenue from discontinuing operations) exceeding rupees <b>ten crore</b> during the financial year as per the financial statements.</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">2. Auditor's report to contain matters specified in paragraphs 3 and 4. - Every report made by the auditor under section 143 of the Companies Act, 2013 on the accounts of every company audited by him, to which this Order applies, for the financial years commencing on or after 1st April, 2015, shall in addition, contain the matters specified in paragraphs 3 and 4, as may be applicable:</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">Provided the <b>Order shall not apply to the auditor’s report on consolidated financial statements</b>.</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<h4 style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">
3. Matters to be included in the auditor's report. - </span></h4>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">The auditor's report on the accounts of a company to which this Order applies shall include a statement on the following matters, namely:-</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(i)</b> (a) whether the company is maintaining proper records showing full particulars, including quantitative details and situation of <b>fixed assets</b>;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(b) whether these fixed assets have been physically verified by the management at reasonable intervals; whether any material discrepancies were noticed on such verification and if so, whether the same have been properly dealt with in the books of account;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(c) whether the title deeds of immovable properties are held in the name of the company. If not, provide the details thereof;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(ii) </b>whether physical verification of <b>inventory</b> has been conducted at reasonable intervals by the management and whether any material discrepancies were noticed and if so, whether they have been properly dealt with in the books of account;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(iii)</b> whether the company has <b>granted any</b> <b>loans</b>, secured or unsecured to companies, firms, Limited Liability Partnerships or other parties covered in the register maintained under section 189 of the Companies Act, 2013. If so,</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(a) whether the terms and conditions of the grant of such loans are not prejudicial to the company’s interest;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(b) whether the schedule of repayment of principal and payment of interest has been stipulated and whether the repayments or receipts are regular;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(c) if the amount is overdue, state the total amount overdue for more than ninety days, and whether reasonable steps have been taken by the company for recovery of the principal and interest;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(iv)</b> in respect of <b>loans, investments, guarantees, and security</b> whether provisions of section 185 and 186 of the Companies Act, 2013 have been complied with. If not, provide the details thereof.</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(v)</b> in case, the company has accepted <b>deposits</b>, whether the directives issued by the Reserve Bank of India and the provisions of sections 73 to 76 or any other relevant provisions of the Companies Act, 2013 and the rules framed thereunder, where applicable, have been complied with? If not, the nature of such contraventions be stated; If an order has been passed by Company Law Board or National Company Law Tribunal or Reserve Bank of India or any court or any other tribunal, whether the same has been complied with or not?</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(vi)</b> whether maintenance of <b>cost records</b> has been specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013 and whether such accounts and records have been so made and maintained.</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(vii)</b> (a) whether the company is regular in depositing undisputed <b>statutory dues</b> including provident fund, employees' state insurance, income-tax, sales-tax, service tax, duty of customs, duty of excise, value added tax, cess and any other statutory dues to the appropriate authorities and if not, the extent of the arrears of outstanding statutory dues as on the last day of the financial year concerned for a period of more than six months from the date they became payable, shall be indicated;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(b) where dues of income tax or sales tax or service tax or duty of customs or duty of excise or value added tax have not been deposited on account of any dispute, then the amounts involved and the forum where dispute is pending shall be mentioned. (A mere representation to the concerned Department shall not be treated as a dispute).</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(viii)</b> whether the company has <b>defaulted in repayment of loans or borrowing </b>to a financial institution, bank, Government or dues to debenture holders? If yes, the period and the amount of default to be reported (in case of defaults to banks, financial institutions, and Government, lender wise details to be provided).</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(ix)</b> whether moneys raised by way of <b>initial public offer or further public offer</b> (including debt instruments) and term loans were applied for the purposes for which those are raised. If not, the details together with delays or default and subsequent rectification, if any, as may be applicable, be reported;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(x)</b> whether any <b>fraud </b>by the company or any fraud on the Company by its officers or employees has been noticed or reported during the year; If yes, the nature and the amount involved is to be indicated;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(xi)</b> whether <b>managerial remuneration</b> has been paid or provided in accordance with the requisite approvals mandated by the provisions of section 197 read with Schedule V to the Companies Act? If not, state the amount involved and steps taken by the company for securing refund of the same;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(xii)</b> whether the <b>Nidhi Company</b> has complied with the Net Owned Funds to Deposits in the ratio of 1:20 to meetout the liability and whether the Nidhi Company is maintaining ten per cent unencumbered term deposits as specified in the Nidhi Rules, 2014 to meet out the liability;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(xiii)</b> whether all transactions with the <b>related parties</b> are in compliance with sections 177 and 188 of Companies Act, 2013 where applicable and the details have been disclosed in the Financial Statements etc., as required by the applicable accounting standards;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(xiv)</b> whether the company has made any <b>preferential allotment or private placement </b>of shares or fully or partly convertible debentures during the year under review and if so, as to whether the requirement of section 42 of the Companies Act, 2013 have been complied with and the amount raised have been used for the purposes for which the funds were raised. If not, provide the details in respect of the amount involved and nature of non-compliance;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(xv)</b> whether the company has entered into any <b>non-cash transactions with directors or persons connected</b> with him and if so, whether the provisions of section 192 of Companies Act, 2013 have been complied with;</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><b>(xvi)</b> whether the company is required to be registered under <b>section 45-IA of the Reserve Bank of India Act, 1934</b> and if so, whether the registration has been obtained.</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<h4 style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">
4. Reasons to be stated for unfavourable or qualified answers.-</span></h4>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(1) Where, in the auditor's report, the answer to any of the questions referred to in paragraph 3 is unfavourable or qualified, the auditor's report shall also state the basis for such unfavourable or qualified answer, as the case may be.</span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;"><br /></span></div>
<div style="text-align: justify;">
<span style="font-family: "verdana" , sans-serif;">(2) Where the auditor is unable to express any opinion on any specified matter, his report shall indicate such fact together with the reasons as to why it is not possible for him to give his opinion on the same.</span><br />
<span style="font-family: "verdana" , sans-serif;"><br /></span>
<span style="font-family: "verdana" , sans-serif;"><a href="https://www.google.co.in/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0ahUKEwic9LrzsN7NAhXHrJQKHXx2BbAQFggbMAA&url=http%3A%2F%2Fresource.cdn.icai.org%2F42017aasb230416.pdf&usg=AFQjCNFRgM2l3jzD5z_eAtNSWzu0E7QNxQ&sig2=PwdNKKs9JO6dFZK9z88RGg&bvm=bv.126130881,d.dGo" target="_blank">Download Guidance Note on CARO 2016 by ICAI</a></span></div>
<div style="text-align: justify;">
<br /></div>
</div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-51485473991355722302016-06-18T04:38:00.001-07:002016-06-27T10:50:42.998-07:00GST Draft Law – 10 Things you must know<div dir="ltr" style="text-align: left;" trbidi="on">
<div dir="ltr">
</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>1. GST applicable on ‘supply’</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
In GST regime, all ‘supply’ such as sale, transfer, barter, lease, import of services etc of goods and/ or</div>
<div style="text-align: justify;">
services made for a consideration will attract CGST (to be levied by Centre) and SGST (to be levied by</div>
<div style="text-align: justify;">
State). As GST will be applicable on ‘supply’ the erstwhile taxable events such as ‘manufacture’, ‘sale’,</div>
<div style="text-align: justify;">
‘provision of services’ etc. will lose their relevance.</div>
<div style="text-align: justify;">
Further, certain supplies, even if made without consideration, such as permanent transfer of business</div>
<div style="text-align: justify;">
assets, self-supply of goods or services, assets retained after deregistration etc will attract GST.</div>
<div style="text-align: justify;">
Interestingly, even a ‘barter’ of goods transaction which were hitherto un-taxed in VAT regime, will</div>
<div style="text-align: justify;">
attract GST.</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>2. GST payable as per time of supply</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
The liability to pay CGST / SGST will arise at the time of supply as determined for goods and services.</div>
<div style="text-align: justify;">
In this regard, separate provisions prescribe what will time of supply for goods and services. The</div>
<div style="text-align: justify;">
provisions contemplate payment of GST at the earliest for</div>
<div style="text-align: justify;">
1. ‘Goods’- Removal of goods or receipt of payment or issuance of invoice or date on which buyer</div>
<div style="text-align: justify;">
shows receipt of goods</div>
<div style="text-align: justify;">
2. ‘Service’s– Issuance of invoice or receipt of payment or date on which recipient shows receipt</div>
<div style="text-align: justify;">
of services</div>
<div style="text-align: justify;">
It can be observed that there are many parameters in determining ‘time’ of supply. Thus, determining</div>
<div style="text-align: justify;">
the ‘time’ of supply and further maintaining reconciliation between revenue as per financials and as</div>
<div style="text-align: justify;">
per GST rules could be a major challenge to meet.</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>3. Determining Place of Supply could be the key</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
At present inter-State supply of goods attract Central Sales Tax. Now, its provides that an inter-State</div>
<div style="text-align: justify;">
supply of goods and/ or services will attract IGST ((i.e. CGST plus SGST). Thus, it would be crucial to</div>
<div style="text-align: justify;">
determine whether a transaction is a ‘intra-State’ or ‘Inter-State’ as taxes will be applicable</div>
<div style="text-align: justify;">
accordingly. In this regard, the draft GST law provides separate provisions which will help an assesse</div>
<div style="text-align: justify;">
determine the place of supply for goods and services.</div>
<div style="text-align: justify;">
Typically for ‘goods’ the place of supply would be location where the good are delivered. Whereas for</div>
<div style="text-align: justify;">
‘services’ the place of supply would be location of recipient. However, there are multiple scenarios</div>
<div style="text-align: justify;">
such as supply of services in relation to immovable property etc wherein this generic principle will not</div>
<div style="text-align: justify;">
be applicable and specific rule will determine the pace of supply. Thus, the business will have to scroll</div>
<div style="text-align: justify;">
through all the place of supply provisions before determining the place of supply.</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>4. Valuation in GST</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
GST would be payable on the ‘transaction value’. Transaction value is the price actually paid or</div>
<div style="text-align: justify;">
payable for the said supply of goods and/or services between un-related parties. The transaction</div>
<div style="text-align: justify;">
value is also said to include all expenses in relation to sale such as packing, commission etc. Even</div>
<div style="text-align: justify;">
subsidies linked to supply will be includable. As regards discounts/ incentives, it will form part of</div>
<div style="text-align: justify;">
‘transaction value’ if it is allowed after supply is affected. However, discounts/ incentives given before</div>
<div style="text-align: justify;">
or at the time of supply will be permissible as deduction from transaction value.</div>
<div style="text-align: justify;">
The law also provides for Valuation Rules to help determine value in certain cases. The Valuation Rules</div>
<div style="text-align: justify;">
appear to be drafted by taking few provisions from current Valuation provisions in vague in Excise (for</div>
<div style="text-align: justify;">
e.g. concept of ‘transaction value’), Service Tax (for e.g. concept of ‘pure agent’) and Customs (for e.g.</div>
<div style="text-align: justify;">
concept of ‘goods of like kind and quality’).</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>5. Input tax credit in GST</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
Current CENVAT Credit regime disallows CENVAT Credit on various services such as motor vehicle</div>
<div style="text-align: justify;">
related services, catering services, employee insurance, construction of civil structure etc. Similarly,</div>
<div style="text-align: justify;">
State VAT laws restrict input tax credit in respect of construction, motor vehicle etc. Current, this</div>
<div style="text-align: justify;">
denial of credits leads to un-necessary cost burden on assesse.</div>
<div style="text-align: justify;">
It was expected that in GST regime, seamless credit will be allowed to business houses without any</div>
<div style="text-align: justify;">
denial or any restrictions except say goods / services which are availed for personal use than official</div>
<div style="text-align: justify;">
use (something similar to Unite Kingdom VAT law). However, surprisingly, inter-alia, aforesaid credit</div>
<div style="text-align: justify;">
would continue to be not available (in respect of both goods or services). Further, credit is proposed</div>
<div style="text-align: justify;">
to be denied on goods and/or services used for private or personal consumption, to the extent they</div>
<div style="text-align: justify;">
are so consumed. This continuation of denial will lead to substantial tax cascading (as rate of GST will</div>
<div style="text-align: justify;">
be higher that the current rate of service tax!). Also, another round of litigation as interpretation issues</div>
<div style="text-align: justify;">
will crop up while determining eligibility or otherwise of GST paid on personal consumptions such as</div>
<div style="text-align: justify;">
business lunch with clients.</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>6. Inter-State supply of goods for consideration to attract additional tax</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
Draft GST law provides that an additional tax upto 1% will be levied by Centre on inter-State supply</div>
<div style="text-align: justify;">
of goods (and not on services) made for consideration. Thus, effectively inter-State branch transfers</div>
<div style="text-align: justify;">
will not attract this 1% additional Tax. This additional tax will be assigned to States from where the</div>
<div style="text-align: justify;">
supply of goods originates. This additional tax will be applicable for a period of two years and could</div>
<div style="text-align: justify;">
be extended further by GST Council.</div>
<div style="text-align: justify;">
The credit of this additional levy will not be available as thus it will be a cost in the supply chain.</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>7. There would be 33 GST laws in India</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
In GST regime, there will be one CGST law and 31 SGST law for each of the States including two Union</div>
<div style="text-align: justify;">
Territories and one IGST law governing inter-State supplies of goods and services.</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>8. Rate of GST is not yet specified in the draft GST law</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
The rate of GST is not specified in draft GST law. However, various News reports suggest that the</div>
<div style="text-align: justify;">
Revenue Neutral Rate (RNR) as proposed by the Chief Economic Advisor Shri. Arvind Subramanian</div>
<div style="text-align: justify;">
could be 17%-18%. Further, there could be lower rate (of 12%-14%) for concessional goods and higher</div>
<div style="text-align: justify;">
rate (upto 40%) for luxury goods (such as luxury cars, tobacco products etc).</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>9. Time limit for show cause notices (SCN)</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
Time limit for issuance of SCN is generic cases (i.e. other than fraud, suppression etc) would be three</div>
<div style="text-align: justify;">
years and in fraud, suppression etc cases it would be five years. Its pertinent to note that the time</div>
<div style="text-align: justify;">
limit prescribed for issuance of SCN for generic cases is much more than the current time limit</div>
<div style="text-align: justify;">
prescribe in excise law (i.e. 12 months) and service tax legislation (i.e. 18 months). This will give much</div>
<div style="text-align: justify;">
leeway to the Authorities while issuing SCN and sleepless night to assessees for three years!</div>
<div style="text-align: justify;">
<br /></div>
<b></b><br />
<div style="text-align: justify;">
<b><b>10. ‘Provision Vapasi’ of old provisions</b></b></div>
<b>
</b><br />
<div style="text-align: justify;">
Most of the current provisions such as reverse charge, tax deduction, pre-deposit, prosecution (!),</div>
<div style="text-align: justify;">
arrest (!) etc have been continued in the proposed draft GST law. So, after ‘Ghar Vapasi’ and ‘Award</div>
<div style="text-align: justify;">
Vapasi’ it seems that there is ‘Provision Vapasi’ when we refer the proposed draft GST law.</div>
<div style="text-align: justify;">
The new GST law seems to be a new wine in old bottle as most of the current in-efficiencies has been</div>
<div style="text-align: justify;">
continued in the proposed GST law. So, only the time will tell whether the known devil (current indirect</div>
<div style="text-align: justify;">
tax regime) is better than un-known one (proposed GST regime).</div>
<div style="text-align: justify;">
[At the time of going to publication the GST draft law was available on Uttar Pradesh Commercial Tax</div>
<div style="text-align: justify;">
Department website; however, there could be no assurance that the final GST law shall not contain</div>
<div style="text-align: justify;">
any contrary provisions or the aforesaid draft law is authenticate version]</div>
<br />
<div dir="ltr" style="text-align: justify;">
<b><span style="font-size: x-small;">GST Draft Law – 10 Things you must know – By CA Pritam Mahure</span></b></div>
</div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-91455544979337973212016-06-16T06:17:00.000-07:002016-06-16T06:17:37.088-07:00Dispension of GMCS-I<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="background-color: white; color: #1d2129; font-family: "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 14px; line-height: 19.32px; margin-bottom: 6px; margin-top: 6px; text-align: justify;">
The Council has decided to dispense with the General Management and Communication Skills (GMCS) – I Course and merge its syllabus with Orientation Programme. Hence forthwith, it will be known as Orientation Course. Accordingly, it has been decided to conduct an Orientation Course with a duration of 15 days (90 hours) with the following modalities:</div>
<div class="text_exposed_show" style="background-color: white; color: #1d2129; display: inline; font-family: "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 14px; line-height: 19.32px;">
<div style="margin-bottom: 6px; text-align: justify;">
Students enrolling to the batches commencing from July 1, 2016 onwards would be required to undergo Orientation Course for 15 days in accordance with the new syllabus and new guidelines.The fee for 15 days Orientation Course will be Rs.7,000/- (Rupees seven thousand only).</div>
<div style="margin-bottom: 6px; text-align: justify;">
Students registered for practical training on or after May 1, 2012 (since the date of commencement of GMCS-I) till December 31, 2014 would be required to undergo GMCS-I uptill December 31, 2016, if not done earlier.</div>
<div style="margin-bottom: 6px; text-align: justify;">
Rest all categories of the students who have already completed Orientation Programme (35 hours) are not required to do GMCS-I and will be deemed to have fulfilled the aforestated requirements.</div>
<div style="margin-bottom: 6px; text-align: justify;">
The nomenclature of GMCS-II would be changed to GMCS which the students would be mandatorily required to undergo before applying for membership of the Institute.</div>
<div style="margin-bottom: 6px; margin-top: 6px; text-align: justify;">
The aforestated decision would be made applicable for the students w.e.f. July 1, 2016.</div>
<div style="margin-bottom: 6px; margin-top: 6px; text-align: justify;">
Director, Board of Studies</div>
</div>
</div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-71496521144682381292015-07-02T19:36:00.000-07:002015-07-08T01:00:12.048-07:00THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015<iframe src="https://drive.google.com/file/d/0B1yKvaYS9ejbd1hXc05LM1dXNUE/preview" width="640" height="480"></iframe>Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-14817422730020586232015-06-19T22:30:00.000-07:002015-06-24T21:19:23.652-07:00Depreciation as per Companies Act 2013<div dir="ltr" style="text-align: left;" trbidi="on">
Please go to the discussion in ourCAgang group with elaborated examples for depreciation calculation on below links:<br />
<br />
<br />
https://groups.google.com/forum/?utm_medium=email&utm_source=footer#!msg/ourcagang/sY8TisoKkLY/-ftyzfn6qO8J<br />
<br />
<br />
https://groups.google.com/forum/?utm_medium=email&utm_source=footer#!msg/ourcagang/XUraEwry9iQ/K6BNFzKU7zoJ<br />
<br />
<br /></div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-14165708706614703102015-06-15T20:30:00.000-07:002015-07-23T00:26:36.451-07:00Requirement of GMCS-II before completion of Articleship<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">The Council has decided that the General Management and Communication Skills (GMCS) Programme, presently being organized for 15 days for the CA students should be organized twice during the period of articled training as under:</span><br />
<br style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;" />
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">(i) GMCS-I (15 days) - during 1st year of articled training</span><br />
<br style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;" />
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">(ii) GMCS-II (15 days) - after completion of 18 months of training but <b>before completion of articled training</b></span><br />
<br style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;" />
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">In view of the above decision, it is hereby informed that GMCS-I & II Programme will be implemented in respect of those students, who will be <b>registered for articled training on or after 1st May, 2012</b>. Students, who are undergoing articled training or have been registered for articled training prior to 1st May, 2012 shall be governed by the existing GMCS Scheme. The fee for each programme of GMCS I & II shall be Rs.6,500/- only.</span><br />
<br style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;" />
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">Director</span><br />
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">Board of Studies</span><br />
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;"><br /></span>
<span style="background-color: white; color: #010162; font-family: Arial, Helvetica, sans-serif; font-size: 16px; font-weight: bold; line-height: 17px;">Announcement related to completion of GMCS-II for the students who are registered for Practical Training on or after 1st May, 2012. - (22-07-2015)</span><br />
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;"><br /></span>
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">It was brought to the notice of the Council that students who are registered for Practical Training on or after 1st May,2012 are facing hardship to undergo GMCS-II since they are required to do the same during 19-36 months of Practical Training.</span><br style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;" /><br style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;" /><span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">Accordingly, in order to remove the hardship being faced by the students, the Council has decided as under-</span><br style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;" /><br style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;" /><strong style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;">"Students who are registered for Practical Training on or after 1st May,2012 are required to complete GMCS-II before applying for membership of the Institute."</strong><span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;"> </span><br />
<span style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: justify;"><br /></span>
<strong style="background-color: white; color: #333333; font-family: Arial, Helvetica, sans-serif; font-size: 12px; line-height: 17px; text-align: -webkit-right;">Additional Secretary, BOS</strong></div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-89700845235658313922015-04-12T21:16:00.001-07:002016-07-05T08:42:48.533-07:00Companies Auditors Report Order 2015 (CARO 2015)<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;">
</div>
<div class="MsoNormal" style="text-align: justify;">
</div>
<ol>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;"><b>Applicable from FY 2014-15.</b></span></span></li>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;"><b>CARO is applicable to all companies except following:-</b></span></span></li>
<ol>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;">Banking company</span></span></li>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;">Insurance company</span></span></li>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;">Section 8 company</span></span></li>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;">OPC</span></span></li>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;">Pvt Ltd whose paidup capital and reserve is upto Rs. 50 lakh and does not have loan outstanding Rs. 25 lakh from any bank or FIs and does not have turnover exceeding Rs. 5 cr. at any point of time during the FY.</span></span></li>
</ol>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;"><b>Reason for qualification to be given</b></span></span></li>
<li><span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="line-height: 18.3999996185303px;"><b>Following points to be reported</b></span></span></li>
</ol>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; font-family: "arial" , "helvetica" , sans-serif; line-height: 115%;"><b>(i) (a)</b> whether<span class="apple-converted-space"> </span></span><span class="ilad" style="font-family: "arial" , "helvetica" , sans-serif;"><span id="IL_AD7" style="background-attachment: scroll; background-clip: initial !important; background-origin: initial !important; background-position: 0% 50%; background-size: initial !important; cursor: pointer !important; float: none;">the
company</span></span><span class="apple-converted-space" style="font-family: "arial" , "helvetica" , sans-serif;"> is maintaining proper records showing full
particulars, including quantitative details and situation of fixed assets;</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span class="apple-converted-space"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(b)</b> Whether these
fixed assets have been physically verified by the management at reasonable
intervals; whether any material discrepancies were noticed on such verification
and if so, whether the same have been properly dealt with in the books of
account; <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(ii) (a)</b> whether
physical verification of inventory has been conducted at reasonable intervals
by the management; <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(b)</b>
are the procedures of physical verification of inventory followed by the
management reasonable and adequate in relation to the size of the company and
the nature of its business. If not, the inadequacies in such procedures should
be reported; <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(c) </b>
whether the company is maintaining proper records of inventory and whether any
material discrepancies were noticed on physical verification and if so, whether
the same have been properly dealt with in the books of account; <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="background: white; line-height: 115%;"><b>(iii) </b>whether
the company has granted any loans, secured or unsecured to companies, firms or
other parties covered in the register maintained under section 189 of<span class="apple-converted-space"> </span></span><span class="ilad"><span id="IL_AD11" style="background-attachment: scroll; background-clip: initial !important; background-origin: initial !important; background-position: 0% 50%; background-size: initial !important; cursor: pointer !important; float: none;">the
Companies</span></span><span class="apple-converted-space"> Act. If so, </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span class="apple-converted-space"><b>(a)</b> whether receipt of the principal amount
and interest arc also regular; and <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(b) </b>if overdue amount is more than rupees one lakh, whether reasonable steps have
been taken by the company for recovery of the principal and interest;<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(iv)</b> is there an adequate internal control
system commensurate with the size of the company and the nature of its business,
for the purchase of inventory and fixed assets and for the sale of goods and
services. Whether there is a continuing failure to correct major weaknesses in
internal control system.<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(v)</b> in case the company has accepted deposits,
whether the directives issued by the Reserve Bank of India and the provisions
of sections 73 to 76 or any other relevant provisions of the Companies Act and
the rules framed there under, where applicable, have been complied with? I I
not, the nature of contraventions should be stated; If an order has been passed
by Company Law Board or National Company Law Tribunal or Reserve Bank of India
or any court or any other tribunal, whether the same has been complied with or
not?</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(vi)</b> where
maintenance of cost records has been specified by the Central Government under
sub-section (1) of section 148 of the Companies Act, whether such accounts and
records have been made and maintained;<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="background: white; line-height: 115%;"><b>(vii) (a)</b> is the company regular in depositing
undisputed statutory dues including provident fund, employees’ state insurance,
income-tax, sales-tax, wealth tax,<span class="apple-converted-space"> </span></span><span class="ilad"><span id="IL_AD9" style="background-attachment: scroll; background-clip: initial !important; background-origin: initial !important; background-position: 0% 50%; background-size: initial !important; cursor: pointer !important; float: none;">service tax</span></span>, duty of customs, duty of excise, value<span class="apple-converted-space"> </span><span class="ilad"><span id="IL_AD4" style="background-attachment: scroll; background-clip: initial !important; background-origin: initial !important; background-position: 0% 50%; background-size: initial !important; cursor: pointer !important; float: none;">added</span></span><span class="apple-converted-space"> tax,
cess and any other statutory dues with the appropriate authorities and if not,
the extent of the arrears of outstanding statutory dues as at the last day of
the financial year concerned for a period of more than six months from the date
they became payable, shall be indicated by the auditor. </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span class="apple-converted-space"><b>(b)</b>
in case dues of<span class="apple-converted-space"> </span></span><span class="ilad"><span id="IL_AD2" style="background-attachment: scroll; background-clip: initial !important; background-origin: initial !important; background-position: 0% 50%; background-size: initial !important; cursor: pointer !important; float: none;">income tax</span></span><span class="apple-converted-space"> or
sales tax or wealth tax or service tax or duty of customs or duty of excise or
value added tax or cess have not been deposited on account of any dispute, then
the amounts involved and the forum where dispute is pending shall be mentioned.
(A mere representation to the concerned Department shall not constitute a
dispute).<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span style="background: white; line-height: 115%;"><b>(c)</b> whether the amount
required to be transferred to investor education and<span class="apple-converted-space"> </span></span><span class="ilad"><span id="IL_AD1" style="background-attachment: scroll; background-clip: initial !important; background-origin: initial !important; background-position: 0% 50%; background-size: initial !important; cursor: pointer !important; float: none;">protection</span></span><span class="apple-converted-space"> fund
in accordance with the relevant provisions of the Companies Act, 1956 (1 of
1956) and rules made thereunder has been transferred to such fund within time. <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span class="apple-converted-space"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(viii)</b> whether in
case of a company which has been registered for a period not less than five
years, its accumulated losses at the end of the financial year are not less
than fifty per cent of its net worth and whether it has incurred cash losses in
such financial year and in the immediately preceding financial year; <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(ix) </b>whether the
company has defaulted in repayment of dues to a financial institution or bank
or debenture holders? If yes, the period and amount of default to be reported;<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(x)</b> whether the company has given any
guarantee for loans taken by others from bank or financial institutions, the
terms and conditions whereof are prejudicial to the interest of the company;<o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(xi)</b> whether term loans were applied for the
purpose for which the loans were obtained; <o:p></o:p></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><b>(xii)</b> whether any
fraud on or by the company has been noticed or reported during the year; If
yes, the nature and the amount involved is to be indicated.</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;">download from the link </span></span><a data-reactid=".1k3.$mid=11428726425284=2c28e2a0b795726d152.2:0.0.0.0.0.0.$range1:0" href="http://goo.gl/bjdSAs" rel="nofollow" style="background-color: #dbedfe; color: #3b5998; cursor: pointer; font-family: helvetica, arial, 'lucida grande', sans-serif; font-size: 12px; line-height: 15.3599996566772px; text-align: left; text-decoration: none; white-space: pre-wrap;" target="_blank">http://goo.gl/bjdSAs</a></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="background: white; line-height: 115%;"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
</div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-49653355307682407212015-01-18T09:54:00.001-08:002015-06-15T00:18:21.668-07:00Survey<div dir="ltr" style="text-align: left;" trbidi="on">
<iframe frameborder="0" height="1250" marginheight="0" marginwidth="0" src="https://docs.google.com/forms/d/17wPO2t-buHL_Ve2-coYLxUyYLJwvWGlSkSKFB3IRVDA/viewform?embedded=true" width="760">Loading...</iframe></div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-73206165985210468732014-07-26T02:34:00.002-07:002014-07-26T03:23:09.060-07:00PROCESS FOR INCORPORTION OF COMPANY<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="MsoListParagraphCxSpFirst" style="margin-left: .25in; mso-add-space: auto; tab-stops: .25in; text-align: justify;">
<div class="MsoListParagraph" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><span dir="LTR"></span><b><u><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">Digital
Signature Certificate [DSC]:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">DSC’s
are the digital equivalent (i.e. electronic format) of physical or paper
certificates. Certificates serve as proof of identity of an individual for a
certain purpose.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">Henceforth</span></b><span style="font-family: "Bookman Old Style","serif";"> we can say that a DSC can be
presented electronically to prove your identity, to access information or
services on the internet or to sign certain documents digitally. <o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";"> A licensed Certifying Authority (CA) issues
the digital signatures. Certifying Authority (CA) means a person who has been
granted a license to issue a digital signature certificate of the Indian IT
Act, 2000. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">There
are two types of DSC valid for MCA portal:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><span dir="LTR"></span><b><span style="font-family: "Bookman Old Style","serif";">Class 2:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">Here,
the identity of a person is verified against a trusted, pre-verified database.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><span dir="LTR"></span><b><span style="font-family: "Bookman Old Style","serif";">Class 3:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">This
is the highest level where the person needs to present himself/herself in front
of a Registration Authority (RA) and prove his/her identity.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">REQUIRED DOCUMENTS FOR GETTING
DSC<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Application Form filled as per given guidelines<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">PAN Card of applicant
(attested by a Gazetted officer/ Bank manager/ Post master)</span><span style="font-family: "Bookman Old Style","serif";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 16.6pt; margin: 0in 0in 0.0001pt 0.5in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">Address proof
(Passport/ Driving License/Voter Id/ latest Utility Bill like Electricity bill,
Telephone bill, Water bill etc). This needs to be attested by a Gazetted
officer/ Bank manager/ Post master.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Passport size photo<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">The Ministry of Corporate Affairs has stipulated a
Class-II category digital signing certificate for e-filings under MCA21. A
person who already has a DSC is not required to obtain it afresh.</span><b><u><span style="font-family: "Bookman Old Style","serif";"><o:p></o:p></span></u></b></div>
<div class="MsoListParagraph" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><span dir="LTR"></span><b><u><span style="font-family: "Bookman Old Style","serif";">OBTAINING
DIN:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">DIN
stands for <b>Director Identification
Number</b>. It is a unique identification number allotted to an individual who
is an existing director of the company or intends to be appointed as director
of the company. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">DIN
is in the format of an 8 digit number. For example: 02165789.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">This
is allotted by Central Government (office of regional director), Ministry of
Corporate Affairs.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">A private company</span></b><span style="font-family: "Bookman Old Style","serif";"> must have atleast 2 Directors <b>OR </b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of Public limited</span></b><span style="font-family: "Bookman Old Style","serif";">, it must have 3 Directors <b>OR<o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of One Person Company, </span></b><span style="font-family: "Bookman Old Style","serif";">It must have 1 Director.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">REQUIRED
DOCUMENTS FOR ALLOTMENT OF DIN<o:p></o:p></span></u></b></div>
<table border="0" cellpadding="0" cellspacing="1" class="MsoNormalTable" style="margin-left: 21.75pt; mso-cellspacing: .7pt; mso-padding-alt: 3.0pt 3.0pt 3.0pt 3.0pt; mso-yfti-tbllook: 1184; width: 101%px;">
<tbody>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.7%;" width="99%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 36.7pt; text-align: justify; text-indent: -18.7pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">ID Proof of the
Individual (self attested copy of PAN Card, the signature must be same as in PAN Card)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.7%;" width="99%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 36.7pt; text-align: justify; text-indent: -18.7pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">Self attested
address proof of the proposed directors (like Voter ID Card, Latest Bank
Statement/ Valid Driving Licence/ Telephone Bill/ Water Bill/ Electricity
Bill etc).<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.7%;" width="99%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 36.7pt; text-align: justify; text-indent: -18.7pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">Passport size colour
& clear photograph (3.5 cm X 2.5 cm)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.7%;" width="99%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 36.75pt; text-align: justify; text-indent: -18.75pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">An Affidavit duly
notarized (in specified format)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.7%;" width="99%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 36.75pt; text-align: justify; text-indent: -18.75pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">Information about
educational qualification<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.7%;" width="99%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 36.75pt; text-align: justify; text-indent: -18.75pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">Detail about current
occupation<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.7%;" width="99%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 36.75pt; text-align: justify; text-indent: -18.75pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">Active email ID and
mobile number<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="margin: 0in 0in 6pt 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;"> </span></span></b><!--[endif]--><span dir="LTR"></span><b><u><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">APPLYING
FOR NAME APPROVAL:<o:p></o:p></span></u></b></div>
<table border="0" cellpadding="0" cellspacing="1" class="MsoNormalTable" style="mso-cellspacing: .7pt; mso-padding-alt: 3.0pt 3.0pt 3.0pt 3.0pt; mso-yfti-tbllook: 1184; width: 104%px;">
<tbody>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.72%;" width="99%"><div class="MsoNormalCxSpFirst" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">The
approval of desired name is obtained from the Registrar of Companies (ROC) of
the State/ Union Territory in which the new company will keep its registered
office. This approval is provided subject to certain conditions: for
instance.<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.72%;" width="99%"><div class="MsoNormalCxSpMiddle" style="line-height: 16.6pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 67.9pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo11; tab-stops: .25in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">There should not be an existing company by the
same name.<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.72%;" width="99%"><div class="MsoNormal" style="line-height: 16.6pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 67.9pt; margin-right: 0in; margin-top: 0in; mso-list: l7 level1 lfo11; tab-stops: .25in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">The last words in
the name are required to be "Private Limited" or “Limited”.<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 99.72%;" width="99%"><div class="MsoNormal" style="line-height: 16.6pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 67.9pt; margin-right: 0in; margin-top: 0in; mso-list: l7 level1 lfo11; tab-stops: .25in; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">The application
should mention at least two suitable names (up to maximum 6 names) of the
proposed company, in order of preference.<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">REQUIREMENT FOR APPLYING NAME<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Minimum two names are required subject to Maximum
6. The name should be as per the naming guidelines as provide by the Ministry
of corporate Affairs.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Registered state in which proposed company is
going to be incorporate <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif";">Capital
requirement:<o:p></o:p></span></u></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";"> In case of Private limited</span></b><span style="font-family: "Bookman Old Style","serif";">, there is minimum share capital Rs. 1,00,000.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";"> In case of Public limited</span></b><span style="font-family: "Bookman Old Style","serif";">, there is minimum share capital of Rs. 5,00,000.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";"> In case of One Person Company</span></b><span style="font-family: "Bookman Old Style","serif";">, there is minimum share capital Rs. 1,00,000.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif";">Promoters/shareholders:<o:p></o:p></span></u></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of Private limited</span></b><span style="font-family: "Bookman Old Style","serif";">, there are minimum promoters
2, may be same as directors.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of Public limited</span></b><span style="font-family: "Bookman Old Style","serif";">, there are minimum promoters 7
in which 3 may be the directors.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of One Person Company</span></b><span style="font-family: "Bookman Old Style","serif";">, There is only 1 promoter
required.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif";">Directors:<o:p></o:p></span></u></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of Private limited</span></b><span style="font-family: "Bookman Old Style","serif";">, there are minimum 2
directors.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of Public limited</span></b><span style="font-family: "Bookman Old Style","serif";">, there are minimum 3 the
directors.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of One Person Company</span></b><span style="font-family: "Bookman Old Style","serif";">, there is only director.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><b><i><span style="font-family: "Bookman Old Style","serif";">Main
object:<o:p></o:p></span></i></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">The
promoters/proposed directors must be provided the details of the activity to be
carried out by the proposed company.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">It is the stage where the
company (i.e. promoters) has made an application to concerned roc for getting
Name Approved with the prescribed fees.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">Guidelines
Issued by MCA related to Name approval:<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.75in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">As per the <b>Guidelines
issued by the MCA</b> in respect to Company Name, it is divided into three
parts as shown below:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 6pt 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";"> In case of Private Limited
/Limited</span></b><span style="font-family: "Bookman Old Style","serif";">, It
is mandatory to use the word Private Limited or limited.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 6pt 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Aharoni;"> Noun
+ Activity + Private Limited/Limited<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0in 0in 6pt 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";"> In case of one person company</span></b><span style="font-family: "Bookman Old Style","serif";">, it is mandatory to show word </span><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Aharoni;">“OPC”</span></b><span style="font-family: "Bookman Old Style","serif";">
in bracket
after the company Name as shown below:-</span><b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Aharoni;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0in 0in 12pt 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Aharoni;"> Noun
+ Activity + Private Limited (OPC)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.75in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Form required to make an application is <b>INC – 1</b>.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.75in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><b><span style="font-family: "Bookman Old Style","serif";">After
satisfaction of ROC</span></b><span style="font-family: "Bookman Old Style","serif";">,
with the details mention in the application, a certificate is issued by them
which are known as “<b>NAME APPROVAL
CERTIFICATE</b>”, which valid from the sixty days from the date such Certificate.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.75in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><b><span style="font-family: "Bookman Old Style","serif";">After getting the
name approval letter</span></b><span style="font-family: "Bookman Old Style","serif";">
from ROC, we can go for the process of incorporation. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span dir="LTR"></span><b><u><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">INCORPORATION
PROCESS:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";"> After getting the name approval, the
professional have to draft MOA/AOA. <b><o:p></o:p></b></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 16.6pt; margin: 0in 0in 0.0001pt 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-weight: normal; line-height: normal;"> </span></span></i></b><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">Subscription
of MOA & AOA (By Laws) by all the Subscribers/ Promoters<o:p></o:p></span></u></i></b></div>
<table border="0" cellpadding="0" cellspacing="1" class="MsoNormalTable" style="margin-left: .5in; mso-cellspacing: .7pt; mso-padding-alt: 3.0pt 3.0pt 3.0pt 3.0pt; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td colspan="2" style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 98.0%;" width="98%"><div class="MsoNormal" style="margin: 0in 0in 12pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Get the subscription sheet of
MOA and AOA signed by all the subscribers/ promoters in their own handwriting
with the following details in following order:<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 3.0%;" width="3%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";"> <b>a.</b><o:p></o:p></span></div>
</td>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 95.0%;" width="95%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">The
name of the subscriber<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 3.0%;" width="3%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";"> <b> b.</b><o:p></o:p></span></div>
</td>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 95.0%;" width="95%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Father's
name of the subscriber<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 3.0%;" width="3%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";"> <b> c.</b><o:p></o:p></span></div>
</td>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 95.0%;" width="95%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Address
of the Subscriber<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 3.0%;" width="3%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";"> <b>d.</b><o:p></o:p></span></div>
</td>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 95.0%;" width="95%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Occupation
of the subscriber<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="display: none; line-height: 16.6pt; margin: 0in 0in 0.0001pt 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="display: none; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-hide: all;">1)</span><!--[endif]--><span dir="LTR"></span><span style="display: none; font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma; mso-hide: all;"><o:p> </o:p></span></div>
<table border="0" cellpadding="0" cellspacing="1" class="MsoNormalTable" style="margin-left: .5in; mso-cellspacing: .7pt; mso-padding-alt: 3.0pt 3.0pt 3.0pt 3.0pt; mso-yfti-tbllook: 1184; width: 100%px;">
<tbody>
<tr>
<td style="padding: 3.0pt 3.0pt 3.0pt 3.0pt; width: 98.0%;" width="98%"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.25in; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">The
details must be same as mentioned in the DIN approval letter. The
subscription sheet/s of MOA must be mentioned the number of shares subscribed
by the promoters in numbers as well as words. The subscription sheets of
MOA/AOA must be witnessed. <o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 0.5in;">
<span style="font-family: "Bookman Old Style","serif";">It is the process of
registering the company details (MOA, AOA, Subscriber details, First Directors
details) with the concerned ROC.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 16.6pt; margin: 0in 0in 0.0001pt 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 16.6pt; margin: 0in 0in 0.0001pt 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 16.6pt; margin: 0in 0in 0.0001pt 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></i></b><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif";">From the same following forms
are required as per the Companies Act, 2013:-<o:p></o:p></span></u></i></b></div>
<div class="MsoListParagraph" style="margin: 6pt 0in 0.0001pt 0.5in; text-indent: -0.5in;">
<!--[if !supportLists]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";"><span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-weight: normal;">
</span>i.</span></i></b><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif";">IN CASE OF PRIVATE COMPANY AND
PUBLIC COMPANY<o:p></o:p></span></u></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">I.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">INC – 7:- For registering the details of
Subscriber<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">II.<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">INC – 22:- For details of registered Address of
the Company<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">III.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">DIR – 12:-
For Appointing Directors of the Company.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin: 6pt 0in 0.0001pt 0.5in; text-indent: -0.5in;">
<!--[if !supportLists]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";"><span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-weight: normal;">
</span>ii.</span></i></b><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif";">IN CASE OF ONE PERSON COMPANY<o:p></o:p></span></u></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">I.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">INC – 2:-
Application for Incorporation<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">II.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">INC – 3:-
Nominee- Consent Form<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">III.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">INC – 12:
- Appointment of Directors <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">IV.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">INC -22 :-
This form is filed within 30 days after getting certificate of Incorporation. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 6pt 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">FOLLOWING
INFORMATION SHALL BE NECESSARY FOR THE <o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="margin-left: 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">INCORPORATION
OF COMPANY:-<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">INC - 7<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">MOA as per schedule I (Table A, B, C, D, E).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">AOA as per schedule I (Table F, G, H, I, J).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Affidavit for Non-Acceptance for deposit from
public (in Delhi and Maharashtra ROC cases), on RS 100/- Non-judicial stamp
paper and get it sign by the respective promoters and also notarized the same<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Declaration by the Professionals as per INC – 8
(on letterhead of the firm), in Delhi and Maharashtra roc it should be on RS
100/- Non-judicial stamp paper also.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Affidavit as per INC – 9 on RS 100/- Non-judicial
stamp paper and get it sign by the respective promoters and also notarized the
same<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Signature specimen as per Form INC -10:- take
print on plain paper and paste the Colour passport size photograph and sign the
same in the mention bracket and get it verify by the notary/bank manager.(It
should be noted that signatures must be verify the person).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Occupation of each subscriber’s.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">INC - 22<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">The
following information/documents required in Form 18:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Address
proof of Company, if premises is<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1in; text-indent: -0.25in;">
<!--[if !supportLists]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-weight: normal;"> </span></span></i></b><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif";">Owned:<o:p></o:p></span></u></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Address proof of the premises like Latest
Electricity bill, Telephone bill, Bank statement etc. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1in; text-indent: -0.25in;">
<!--[if !supportLists]--><b><i><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-weight: normal;"> </span></span></i></b><!--[endif]--><span dir="LTR"></span><b><i><u><span style="font-family: "Bookman Old Style","serif";">Rental:<o:p></o:p></span></u></i></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Copy of Rent agreement of the office premises from
landlord.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">NOC from Landlord (required in stamp paper of Rs
10/- format enclosed)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Copy of ownership documents of landlord like
electricity bill, telephone bill, Bank statement etc. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Rent Receipt<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">The name
and address of the nearest police station of the premises where the company is
going to be incorporated.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">DIR - 12<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">The
numbers of directors are required at the time of incorporation. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of Private limited</span></b><span style="font-family: "Bookman Old Style","serif";">, there are minimum 2
directors.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><span style="font-family: "Bookman Old Style","serif";">In case of Public limited</span></b><span style="font-family: "Bookman Old Style","serif";">, there are minimum 3 the
directors.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">There
are requirement of certain documents for filling of appointment of Directors in
respective company:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Letter of Appointment<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Declaration as per DIR – 2.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Declaration by first Directors as per INC – 9. (
in the same manner as mention above)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Interest in other Entity:- If any director so
appointed has interest in other entity (more than one), additional sheet known
as “interest in other entity” must be attached. It should be noted that it must
position in the Company, CIN of the Company.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<b><u><span style="font-family: "Bookman Old Style","serif";">DIR - 2<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">There
are requirement of certain documents for filling of appointment of Directors in
respective company:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">MOA as per schedule I (Table A, B, C, D, E).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"> ·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">AOA as per schedule I (Table F, G, H, I, J).</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"> ·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">ID Proof (self
attested copy of PAN Card, the signature must be same as in PAN Card) and Self attested
address proof (like Voter ID Card, Latest Bank Statement/ Valid Driving Licence/
Telephone Bill/ Water Bill/ Electricity Bill etc) of Promoter and nominees.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in; text-indent: 0in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Affidavit as per INC – 9 on RS 100/- Non-judicial
stamp paper and get it sign by the respective promoters and also notarized the
same<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"> ·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif";">Signature specimen as per Form INC -10:- take
print on plain paper and paste the Colour passport size photograph and sign the
same in the mention bracket and get it verify by the notary/bank manager.(It
should be noted that signatures must be verify the person).</span><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 0.25in;">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: Tahoma;">After
completion of above formalities CIN (corporate identification number like U
72900 DL 2012 PTC 039206) is allotted by the respective ROC.</span><span style="font-family: "Bookman Old Style","serif";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0.25in; text-indent: -0.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><span dir="LTR"></span><b><u><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">COMMENCEMENT
OF BUSINESS: <o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">The
director should file a declaration in <b>Form
21</b> before commencement of business to the ROC within 180 days of its incorporation.
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.25in;">
<span style="font-family: "Bookman Old Style","serif";">If
a company does not file the declaration in form INC-21 within 180 days of its
incorporation then the status of the company shall be changed to “Struck Off (Defunct)”.
In case the company files an order of Tribunal and the status of the company is
revived to “Active”.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="margin-left: 0in;">
<br /></div>
</div>
<div class="MsoNormal" style="tab-stops: .25in; text-align: justify;">
<b style="font-family: 'Bookman Old Style', serif;"><u>All the formats to be used in above procedure, you can find on this link:</u></b></div>
<div class="MsoNormal" style="tab-stops: .25in; text-align: justify;">
<a href="https://groups.google.com/d/msgid/ourcagang/e1ee14d0-7d69-4593-8301-8ac7ab22224b%40googlegroups.com?utm_medium=email&utm_source=footer" style="background-color: white; color: #1155cc; font-family: arial, sans-serif; font-size: 13px; text-align: start;" target="_blank">https://groups.google.com/d/<wbr></wbr>msgid/ourcagang/e1ee14d0-7d69-<wbr></wbr>4593-8301-8ac7ab22224b%<wbr></wbr>40googlegroups.com</a><br />
<br />
Concept By:-<br />
<span style="font-size: large;">Chander Kishor</span><br />
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/17031396365826993184noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-10328967167084639162014-07-25T02:51:00.001-07:002014-07-25T02:51:35.496-07:00Advance Payment of Income Tax<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">As per <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: red;">Section 207</span></u></i></b>,
every person should pay Income Tax in advance but as per <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: red;">Section
208</span></u></i></b>, advance tax is exempt if tax payment during a
particular year is less Rs10000 .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">As per <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="color: red;">Section 211</span></u></i></b>,
advance tax is to be paid in the manner given below :</span></div>
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<span style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-size: 14.0pt; line-height: 115%;">When assesseee is Company .</span></div>
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<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">Upto 15<sup>th</sup>
June of Previous Year</span></div>
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<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">15%<span style="mso-spacerun: yes;"> </span>of tax payable</span></div>
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</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">Upto 15<sup>th</sup>
September of Previous Year</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">45%<span style="mso-spacerun: yes;"> </span>of tax payable</span></div>
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<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">Upto 15<sup>th</sup>
December of Previous Year</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">75%<span style="mso-spacerun: yes;"> </span>of tax payable</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">Upto 15<sup>th</sup>
March of Previous Year</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">100%<span style="mso-spacerun: yes;"> </span>of tax payable</span></div>
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<br /></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="font-size: 14.0pt; line-height: 115%;">When assesseee is person other than a Company .</span></div>
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<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">Upto 15<sup>th</sup>
September of Previous Year</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">30%<span style="mso-spacerun: yes;"> </span>of tax payable</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">Upto 15<sup>th</sup>
December of Previous Year</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">60%<span style="mso-spacerun: yes;"> </span>of tax payable</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">Upto 15<sup>th</sup>
March of Previous Year</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt;">100%<span style="mso-spacerun: yes;"> </span>of tax payable</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">If any assesseee has defaulted in payment of advance tax then
Interest shall be charged<span style="mso-spacerun: yes;"> </span>u/s <span style="color: red;">234C </span>@ 1% per month for a period of 3 months on the
amount of default in each installment but in the last installment Interest
shall be charged for one month only.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">Any amount of Income tax paid <b style="mso-bidi-font-weight: normal;">upto 31<sup>st</sup> March </b>of previous year is called <span style="color: red;">Advance tax </span>and any tax paid <b style="mso-bidi-font-weight: normal;">after 31<sup>st</sup> March</b> is called <span style="color: red;">Self-assessment
tax </span>.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">If advance tax paid is less than 90% of tax payable then assessee
shall be required to pay Interest u/s <span style="color: red;">234B</span> also
@1% per month or part of a month for the period starting from 1<sup>st</sup>
April of Assessment Year upto the date of payment .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">If any assessee has paid Income tax after the last date of
filing of Return of Income in that<span style="mso-spacerun: yes;"> </span>case,
Interest shall be charged u/s <span style="color: red;">234A</span> also @1% per
month or part of a month for the period beyond the last date of filing of
return of Income.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">If any assessee has paid Income tax in excess it will be <span style="color: red;">refunded with interest </span>@0.5% or part of a month for
the period starting from 1<sup>st</sup> day of AY upto the date of granting
refund but if refund is less than 10% of tax liability, no Interest is payable
.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 115%;">Q1.</span></b><span style="font-size: 14.0pt; line-height: 115%;">
ABC Ltd. Has estimated its tax payable to be Rs 12,00,000 for PY 2012-13 and
paid advance tax accordingly but actual tax liability was found to be Rs
20,00,000 and the Company the balance amount on 10/12/2013.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">Compute Interest
payable u/s 234A/234B/234C<span style="mso-spacerun: yes;"> </span>?</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 14.0pt; line-height: 115%;">Solution:<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>PY 2012-13, AY
2013-14</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 90.15pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 12.0pt;">Due Date</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.2pt;" valign="top" width="160"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 12.0pt;">Tax on Estimated
Liab.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.3pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 12.0pt;">Tax on
Actual Liab.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 67.35pt;" valign="top" width="90"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 12.0pt;">Deficiency</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 98.8pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-size: 12.0pt;">Interest u/s 234C</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 90.15pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">15<sup>th</sup>
of June</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.2pt;" valign="top" width="160"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">180000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.3pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">300000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 67.35pt;" valign="top" width="90"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">120000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 98.8pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">120000*1%*3=3600</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 90.15pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">15<sup>th</sup>
of September</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.2pt;" valign="top" width="160"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">540000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.3pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">900000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 67.35pt;" valign="top" width="90"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">360000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 98.8pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">360000*1%*3=10800</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 90.15pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">15<sup>th</sup>
of December</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.2pt;" valign="top" width="160"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">900000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.3pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">1500000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 67.35pt;" valign="top" width="90"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">600000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 98.8pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">600000*1%*3=18000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 90.15pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">15<sup>th</sup>
of March</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.2pt;" valign="top" width="160"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">1200000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.3pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">2000000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 67.35pt;" valign="top" width="90"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">800000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 98.8pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">800000*1%*1=8000</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 90.15pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.2pt;" valign="top" width="160"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.3pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 67.35pt;" valign="top" width="90"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">Total</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 98.8pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-size: 10.0pt;">Rs40,400</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 14.0pt; line-height: 115%;">Interest u/s
234B ( from 1<sup>st</sup> April of AY upto DOP)</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 14.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>= 8,00,000*1%*9 months = Rs 72,000</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 14.0pt; line-height: 115%;">Interest u/s
234A (from due date of return upto DOP)</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 14.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>= 8,00,000*1%*3 months = Rs 24,000</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: #0d0d0d; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1; mso-themetint: 242;">As per Section 234C, if any Company has
paid advance tax atleast 12% of actual tax liability upto 15<sup>th</sup> June
of PY then </span><span style="color: red; font-size: 14.0pt; line-height: 115%;">no
Interest </span><span style="color: #0d0d0d; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1; mso-themetint: 242;">shall be charged u/s 234C for such
installment .</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1;">Similarly if the company has paid advance tax at least 36% of actual tax
liability upto 15<sup>th</sup> September of PY then </span><span style="color: red; font-size: 14.0pt; line-height: 115%;">no Interest </span><span style="color: #0d0d0d; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1; mso-themetint: 242;">shall be charged u/s 234C for such installment .</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: #0d0d0d; font-size: 14.0pt; line-height: 115%; mso-themecolor: text1; mso-themetint: 242;">Q2. ABC Ltd. Has estimated its tax
payable to be Rs 9,00,000 and paid advance tax accordingly but actual tax
liability was found to be Rs 9,50,000 and balance amount was paid by the
Company on 10/12/2013.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-size: 14.0pt; line-height: 115%;">Compute Interest
payable u/s 234A/234B/234C<span style="mso-spacerun: yes;"> </span>?</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 14.0pt; line-height: 115%;">Solution:<span style="mso-spacerun: yes;"> </span>FY
2012-13, AY 2013-14</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">Due Date</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: red; font-size: 10.0pt;">Tax on Estimated Liab.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: red; font-size: 10.0pt;">Tax on Actual Liab.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">Deficiency</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">Rate of
Tax on Actual Liab.</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: red; font-size: 10.0pt;">Interest u/s 234C</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">15<sup>th</sup>
of June</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">135000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">142500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">7500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">135000/950000*100=14.2%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">15<sup>th</sup>
of September</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">405000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">427500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">22500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">405000/950000*100=42.6%</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">0</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">15<sup>th</sup>
of December</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">675000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">712500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">37500</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: red; font-size: 10.0pt;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">37500*1%*3=1125</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">15<sup>th</sup>
of March</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">900000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">950000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">50000</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: red; font-size: 10.0pt;">-</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">50000*1%*1=500</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="color: red; font-size: 10.0pt;">Total</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 79.8pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 10.0pt;">=Rs
1,625</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: red; font-size: 14.0pt; line-height: 115%;">Interest u/s
234B = 0<span style="mso-spacerun: yes;"> </span>because<span style="mso-spacerun: yes;"> </span>Company has paid advance tax more than 90% of
tax payable i.e., 900000/950000*100= 94.7%</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<span style="color: red; font-family: "Calibri","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Interest u/s 234A = 50000*1%*3= Rs 1,500</span><br />
<br />
<span style="color: red; font-family: "Calibri","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">By:-</span><br />
<span style="color: red; font-family: "Calibri","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Udit Rana</span><span class="go"> </span><br />
<span class="go">udit.rana16121994@gmail.com</span></div>
Anonymoushttp://www.blogger.com/profile/17031396365826993184noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-28932026788795543092014-07-24T04:00:00.000-07:002015-06-15T00:19:06.034-07:00RESOLUTIONS/AGREEMENTS REQUIRE TO FILE WITH ROC IN FORM MGT-14<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0.75in; text-align: justify; text-indent: -0.25in;">
<b>A.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span><b>As per Section 117 (3)- Resolutions at general meeting:-<o:p></o:p></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>a.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>Any<b> special resolutions</b>;<b><o:p></o:p></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>b.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span><b>Resolutions agreed by all members</b> of the company or if not so agreed by all members, would not have been effective unless passed as special resolutions;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>c.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>Any resolution of the Board of Directors or agreement executed by the company, relating to the appointment/re-appointment/ renewal/variation of the term of appointment, of <b>MD</b>;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>d.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>resolutions or agreements which have been agreed to by any <b>class of members</b> but which, if not so agreed to, would not have been effective for their purpose unless they had been passed by a specified majority or otherwise in some particular manner; and all resolutions or agreements which effectively bind such class of members though not agreed to by all those members;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>e.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>resolutions passed by a company according consent to the exercise by its Board of Directors of any of the powers under <b>section 180 (1) (a), (c) [ sell/lease undertaking, borrow of funds]</b>;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>f.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>resolutions requiring a company to be <b>wound up voluntarily</b> passed in pursuance of <b>section 304</b>;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>g.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>Resolutions passed in pursuance of section <b>179 (3);</b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>h.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>Any other resolutions/agreements as may be prescribed & placed in public domain;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.75in; text-align: justify; text-indent: -0.25in;">
<b>B.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span><b>As per section 179(3)- Board Resolutions:-<o:p></o:p></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>a.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to make calls on shareholders in respect of money unpaid on their shares;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>b.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to authorize buy-back of securities under section 68;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>c.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to issue securities, including debentures, whether in or outside India;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>d.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to borrow monies;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>e.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to invest the funds of the company;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>f.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to grant loans or give guarantee or provide security in respect of loans;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>g.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to approve financial statement and the Board’s report;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>h.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to diversify the business of the company;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>i.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to approve amalgamation, merger or reconstruction;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>j.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to take over a company or acquire a controlling or substantial stake in another company;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>k.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>Any other which may be prescribed;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0.75in; text-align: justify; text-indent: -0.25in;">
<b>C.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span><b>Rule 8 of Companies (Meetings of Board and its Powers) Rules, 2014]</b>:-</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>a.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to make political contributions;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>b.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to appoint or remove key managerial personnel (KMP);</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>c.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to take note of appointment(s) or removal(s) of one level below the Key Management Personnel;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>d.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to appoint internal auditors and secretarial auditor;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>e.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to take note of the disclosure of director’s interest and shareholding;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>f.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to buy, sell investments held by the company (other than trade investments), constituting five percent or more of the paid up share capital and free reserves of the investee company;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>g.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to invite or accept or renew public deposits and related matters;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>h.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to review or change the terms and conditions of public deposit;</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1.25in; text-align: justify; text-indent: -0.25in;">
<b>i.<span style="font-size: 7pt; font-weight: normal;"> </span></b><span dir="LTR"></span>to approve quarterly, half yearly and annual financial statements or financial results as the case may be.</div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0.75in; text-align: justify; text-indent: -0.25in;">
<b>D.<span style="font-size: 7pt; font-weight: normal;"> </span></b><b>As per section 94 read with Rule 15 (6) of Companies (Management & Administration) Rules 2014 : [maintenance of Books/Registers at place other than Registered Office]<o:p></o:p></b></div>
<span style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 16.866666793823242px;"> Company need to file <b>in advance</b>, a copy of special if it wants to kept its registers and copies of annual returns outside the registered office</span></div>
Anonymoushttp://www.blogger.com/profile/17031396365826993184noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-61008424406113850912014-07-23T00:50:00.001-07:002015-06-15T00:19:43.064-07:00PRE-REQUISITE STEPS BEFORE APPLYING IEC NUMBER<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoListParagraphCxSpFirst" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">A scanned or digital copy of valid Permanent Account Number (PAN). Image file should consist of both side of PAN.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Scanned or digital photograph of applicant.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Scanned copy of Bank Certificate.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Scanned copy of PAN, applicant Photograph, Bank Certificate should in <b>gif </b>format. Exporters are advised to use the compressed version of gif formats.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Other mandatory documents as per the Para 2.9 of Handbook of Procedures of Vol I 2009-14. These documents must be in <b>pdf </b>format only. Please refer to Appendix A.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Make sure that size of individual document requires to be submitting online in gif /pdf format should not exceed 300 KB.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Exporter must have a Net banking account with one of the following designated banks<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">a.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">HDFC BANK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">b.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">ICICI BANK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">c.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">BANK OF INDIA<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">d.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">STATE BANK OF INDIA<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">e.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">CENTRAL BANK OF INDIA<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">f.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">PUNJAB NATIONAL BANK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">g.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">IDBI<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">h.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">UTI/AXIS BANK<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 75pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">i.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">UNION BANK OF INDIA<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">All date should be entered in DD.MM.YYYY format.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 2.9pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">If an applicant is Nonresident Indian (NRI) and there is non-resident interest in the firm/company and non-resident investment with repatriation benefits in the firm it is mandatory to submit the scanned copy of RBI approval letter.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 0.0001pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">All fields marked as (*) are mandatory.<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin-bottom: 0.0001pt; padding: 0px; vertical-align: baseline;">
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<div class="MsoListParagraphCxSpFirst" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 0.0001pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Please make the popup blocker off in your browser setting.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 0.0001pt 39pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; color: black; font-family: Wingdings; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Ø<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><b><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">Before submitting the IEC online application applicant must ensure that the documents attached are properly visible and complete otherwise application likely to be treated as deficient.</span></b><span style="border: 0px; color: black; font-family: 'Bookman Old Style', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; vertical-align: baseline;">
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<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; vertical-align: baseline;">
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<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">A.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; line-height: normal; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; text-indent: -0.25in; vertical-align: baseline;"></span><span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">For Individual</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background-color: white; border-collapse: collapse; border-spacing: 0px; border: 0px none; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0px; padding: 0px; vertical-align: baseline;"><tbody style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1pt solid black; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Code</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 1.1in;" valign="top" width="106"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Mandatory (Yes/No)</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Type of Document</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Name</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PANC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 1.1in;" valign="top" width="106"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Permanent Account Number Card.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FOTO<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 1.1in;" valign="top" width="106"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Photo.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">BKYC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 1.1in;" valign="top" width="106"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Bank Certificate.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">AOTH<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 1.1in;" valign="top" width="106"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Any other relevant document<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">NRID<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 1.1in;" valign="top" width="106"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">RBI Approval Order Copy [applicable in case of NRI only]<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 1.1in;" valign="top" width="106"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Telephone Number<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; vertical-align: baseline;">
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<div class="MsoListParagraphCxSpLast" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">B.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; line-height: normal; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">For Private Limited<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background-color: white; border-collapse: collapse; border-spacing: 0px; border: 0px none; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0px 0px 0px 0.9pt; padding: 0px; vertical-align: baseline;"><tbody style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1pt solid black; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 117pt;" valign="top" width="156"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Code</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Mandatory (Yes/No)</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Type of Document</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Name</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 117pt;" valign="top" width="156"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PANC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Permanent Account Number Card.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 117pt;" valign="top" width="156"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">MOAS<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Memorandum of Association along with Certificate of Incorporation. (signed by both directors)<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 117pt;" valign="top" width="156"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FOTO<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Photo.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 117pt;" valign="top" width="156"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FM32<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Form 32 in case of change of Directors.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 117pt;" valign="top" width="156"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FM18<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Form 18 in case of change of Registered office-wherever applicable.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 117pt;" valign="top" width="156"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">EBRA<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Extract of Board of Resolution.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 117pt;" valign="top" width="156"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 81pt;" valign="top" width="108"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 198.9pt;" valign="top" width="265"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Telephone Number<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">C.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; line-height: normal; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">For Sole proprietorship<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background-color: white; border-collapse: collapse; border-spacing: 0px; border: 0px none; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0px; padding: 0px; vertical-align: baseline;"><tbody style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1pt solid black; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Code</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Mandatory (Yes/No)</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Type of Document</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Name</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PANC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Permanent Account Number Card.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FOTO<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Photo.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">BKYC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Bank Certificate.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">AOTH<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Any other relevant document<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">NRID<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">RBI Approval Order Copy [applicable in case of NRI only]<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Telephone Number<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">D.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; line-height: normal; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">For partnership<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background-color: white; border-collapse: collapse; border-spacing: 0px; border: 0px none; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0px; padding: 0px; vertical-align: baseline;"><tbody style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1pt solid black; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Code</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Mandatory (Yes/No)</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Type of Document</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Name</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PANC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Permanent Account Number Card.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">NPSD<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Notarized Partnership Deed.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">NOCP<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">No Objection Certificate from other Partners/HUF.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FOTO<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Photo.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">BKYC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Bank Certificate.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">AOTH<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Any other relevant document<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">NRID<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">RBI Approval Order Copy [applicable in case of NRI only]<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Telephone Number<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraph" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">E.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; line-height: normal; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">For Public Limited company<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background-color: white; border-collapse: collapse; border-spacing: 0px; border: 0px none; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0px; padding: 0px; vertical-align: baseline;"><tbody style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1pt solid black; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Code</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Mandatory (Yes/No)</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Type of Document</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Name</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PANC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Permanent Account Number Card.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">MOAS<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Memorandum of Association along with Certificate of Incorporation.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FOTO<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Photo.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FM32<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Form 32 in case of change of Directors.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FM18<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Form 18 in case of change of Registered office-wherever applicable.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">EBRA<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Extract of Board of Resolution.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">BKYC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Bank Certificate.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><span style="border: 0px; color: black; font-family: Calibri, sans-serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;"><br clear="all" style="page-break-before: always;" /></span>
<br />
<div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">AOTH<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Any other relevant document<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">NRID<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">RBI Approval Order Copy [applicable in case of NRI only]<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 112.5pt;" valign="top" width="150"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 126.9pt;" valign="top" width="169"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Telephone Number<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraph" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 6pt; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">F.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; line-height: normal; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">For Govt. undertaking<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background-color: white; border-collapse: collapse; border-spacing: 0px; border: 0px none; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0px; padding: 0px; vertical-align: baseline;"><tbody style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1pt solid black; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Code</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Mandatory (Yes/No)</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Type of Document</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Name</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PANC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Permanent Account Number Card.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">MOAS<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Memorandum of Association along with Certificate of Incorporation.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FOTO<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Photo.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FM32<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Form 32 in case of change of Directors.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FM18<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Form 18 in case of change of Registered office-wherever applicable.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">EBRA<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Extract of Board of Resolution.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">BKYC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Bank Certificate.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">AOTH<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Any other relevant document<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">NRID<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">RBI Approval Order Copy [applicable in case of NRI only]<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Telephone Number<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; text-indent: -0.25in; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">G.<span style="border: 0px; font-family: 'Times New Roman'; font-size: 7pt; line-height: normal; margin: 0px; padding: 0px; vertical-align: baseline;"> </span></span><span dir="LTR" style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"></span><span style="border: 0px; font-family: 'Bookman Old Style', serif; font-size: 12pt; line-height: 18.399999618530273px; margin: 0px; padding: 0px; vertical-align: baseline;">Others than above<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="background-color: white; border-collapse: collapse; border-spacing: 0px; border: 0px none; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0px; padding: 0px; vertical-align: baseline;"><tbody style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;">
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border: 1pt solid black; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Code</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Mandatory (Yes/No)</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Type of Document</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: solid solid solid none; border-top-color: black; border-width: 1pt 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Document Name</span></b><span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;"><o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PANC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Permanent Account Number Card.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">FOTO<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Photo.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">BKYC<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Y<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">GIF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Bank Certificate.<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">AOTH<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Any other relevant document<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">NRID<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">N<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">RBI Approval Order Copy [applicable in case of NRI only]<o:p></o:p></span></div>
</td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px; vertical-align: baseline;"><td style="border-bottom-color: black; border-left-color: black; border-right-color: black; border-style: none solid solid; border-width: 0px 1pt 1pt; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">PDF<o:p></o:p></span></div>
</td><td style="border-bottom-color: black; border-right-color: black; border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; margin: 0px; padding: 0in 5.4pt; vertical-align: baseline; width: 119.7pt;" valign="top" width="160"><div class="Default" style="border: 0px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Bookman Old Style', serif; margin: 0px; padding: 0px; vertical-align: baseline;">Telephone Number<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin-bottom: 0.0001pt; padding: 0px; vertical-align: baseline;">
<span style="border: 0px; font-family: 'Times New Roman', serif; font-size: 12pt; margin: 0px; padding: 0px; vertical-align: baseline;">PAN is a 10 digit alpha numeric number, where the first 5 characters are letters, the next 4 numbers and the last one a letter again.<br />These 10 characters can be divided in five parts as can be seen below. The meaning of each number has been explained further.<br /><br />1. First three characters are alphabetic series running from AAA to ZZZ<br /><br />2. Fourth character of PAN represents the status of the PAN holder.<br />• C — Company<br />• P — Person<br />• H — HUF(Hindu Undivided Family)<br />• F — Firm<br />• A — Association of Persons (AOP)<br />• T — AOP (Trust)<br />• B — Body of Individuals (BOI)<br />• L — Local Authority<br />• J — Artificial Juridical Person<br />• G — Government<br /><br />3. Fifth character represents first character of the PAN holder’s last name/surname.<br /><br />4. Next four characters are sequential number running from 0001 to 9999.<br /><br />5. Last character in the PAN is an alphabetic check digit.<br /><br />Nowadays, the DOI (Date of Issue) of PAN card is mentioned at the right (vertical) hand side of the photo on the PAN card.<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; margin: 0in 0in 0.0001pt 0.5in; padding: 0px; text-indent: 0.5in; vertical-align: baseline;">
</div>
<div class="MsoNormal" style="background-color: white; border: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 18px; margin-bottom: 1em; padding: 0px; vertical-align: baseline;">
<br /></div>
</div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-45869643325315128112014-07-16T02:53:00.000-07:002014-07-16T03:35:47.574-07:00Abatment under Service Tax<div dir="ltr" style="text-align: left;" trbidi="on">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: -17.1pt; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184; width: 714px;">
<tbody>
<tr style="height: 25.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="5" nowrap="" style="border: solid windowtext 1.0pt; height: 25.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 535.5pt;" width="714"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<a href="https://www.blogger.com/null" name="14710452c8ef36eb_RANGE!B1:F17"><b><span style="font-family: Andalus, serif; font-size: 14pt;">Service Tax Notification No. 26/2012, 02/2013
& 09/2013</span></b></a><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 1.25in; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 1.25in; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">Sl.<br />
No.</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.25in; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">Description of Services</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.25in; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">% of<br />
Abatment</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.25in; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">%<br />
of Taxable Amount</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 1.25in; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">Conditions</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 27.75pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 27.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">1</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 27.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Services in relation
to financial leasing including hire purchase</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 27.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">90</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 27.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">10</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 27.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Nil</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">2</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Transport of goods by
rail</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">70</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">30</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Nil</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">3</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Transport of
passengers, with or without accompanied belongings by rail</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">70</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">30</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Nil</span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">4</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Bundled service by way
of supply of food or any other article of human consumption or any drink, in
a premises ( including hotel, convention center, club, pandal, shamiana or
any other place, specially arranged for organizing a function) together with
renting of such premises</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">30</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">70</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">(i) CENVAT credit on
any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff
Act, 1985 (5 of 1986) used for providing the taxable service, has not been
taken under the provisions of the CENVAT Credit Rules, 2004.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">5</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Transport of
passengers by air, with or without accompanied belongings</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">60</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">40</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">CENVAT credit on
inputs and capital goods, used for providing the taxable service, has not
been taken under the provisions of the CENVAT Credit Rules, 2004.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 42.0pt; mso-yfti-irow: 7;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">6</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Renting of hotels,
inns, guest houses, clubs, campsites or other commercial places meant for
residential or lodging purposes.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">40</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">60</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 8;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">7</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Services of goods
transport agency in relation to transportation of goods.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">75</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">25</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td rowspan="4" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">CENVAT credit on
inputs, capital goods and input services, used for providing the taxable
service, has not been taken under the provisions of the CENVAT Credit Rules,
2004.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 9;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">8</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Services provided in
relation to chit</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">30</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">70</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 10;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">9</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Renting of any motor
vehicle designed to carry passengers</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">60</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">40</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 11;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">10</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Transport of goods in
a vessel</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">50</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">50</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 105.0pt; mso-yfti-irow: 12;">
<td nowrap="" rowspan="3" style="border-bottom: solid black 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">11</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Services by a
tour operator in relation to,-<br />
<br />
(i) a package tour</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">75</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">25</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">(i) CENVAT credit on
inputs, capital goods and input services, used for providing the taxable
service, has not been taken under the provisions of the CENVAT Credit Rules,
2004.<br />
(ii) The bill issued for this purpose indicates that it is inclusive of
charges for such a tour.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 189.0pt; mso-yfti-irow: 13;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 189.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">(ii) a tour, if
the tour operator is providing services solely of arranging or booking
accommodation for any person in relation to a tour<br />
<br />
</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 189.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">90</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 189.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">10</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 189.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">(i) CENVAT credit on
inputs, capital goods and input services, used for providing the taxable
service, has not been taken under the provisions of the CENVAT Credit Rules,
2004.<br />
(ii) The invoice, bill or challan issued indicates that it is towards the
charges for such commodation.<br />
(iii) This exemption shall not apply in such cases where the invoice, bill or
challan issued by the tour operator, in relation to a tour, only includes the
service charges for arranging or booking accommodation for any person and
does not include the cost of such accommodation.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 105.0pt; mso-yfti-irow: 14;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">(iii) any services
other than specified at (i) and (ii) above.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">60</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">40</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">(i) CENVAT credit on
inputs, capital goods and input services, used for providing the taxable
service, has not been taken under the provisions of the CENVAT Credit Rules,
2004.<br />
(ii)The bill issued indicates that the amount charged in the bill is the
gross amount charged for such a tour.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 157.5pt; mso-yfti-irow: 15;">
<td nowrap="" rowspan="2" style="border-bottom: solid black 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 157.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.3pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: Andalus, serif; font-size: 12pt;">12</span></b><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 157.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">Construction of a
complex, building, civil structure or a part thereof, intended for a sale to
a buyer, wholly or partly, except where entire consideration is received
after issuance of completion certificate by the competent authority,-<br />
(a) for a residential unit satisfying both the following conditions, namely:–<br />
(i) the carpet area of the unit is less than 2000 square feet; and<br />
(ii) the amount charged for the unit is less than rupees one crore;</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 157.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">75</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 157.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">25</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 157.5pt; padding: 0in 5.4pt 0in 5.4pt; width: 215.05pt;" width="287"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">(i) CENVAT credit on
inputs used for providing the taxable service has not been taken under the
provisions of the CENVAT Credit Rules, 2004;<br />
(ii) The value of land is included in the amount<br />
charged from the service receiver.”.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 21.0pt; mso-yfti-irow: 16; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 179.7pt;" width="240"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: Andalus, serif; font-size: 12pt;">(b) for other than the
(a) above.</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 60.45pt;" width="81"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">70</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 53.0pt;" width="71"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: Andalus, serif; font-size: 12pt;">30</span><span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;">
<br /></div>
<br />
<div class="MsoNormal">
<br /></div>
</div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-86852599344817577442014-07-16T02:52:00.001-07:002016-07-21T07:00:15.051-07:00Reverse charge machinism (RCM) under Service Tax (updated up to 2014)<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="MsoNormal" style="background-color: white; color: #222222; font-family: arial, sans-serif; font-size: 13px;">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background-position: initial initial; background-repeat: initial initial; border-collapse: collapse; margin-left: -12.6pt; width: 720px;">
<tbody>
<tr style="height: 90.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 90.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "andalus" , "serif"; font-size: 12.0pt;">Sl.<br />
No.</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" width="228"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "andalus" , "serif"; font-size: 12.0pt;">Description of a service</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "andalus" , "serif"; font-size: 12.0pt;">Service Provider</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "andalus" , "serif"; font-size: 12.0pt;">Service Receiver</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "andalus" , "serif"; font-size: 12.0pt;">% of service tax payable by the person providing
service</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 90.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "andalus" , "serif"; font-size: 12.0pt;">% of service tax payable by the person receiving the service</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 41.25pt; mso-yfti-irow: 1;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">1</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">services provided
or agreed to be provided by an <b>insurance agent</b> to
any person carrying on insurance business</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">Any</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">Any</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 41.25pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 270.75pt; mso-yfti-irow: 2;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">2</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">services
provided or agreed to be provided by a<b>goods transport agency</b> in
respect of transportation of goods by road</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 2.75in;" width="264"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">where the consignor or the consignee is,—<br />
(a) any factory registered under or governed by the Factories Act, 1948
(63 of 1948);<br />
(b) any society registered under the Societies Registration Act, 1860
(21 of 1860) or under any other law for the time being in force in any part
of India;<br />
(c) any co-operative society established by or under any law;<br />
(d) any dealer of excisable goods, who is registered under the Central
Excise Act, 1944 (1 of 1944) or the rules made thereunder;<br />
(e) any body corporate established, by or under any law; or<br />
(f) any partnership firm whether registered or not under any law
including association of persons;</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 270.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 42.0pt; mso-yfti-irow: 3;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">3</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">services
provided or agreed to be provided by way of <b>sponsorship</b></span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Any</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">body corporate/ partnerhip firm</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 4;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">4</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">services
provided or agreed to be provided by an<b>arbitral tribunal</b></span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Arbitral tribunal</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Business entity with a turnover more than rupees ten lakh in the
preceding financial year</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 5;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">5</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">services
provided or agreed to be provided by individual <b>advocate</b></span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">individual or firm</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Business entity with a turnover more than rupees ten lakh in the
preceding financial year</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 63.0pt; mso-yfti-irow: 6;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">6</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">services
provided or agreed to be provided by way of support service by <b>Government
or local authority</b></span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Government /Local authority</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Business entity</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 63.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 66.0pt; mso-yfti-irow: 7;">
<td nowrap="" rowspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">7</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">(a) in respect of services provided
or agreed to be provided by way of renting or hiring any <b>motor
vehicle designed to carry passenger</b> <b>on abated value.</b></span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td rowspan="4" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">Individual (prop ) /Partnership firm (registered or
unregistered)
/HUF</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td rowspan="4" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">any company formed or registered under the Companies Act, 1956
(1 of 1956) or a business entity registered as body corporate located
in the taxable territor</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 66.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 8;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">(b) in respect of services provided
or agreed to be provided by way of renting or hiring any <b>motor
vehicle designed to carry passenger on non abated value.</b></span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">60%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">40%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 9;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">8</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="color: #444444; font-family: "andalus" , "serif"; font-size: 10.0pt;">services
provided or agreed to be provided by way of <b>supply of manpower
or Security service</b>s(inserted in notification 45-46 dated
07/08/2012) for any purpose</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">25%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">75%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 42.0pt; mso-yfti-irow: 10;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">9</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">services
provided or agreed to be provided by way of<b> works contract</b></span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">50%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">50%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 105.0pt; mso-yfti-irow: 11;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">10</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">any taxable
services provided or agreed to be provided by any person who is
located in a non-taxable territory and received by any person located in the
taxable territory<b>(IMPORT</b> OF SERVICES)</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Any</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Any</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 105.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 84.0pt; mso-yfti-irow: 12; mso-yfti-lastrow: yes;">
<td nowrap="" style="border-top: none; border: solid windowtext 1.0pt; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 27.35pt;" width="36"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "andalus" , serif; font-size: 10pt;">11</span></b><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.65pt;" valign="bottom" width="228"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">provided or agreed to
be provided by a <b>director</b> of a company to the said company<br />
(Inserted through notification 46-47/2012 dated 07/08/2012)</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 113.15pt;" width="151"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Director(Individual)</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 84.85pt;" width="113"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Company</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
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<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">Nil</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
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<td nowrap="" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 84.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.0in;" width="96"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "andalus" , serif; font-size: 10pt;">100%</span><span style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>
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Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-721043215799231282014-06-25T09:37:00.000-07:002015-06-15T00:20:09.308-07:00Announcement regarding working hours of the Articled Assistants<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: left;">
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<span style="font-family: inherit;">The Council has considered the issue regarding the working hours of the articled assistants. The Council is of the view that the article training is an important part of the CA curriculum and the same needs to be carried out in accordance with the scheme framed by the ICAI in this behalf. Accordingly, to clarify the doubts being raised by various quarters about the working hours of the articled assistants and for pursuing graduation/other course, the Council decided to issue the following directions:-</span></div>
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<b><span style="font-family: inherit; font-size: small;">1. </span></b></div>
</td><td valign="top"><div style="margin: 0px;">
<span style="font-family: inherit; font-size: small;">The articled assistants should undergo practical training in accordance with the Chartered Accountants Regulations, 1988 as explained hereinafter.</span></div>
<ul type="i"><span style="font-family: inherit; font-size: small;">
<li style="background: url(http://www.icai.org/img/bullet.gif.pagespeed.ce.j6lOFinXOB.gif) 0px 0.35em no-repeat transparent; list-style-image: none; list-style-type: none; padding: 0px 5px 0px 15px;">The working hours for the articled assistants shall be 35 hours in a week excluding the lunch break.</li>
<li style="background: url(http://www.icai.org/img/bullet.gif.pagespeed.ce.j6lOFinXOB.gif) 0px 0.35em no-repeat transparent; list-style-image: none; list-style-type: none; padding: 0px 5px 0px 15px;">The office hours of the Principal for providing article training to the articled assistants shall not be generally before 9.00 A.M. or after 7.00 P.M.</li>
<li style="background: url(http://www.icai.org/img/bullet.gif.pagespeed.ce.j6lOFinXOB.gif) 0px 0.35em no-repeat transparent; list-style-image: none; list-style-type: none; padding: 0px 5px 0px 15px;">The normal working hours for the articled assistants shall not start after 11.00 A.M. or end before 5.00 P.M.</li>
<li style="background: url(http://www.icai.org/img/bullet.gif.pagespeed.ce.j6lOFinXOB.gif) 0px 0.35em no-repeat transparent; list-style-image: none; list-style-type: none; padding: 0px 5px 0px 15px;">The working hours for the articled assistants should not exceed 35 hours in a week excluding the lunch break and normally an articled assistant be required to work during the normal working hours fixed for articled assistants.</li>
<li style="background: url(http://www.icai.org/img/bullet.gif.pagespeed.ce.j6lOFinXOB.gif) 0px 0.35em no-repeat transparent; list-style-image: none; list-style-type: none; padding: 0px 5px 0px 15px;">In case of the exigencies of work with the Principal, an articled assistant may be required to work beyond his/her normal working hours. However, under such circumstances, the aggregate number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35 hours in a week should not be a practice but only in exceptional circumstances. Further, where the articled assistant is required to work beyond normal working hours, and aggregate of such hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with reference to number of completed working hours, over and above, 35 hours per week.</li>
<li style="background: url(http://www.icai.org/img/bullet.gif.pagespeed.ce.j6lOFinXOB.gif) 0px 0.35em no-repeat transparent; list-style-image: none; list-style-type: none; padding: 0px 5px 0px 15px;">The facility of allowing flexible office hours stands withdrawn.</li>
</span></ul>
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<b><span style="font-family: inherit; font-size: small;">2. </span></b></div>
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<span style="font-family: inherit; font-size: small;">During the working hours, the articled assistant is not permitted to attend college/other institutions for pursuing any course including graduation. Accordingly, college timings of such course should not be such (after taking into account the time required to commute) which clashes with the normal working hours of the article training.</span></div>
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<b><span style="font-family: inherit; font-size: small;">3. </span></b></div>
</td><td valign="top"><div style="margin: 0px;">
<span style="font-family: inherit; font-size: small;">To ensure that the working hours do not clash with the graduation or any other course, if any pursued by the article assistant, each articled assistant registered on or after 1st April, 2008 shall now be required to obtain specific permission from the ICAI for pursuing graduation or other course as permitted under the Chartered Accountants Regulation by submitting Form No.112, within one month from the date of joining the college or course to the ICAI.</span></div>
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<b><span style="font-family: inherit; font-size: small;">4. </span></b></div>
</td><td valign="top"><div style="margin: 0px;">
<span style="font-family: inherit; font-size: small;">The articled assistant presently registered and undergoing graduation or any other course and who have not obtained specific permission shall be required to obtain the specific permission from the ICAI by submitting Form No.112 within six months of issue of these guidelines i.e. by 30th September, 2008. However those students who have already obtained the specific permission by submitting Form No. 112, need not obtain it again and the permission so granted shall continue to be valid.</span></div>
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<b><span style="font-family: inherit; font-size: small;">5. </span></b></div>
</td><td valign="top"><div style="margin: 0px;">
<span style="font-family: inherit; font-size: small;">The Certificate in Form No. 112 indicating college timings etc. shall be counter-signed by the concerned Principal of the college with the seal and stamp of the College and also indicating the telephone number/s and full address of the College.</span></div>
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<b><span style="font-family: inherit; font-size: small;">6. </span></b></div>
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<span style="font-family: inherit; font-size: small;">In case a student does not comply with the above requirements or violates any of the above guidelines, his/her articleship period shall not be recognised.</span></div>
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<b><span style="font-family: inherit; font-size: small;">7. </span></b></div>
</td><td valign="top"><div style="margin: 0px;">
<span style="font-family: inherit; font-size: small;">In this connection, attention is invited to the Regulations 65 and 66 read with Regulation 60 of the Chartered Accountants Regulations, 1988 which provide as under:-<br /><br />Regulation 60: Working hours of an Articled Clerk</span></div>
<div style="font-size: 12px; letter-spacing: 0em;">
<div style="margin: 0px;">
<span style="font-family: inherit; font-size: small;">“Subject to such directions as may be issued by the Council, the working hours of an articled clerk shall be 35 hours per week to be regulated by the Principal from time to time”.</span></div>
</div>
<span style="font-family: inherit; font-size: small;">Regulation 65: Articled clerk not to engage in any other occupation</span><br />
<div style="font-size: 12px; letter-spacing: 0em;">
<div style="margin: 0px;">
<span style="font-family: inherit; font-size: small;">“Without the previous permission of the Council, obtained on application made in the *approved form, no articled clerk shall, during the period of his service as an articled clerk, take any other course of study or training, whether academic or professional, or engage in any business or occupation.”</span></div>
</div>
<span style="font-family: inherit; font-size: small;">
Regulation 66: Enquiries against articled clerk</span><br />
<div style="font-size: 12px; letter-spacing: 0em;">
<div style="margin: 0px;">
<span style="font-family: inherit; font-size: small;">“(1) Where a complaint or information of any misconduct or breach of Regulation 65 or breach of any of the covenants contained in the articles is received against an articled clerk from his principal or any other person, the President or the Vice-President as the Executive Committee may decide from time to time, may cause an investigation to be made.</span><br />
<span style="font-family: inherit; font-size: small;"><br /></span></div>
<div style="margin: 0px;">
<span style="font-family: inherit; font-size: small; letter-spacing: 0em; text-align: justify;">(2) The Executive Committee may, on a consideration of the report of the investigation and after giving the articled clerk an opportunity of being heard, make any of the following orders, namely;-</span></div>
</div>
<span style="font-family: inherit; font-size: small;">
</span>
<br />
<ul type="i"><span style="font-family: inherit; font-size: small;">
<li style="background: url(http://www.icai.org/img/bullet.gif.pagespeed.ce.j6lOFinXOB.gif) 0px 0.35em no-repeat transparent; list-style-image: none; list-style-type: none; padding: 0px 5px 0px 15px;">direct that the papers be filed and the complaint be dismissed, if the Executive Committee finds that the articled clerk is not guilty of any misconduct of breach of Regulation 65 or breach of any of the covenants contained in the articles; or</li>
<li style="background: url(http://www.icai.org/img/bullet.gif.pagespeed.ce.j6lOFinXOB.gif) 0px 0.35em no-repeat transparent; list-style-image: none; list-style-type: none; padding: 0px 5px 0px 15px;">if the articled clerk is found guilty, reprimand the articled clerk or cancel the registration of articles or direct that any period already served under such articles shall not be reckoned as service for the purpose of the period of practical training specified in Regulation 50.</li>
</span></ul>
<span style="font-family: inherit; font-size: small;">
(3) The articled clerk, the registration of whose articles has been cancelled under this regulation, shall not, except with the permission of the Executive Committee be retained or taken as an articled clerk or audit clerk by any member”.<br /><br />Source: http://www.icai.org/new_post.html?post_id=3220</span></td></tr>
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Anonymoushttp://www.blogger.com/profile/17031396365826993184noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-88735997731449903282014-06-21T03:13:00.000-07:002014-07-16T03:45:03.162-07:00Acceptance of Deposit under Companies Act 2013 (Bare Act/ Rule)<div dir="ltr" style="text-align: left;" trbidi="on">
<iframe allowfullscreen="" frameborder="0" height="511" marginheight="0" marginwidth="0" scrolling="no" src="http://www.slideshare.net/slideshow/embed_code/35789531" style="border-width: 1px 1px 0; border: 1px solid #CCC; margin-bottom: 5px; max-width: 100%;" width="479"> </iframe> <br />
<div style="margin-bottom: 5px;">
<strong> <a href="https://www.slideshare.net/chandangupta2901/deposit-35789531" target="_blank" title="Acceptance of Deposit under Companies Act 2013 (Bare Act/Rule)">Acceptance of Deposit under Companies Act 2013 (Bare Act/Rule)</a> </strong> from <strong><a href="http://www.slideshare.net/chandangupta2901" target="_blank">Chandan Kumar Gupta</a></strong> </div>
</div>
Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-41859658395304975592014-06-20T02:01:00.000-07:002015-06-15T00:20:33.771-07:00PROCESS TO APPOINTMENT OF AUDITOR<div dir="ltr" style="text-align: left;" trbidi="on">
<div align="center" class="MsoNormal" style="margin: 0in 0in 0.0001pt 4.8pt; text-align: center;">
<div style="text-align: justify;">
<b style="text-align: left; text-indent: -14.2pt;"><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><b style="text-align: left; text-indent: -14.2pt;"><u><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">IN CASE OF NEW COMPANY:</span></u></b></div>
</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><b><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Hold the Board Meeting
within 30 days of Incorporation and appoint the auditors Section 139(6)<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><b><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Consent of Auditors has to
be obtained and declaration that they are eligible for appointment and there
appointment is within the ceiling<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><b><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Appointment letter has to be
given to the Auditors within 15 days.<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><b><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">File Form ADT1 as annexure
to Form GNL2 within 15 days of the date of appointment<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><b><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><u><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">In
case of Delay:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">In
case Board does not appoint auditors within 30 days a GM will be called in 90
days for appointment of Auditors<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">File
MGT14 within 30 days of passing SR<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">File
ADT1 as annexure to Form GNL2 within 15 days from the date of appointment<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><u><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">IN CASE OF REAPPOINTMENT:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">With
effect from 1<sup>st</sup> Apr’14 an Auditor will be re-appointed for a period
of 5 years U/s139(1) of CA, 2013 however at every AGM held within 5 years the
matter will be placed for ratification by members<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Consent
of Auditors has to be obtained and declaration that they are eligible for
appointment and there appointment is within the ceiling<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Appointment
letter has to be given to the Auditors within 15 days.<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; mso-list: l1 level1 lfo1; text-indent: -14.2pt;">
<!--[if !supportLists]--><b><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><u><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">IN CASE OF CHANGE IN
AUDITORS OF THE COMPANY:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">The
Company is informed of resignation of Auditors or their disability to act as
Auditor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Hold
the Board Meeting to accept resignation and select new Auditors<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">NOC
has to be obtained from old auditors<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Consent
of Auditors has to be obtained and declaration that they are eligible for
appointment and there appointment is within the ceiling<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">GM
will be called within 21 clear days for appointment of Auditors<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Appointment
letter has to be given to the Auditors within 15 days.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">File
MGT14 within 30 days of passing SR<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="mso-list: l3 level1 lfo5; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Arial;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">File
ADT1 as annexure to Form GNL2 within 15 days from the date of appointment<o:p></o:p></span></div>
</div>
Anonymoushttp://www.blogger.com/profile/06843000465857232218noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-59885844850980141882014-06-10T04:20:00.002-07:002015-06-15T00:22:55.042-07:00REQUIRED DOCUMENTS FOR SERVICE TAX REGISTRATION<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 24.75pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Following
documents to be submitted along with ST-1 & Acknowledgement receipt.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 24.75pt; text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 24.75pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><span dir="LTR"></span><b><u><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">IN CASE OF
PARTNERSHIP FIRM:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Photocopy
of the PAN card of the Partnership firm(affixing the stamp along with partners
signature)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Complete
set of the Partnership deed.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address
proof of Partnership Firm, if premises is<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Owned:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address proof of the premises
like latest electricity bill, telephone bill, Bank statement etc. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Rental:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy of Rent agreement of the
office premises from landlord.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">NOC from Landlord (required in
stamp paper of Rs 10/- format enclosed)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy of ownership documents of
landlord like latest electricity bill, telephone bill, Bank statement etc. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Rent Receipt<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Pan
card of the partners(Signed by all the partners)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address
proof of the partners(Signed by all the partners)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Power
of attorney <b>or</b> Letter of authority (On the letter head of the
Partnership firm )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Annexure
A and B (On the letter head of the Partnership firm)<o:p></o:p></span><br />
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">8. Two photographs of each Partner</span><br />
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">9. Registration Certificate (if regd. under any other Department like Sales Tax, Excise, custom)</span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 24.75pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><span dir="LTR"></span><b><u><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">IN CASE OF
COMPANY:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy
of the PAN card in the Company (affixing the stamp along with director’s
signature)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: 'Bookman Old Style', serif; font-size: 12pt;">One copy of MOA/AOA of the company with affixing stamp and signature
of the directors in the first page, second page, last page of MOA and last</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;"> page of AOA.<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy
of certificate of incorporation of the company (Affixing the stamp along with
director’s signature.<b><u><o:p></o:p></u></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address
proof of Company, if premises is<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Owned:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Property Documents<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address proof of the premises
like Latest Electricity bill, Telephone bill, Bank statement etc. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Rental:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy of Rent agreement of the
office premises from landlord.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">NOC from Landlord (required in
stamp paper of Rs 10/- format enclosed)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy of ownership documents of
landlord like electricity bill, telephone bill, Bank statement etc. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 1in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Pan
card of each directors (Self attested by each director and affix the stamp of
the company)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address
proof of each directors (Self attested by each director and affix the stamp of
the company)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Power
of attorney or Letter of
authority (on the letter head of the company, format provided by us)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Annexure
A and B (on the letter head of the company, format provided by us)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Resolution
passed by the Board of Directors at meeting (On the letter head of the Company,
format provided by us)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Annexure
V (on the letter head of the company, format provided by us)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 40.5pt; text-align: justify; text-indent: -22.5pt;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">11.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Cancelled
cheque in the name of the company<o:p></o:p></span><br />
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">12. Two Photographs of each Directors</span><br />
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">13. </span><span style="font-family: 'Bookman Old Style', serif; font-size: 16px; text-indent: -24px;">Registration Certificate (if regd. under any other Department like Sales Tax, Excise, custom)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 24.75pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal;">
</span></span></b><!--[endif]--><span dir="LTR"></span><b><u><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">IN CASE OF SOLE-PROPRIETORSHIP:<o:p></o:p></span></u></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy
of the PAN card of the sole-proprietor (self attested by the sole-proprietor)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address
proof of the sole-proprietor (self attested by the sole-proprietor)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address
proof of sole-proprietorship firm, if premises is<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Owned:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Property Documents<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Address proof of the premises
like Latest Electricity bill, Telephone bill, Bank statement etc. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Rental:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy of Rent agreement of the office
premises from landlord.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">NOC from Landlord (required in
stamp paper of Rs 10/- format enclosed)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 1.25in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Copy of ownership documents of
landlord like electricity bill, telephone bill, Bank statement etc. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Annexure
V<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">Cancelled
cheque (Details information of the bank)<o:p></o:p></span><br />
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">6. Two Photographs of Proprietor</span><br />
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt;">7. </span><span style="font-family: 'Bookman Old Style', serif; font-size: 16px; text-indent: -0.25in;">Registration Certificate (if regd. under any other Department like Sales Tax, Excise, custom)</span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.75in; text-align: justify;">
<br /></div>
</div>
Anonymoushttp://www.blogger.com/profile/06843000465857232218noreply@blogger.com0tag:blogger.com,1999:blog-7228561285530618994.post-71041399078808008272014-03-23T09:59:00.002-07:002014-07-16T03:25:23.141-07:00TDS (Tax Deduction at Source)<div dir="ltr" style="text-align: left;" trbidi="on">
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Chandan Kumar Guptahttp://www.blogger.com/profile/00268544273435958690noreply@blogger.com0