POSTAL BALLOT

Purpose: Postal Ballot process gives an opportunity to the company’s members to exercise their votes (by postal or electronic mode), without being personally present and voting in a general meeting of the Company.  APPLICABLE PROVISIONS: Companies Act, 2013 (“Act”) – Section 2(65) and Section 110 Rule 20 & 22 of Companies (Management and Administration) Rules, […]

NSE FAQ’S – FOR LODR AMENDMENTS DATED MAY 05, 2021

NSE has, vide its Circular Ref: NSE/CML/2021/23 dated June 28, 2021, has provided the clarification on due dates by which the listed entities are required to comply with the amendment in SEBI LODR Regulations, 2015 notified on May 5, 2021. The Securities and Exchange Board of India vide notification dated May 05, 2021, have amended LODR Regulations, […]

STOCK EXCHANGES COMPLIANCES DUE FOR JULY, 2021 (EXCEPT FOR EVENT BASED COMPLIANCE)

Rules / Regulations/ Act Section/ Rule/ Regulation No Type of Form/ Filing Authority with whom file/submission has to be made etc Particulars Due Date/ Due Month/ Effective Date  if any SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation 27(2)(a) Corporate Governance Report BSE and NSE  Within 21 days from the end of the quarter. […]

NFRA & ANNUAL RETURN BY AUDITOR

CONSTITUTION AND DUTIES OF NFRA National Financial Reporting Authority (“NFRA”) was constituted by Government of India on October 1, 2018, in terms with sub-section 1 of Section 132 of the Companies Act, 2013 (“Act”), which mentions the constitution of NFRA to provide for matters relating to accounting and auditing standards under the Act. As per […]

Issuance of Benefits/Scrips under various export promotion schemes kept on HOLD

The Government provides various benefits under various schemes like MEIS, SEIS, ROSL, ROSCTL  to exporters of goods and services in the DGFT IT modules. Due to changes in allocation procedure, the Government had put on hold acceptance, processing, and issuance of claims vide trade notice no. 08/2021-22 dated 08th July 2021. Till further notice, no […]

Inclusion of Retail and Wholesale trades as MSMEs

Minister of MSME and Road Transport and Highways Shri Nitin Gadkari announced revised guidelines for MSMEs with inclusion of Retail and Wholesale trades as MSMEs. The revised guidelines will benefit 2.5 Crore Retail and Wholesale Traders. Retail and wholesale trade were left out of the ambit of MSME, now under the revised guidelines, retail and […]

TDS u/s 194Q @ 0.01% on Purchase of Goods

From 1st July 2021, Buyer of Goods has to deduct TDS @ 0.01% u/s 194Q if his turnover exceeds Rs. 10 Crores in the preceding previous year and purchases from the Resident Seller exceeds Rs. 50Lakhs. A higher rate of TDS @5% will be applicable if the Seller fails to furnish PAN to the buyer. […]

Tax deduction at higher rate in case of certain non-filers (specified persons)

Tax deduction under section 206AB or tax collection section 206CCA at higher rate in case of certain non-filers (specified persons) with respect to tax deductions (other than under sections 192, 192A, 194B, 194BB, 194LBC and 194N) and tax collections. The higher rate is twice the prescribed rate or 5%, whichever is higher. A specified person […]