When police may arrest without warrant -Code of Criminal Procedure Act, 1973-Khanna & Associates LLP

Code of Criminal Procedure Act, 1973

When police may arrest without warrant.-

Any police officer may without an order from a Magistrate and without a warrant, arrest any person–

who has been concerned in any cognizable offence, or against whom a reasonable complaint has been made, or credible information has been received, or a reasonable suspicion exists, of his having been so concerned; or
who has in his possession without lawful excuse, the burden of proving which excuse shall lie on such person, any implement of house-breaking; or
who has been proclaimed as an offender either under this Code or by order of the State Government; or
in whose possession anything is found which may reasonably be suspected to be stolen property and who may reasonably be suspected of having committed an offence with reference to such thing; or
who obstructs a police officer while in the execution of his duty, or who has escaped, or attempts to escape, from lawful custody; or
who is reasonably suspected of being a deserter from any of the Armed Forces of the Union; or
who has been concerned in, or against whom a reasonable complaint has been made, or credible information has been received, or a reasonable suspicion exists, of his having been concerned in, any act committed at any place out of India which, if committed in India, would have been punishable as an offence, and for which he is, under any law relating to extradition, or otherwise, liable to be apprehended or detained in custody in India; or
who, being a released convict, commits a breach of any rule made under sub-section (5) of section 356; or
for whose arrest any requisition, whether written or oral, has been received from another police officer, provided that the requisition specifies the person to be arrested and the offence or other cause for which the arrest is to be made and it appears there from that the person might lawfully be arrested without a warrant by the officer who issued the requisition.

(2) Any officer in charge of a police station may, in like manner, arrest or cause to be arrested any person, belonging to one or more of the categories of persons specified in section 109 or section 110.

Procedure when police officer deputes subordinate to arrest without warrant.-

(1) When any officer in charge of a police station or any police officer making an investigation under Chapter XII requires any officer subordinate to him to arrest without a warrant (otherwise than in his presence) any person who may lawfully be arrested without a warrant, he shall deliver to the officer required to make the arrest an order in writing, specifying the person to be arrested and the offence or other cause for which the arrest is to be made and the officer so required shall, before making the arrest, notify to the person to be arrested the substance of the order and, if so required by such person, shall show him the order.

(2) Nothing in sub-section (1) shall affect the power of a police officer to arrest a person under section 41.

Person arrested not to be detained more than twenty-four hours.-

No police officer shall detail in custody a person arrested without warrant for a longer period than under all the circumstances of the case is reasonable, and such period shall not, in the absence of a special order of a Magistrate under section 167, exceed twenty-four hours exclusive of the time necessary for the journey from the place of arrest to the Magistrate’s Court.

KHANNA & ASSOCIATES is a 70 year old taxation lawyer and chartered accountant firm .It includes Company Secretary , MBA s, Taxation Lawyers and Chartered Accountant. We are an international law firm . We provide various services legal to finance .

KHANNA & ASSOCIATES is a full service Law Firm handling all legal matters on Civil, Criminal, Business, Commercial, Corporate, Arbitration , Labor & Service subjects in law, in all courts as well as Tribunals. An individualized service by members with decades of experience ensures total satisfaction to the clients.

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Procedure for change of name under Companies Act, 2013

Procedure for change of name under Companies Act, 2013

Change in name of the Company involves alteration of Clause I of the Memorandum of Association of the Company. Section 13 of the Companies Act, 2013 regulates the process of alteration of Memorandum of Association of companies. Section 13 of the Companies Act, 2013 says that name of a company may be changed by passing a Special resolution in the general meeting and with the approval of the Central Government..

Procedure for change in Name clause of the Company involves alteration in the Memorandum of Association (hereinafter referred to as “Memorandum”) of the Company. Hence it is necessary to discuss some basis information about Memorandum of the Company.

As per section 4(6) the Memorandum of a company shall be in respective forms specified in Tables A, B, C, D and E in Schedule I as may be applicable to such company. As per section 4(1) Memorandum contains following important clauses:

Name Clause which contains name of the Company,
Registered Office Clause which contains State of India where registered office of the company is situated.
Objects clause of the Company and matters considered necessary in furtherance thereof,
Liability Clause which defines liability of members of the company; and
Share Capital clause which defines Authorized share capital of the company.

Alteration of Memorandum of Association

Alteration of Memorandum of Association may be of following kinds:

Alteration in the name clause [Section 13 (2) and (3)]
Alteration in the Registered Office Clause [Section 13 (4) (5) and (7)]
Alteration in the object clause [Section 13 (8) and (9)]
Alteration in the Capital clause [Section 61 read with section 64]

ALTERATION OF MEMORANDUM OF ASSOCIATION DUE TO CHANGE IN NAME CLAUSE

Change in Name clause of the Company involves alteration of Memorandum of Association (hereinafter referred to as “Memorandum”) of the Company. Main provisions related to alteration of Memorandum are given in Section 13 of the Companies Act, 2013 read with Companies (Incorporation) Rules, 2014.

Applicability of Section 13:

Section 13 of Companies Act 2013 regulates the overall process for amendment in Memorandum of Association and it is applicable to all companies. All clauses of Memorandum except Capital clause can be altered by following the provisions of Section 13 of Companies Act, 2013 by passing special resolution.

For alteration of any of the clauses of Memorandum, consent of members by way of Special Resolution is required. However, in case of alteration of capital clause, consent of members by way of Ordinary Resolution as stated in section 61 is required.

Kindly check my Article, available at the link below, for Alteration in the registered office Clause and Share Capital clause:

PROCEDURE FOR CHANGE IN NAME CLAUSE

Secretarial procedure for alteration in Name clause is given below:

Calling of Board Meeting: Issue notice in accordance with the provisions of section 173(3) of the Companies Act, 2013, for convening a meeting of the Board of Directors to consider the need and reason for changing name of the company and give its in-principal approval for change in name of the Company;
Seeking name availability for proposed new name from the ROC

As per section 4(4) read with Rule-9 of Companies (Incorporation) Rules, 2014, application for the reservation/availability of name shall be in Form no. INC.1 along with prescribed fee of Rs. 1,000/-. In selection of Company name should be in accordance with name guidelines given in Rule-8 of Companies (Incorporation) Rules, 2014.

After approval of name ROC will issue a Name availability letter w.r.t. approval for availability of name for a proposed company. As per section 4(5), available name will be valid for a period of 60 Days from the date on which the application for Reservation was made.

Approval of members in general meeting

After getting name availability from the ROC, the Board shall convene a general meeting of members for the purpose of getting member’s approval through passing special resolution. Find below stepwise procedure for calling General Meeting:

Fix date, time and place for holding Extra-ordinary General meeting (EGM) to get approval of shareholders, by way of Special Resolution, for amendment in Name clause of Memorandum. This amendment in Name clause of Memorandum shall be in accordance with the requirement of section 13 of the Companies Act, 2013;
To approve notice of EGM along with Agenda and Explanatory Statement to be annexed to the notice of General Meeting as per section 102(1) of the Companies Act, 2013;
To authorise the Director or Company Secretary to issue Notice of the Extra-ordinary General meeting (EGM) as approved by the board under clause 1(c) mentioned above.

Issue of EGM Notice: Issue Notice of the Extra-ordinary General meeting (EGM) to all Members, Directors and the Auditors of the company in accordance with the provisions of Section 101 of the Companies Act, 2013;
Holding of General Meeting: Hold the Extra-ordinary General meeting (EGM) on due date and pass the necessary Special Resolution under section 13(1) of the Companies Act, 2013, for change in Name clause of Memorandum.
ROC Form filing:
E-form MGT.14

As per section 13(6), Company is required to file Special Resolution passed by shareholders for alteration of Memorandum with concerned Registrar of Companies. Hence, file form MGT.14 within 30 days of passing of Special Resolution with the concerned Registrar of Companies, with prescribed fees and along with following attachments:

Notice of EGM;
Minutes of EGM
Certified True copy of Special Resolution;
Altered Memorandum of Association;
Certified True copy of Board Resolution may be attached as an optional attachment.

For more clarity about form MGT.14 read my article available at the link mentioned below:

E-form INC.24

Form INC.24 is required to be filed within 30 days of EGM in order to obtain approval of Central Government (power delegated to ROC) for change in Name of the Company. Form INC.24 has been introduced in place of old E-form-1B which was required to be filed to obtain approval of Central Government for change in Name of the Company. Find below few points regarding form INC.24:

Form INC.24 is required to be filed after form INC.1 and MGT.14 as form INC.24 has compulsorily asked about SRN of form INC.1 and MGT.14.

KHANNA & ASSOCIATES is a 70 year old taxation lawyer and chartered accountant firm .It includes Company Secretary , MBA s, Taxation Lawyers and Chartered Accountant. We are an international law firm . We provide various services legal to finance .

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Highlights of Seventh pay commission -Khanna & Associates

It may be one of the lowest pay hikes for the Central government staff and pensioners in the last few decades, but the overall 23.55% increment in their salaries, allowances and pensions resulting from the clearance of the Seventh Pay Commission recommendations by the Union Cabinet on Wednesday would cost the government a whopping Rs 1.02 lakh crore./KHANNA & ASSOCIATES

Under the revised pay scale, the starting salary for a junior government official has been more than doubled to Rs18,000 per month from the current Rs 7,000 a month. For the Class I officers, it has been raised to Rs 56,100 per month.
The commission, which reviews the salaries of government staff every 10 years, has capped the government remunerations at Rs2.5 lakh per month, which is also over two times of today’s ceiling of Rs90,000 per month.
The increase in both salaries and pensions is 2.57 times more over the Sixth Pay Commission. The Cabinet also improved recommended salaries in defence to give a hike of 2.67 times as against 2.57 times to the civilians to ensure parity with the para-military forces. Those in the Armed Forces get the highest as their salary hike is from Rs 21,000 to Rs 31,500.
The commission’s recommendations would be implemented retrospectively from January 1. Among its other suggestions, which will affect 47 lakh government employees and 52 lakh pensioners, are retention of the current 3% increment rate, application of fitment factor of 2.57 for revision of pay and pension across all levels of pay matrices and doing away with 52 allowances and merging 36 of them./KHANNA & ASSOCIATES
The recommendation of the commission to raise the ceiling of House Building Advance (HBA) to Rs25 lakh from Rs 7.50 lakh has also been given a nod by the Cabinet. However, all interest-free loans have been abolished except for those taken for medical treatment, travel allowance (TA) on tour or transfer, TA for family of deceased employees and leave travel and conveyance (LTC).
The pay commission’s recommendation to reduce as many as 196 kinds of allowances has been kept in abeyance. The Cabinet decided to constitute a committee headed by the finance secretary for further rationalisation of allowances and asked for its report within four months. Until then, the current allowances will continue.
At a press conference after the Cabinet decision was announced, Jaitley said that the government had already provisioned for the incremental expenditure on account of it. “I have already provided for it (pay hike, pension and allowance costs) in this year’s budget estimate. Therefore, this amount doesn’t come to us as a surprise,” he said.

According to him, the consumption demand generated from the flush of money in the economy was “one of the important need of the economy” at a time when demand in global markets was sluggish.

We countrymen can only hope that whatever may be the policies of government, they must not burn holes in our little pockets.
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House Rent Allowance/HRA exemption under the Income Tax Rules -Khanna & Associates

We would all agree that avenues of tax optimisation for salaried individuals are limited. Most of the companies widely offer accommodation benefit to its employees in the form of allowance or in kind. The existing tax provisions provide beneficial tax treatment both in case of house rent allowance (HRA) and rent-free accommodation (RFA)./Khanna and Associates

The quantum of HRA exemption under the Income Tax Rules shall be least of the following:

* HRA received

* 50% of the salary if the rented property is located in Mumbai, Delhi, Chennai or Kolkata or 40% of salary in case of other cities

* Actual rent paid less 10% of salary

Salary for the purpose of calculating HRA exemption includes basic salary, dearness allowance and commission based on fixed percentage of turnover, but excludes all other allowances and perquisites.

In order to claim HRA exemption, where rent paid during the year exceeds Rs 100,000 a year, employees are required to submit Form No. 12BB to the employer, incorporating the name, address and Permanent Account Number (PAN) of the landlord. In case the landlord does not have a PAN, a declaration to this effect from the landlord, along with the name and address of the landlord should be given to the employer. Employees are exempted from production of rent receipt to employer, if the house rent allowance is up to Rs 3,000 per month or Rs 36,000 a year./Khanna and Associates

Rent-free accommodation

Many companies also provide rent free accommodation (RFA) to some of its senior level employees. It is particularly prevalent in case of expatriates, where landlords generally prefer entering into lease agreements directly with the employer. The benefit so provided by the company is a taxable perquisite which is calculated as follows:

a)If accommodation is owned by employer:

* 15% of salary in cities having population more than 25 lakhs;

* 10% of salary in cities having population between 10 lakhs to 25 lakhs;

* 7.5% of salary in other areas

b)If accommodation is leased by employer, taxable value will be lower of the following:

* 15% of salary in case of residential house and 24% for hotel accommodation; and

* Actual rent payable by the employer as reduced by rent paid by the employee (if any)

Salary for the purpose of calculating RFA includes basic salary, dearness allowance, bonus, commission, all taxable allowances and any monetary payment chargeable to tax.

The above valuation rules can serve as a guide to determine the take home salary in the hands of an employee to whom either of the two benefits are extended by the company.

Salaried employees have limited avenues for tax planning; hence corporates could make use of HRA and RFA as effective tools for reducing their employees’ tax burden./Khanna and Associates.
KHANNA & ASSOCIATES is a full service Law Firm handling all legal matters on Civil, Criminal, Business, Commercial, Corporate, Arbitration , Labor & Service subjects in law, in all courts as well as Tribunals. An individualized service by members with decades of experience    ensures total satisfaction to the clients.
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Benefits of outsourcing/What is outsourcing? -Khanna & Associates

What is outsourcing?

Outsourcing refers to the way in which companies entrust the processes of their business functions to external vendors. Any business process that can be done from an offshore location can be outsourced. This includes functions like transaction processing, payroll and order and inventory management to name a few. Plus, there are a whole lot of call center services that are being outsourced as well. Some of the processes that can be outsourced to providers are accounting and book keeping service, business process outsourcing, text and editing services, image manipulation services, OCR clean up services, legal process outsourcing , transcription services, data conversion services, call center services etc.StartupSolicitors

Benefits of outsourcing your business processes

There are many benefits of outsourcing your business processes to destinations around the world. Some of them are:

Cost advantages

The most obvious and visible benefit relates to the cost savings that outsourcing brings about.
You can get your job done at a lower cost and at better quality as well. Due to the difference in wages between western countries and Asia, the same kind of work that is done over there can be done in India at a fraction of the cost. There is a cost savings of around 60% by outsourcing your work to India. Plus, the quality of the services provided is high thereby ensuring that low-cost does not mean low-quality.

Increased efficiency

When you outsource your business needs to an outsourcing partner like Syncronisers, they bring years of experience in business practices and expertise in delivering complex outsourcing projects. Thus, they can do the job better with their knowledge and understanding of the domain. This leads to an increase in productivity and efficiency in the process thereby contributing to the bottom-line of your company.

Focus on core areas

Outsourcing your business processes would free your energies and enable you to focus on building your brand, invest in research and development and move on to providing higher value-added services.

Save on infrastructure and technology

Outsourcing eliminates the need for investment in infrastructure as the outsourcing partner takes the responsibility of the business processes and hence develops infrastructure for the same.

Access to skilled resources

You no longer need to invest in recruiting and training expensive resources for your business. Providers like Syncronisers Solutions take care of the resourcing needs with their pool of highly skilled resources. The resources employed by these companies are well educated in the respective business areas and are experienced in handling the business needs of companies that want to outsource.

Time zone advantage

Apart from the cost advantage, the other much touted benefit has to do with the time zone differential between your country and the location you are outsourcing to. Get your job done while you are closed for the day and wake up to your service being delivered the next morning. This unique advantage gives you the benefit of round-the-clock business operations

Faster and better services

Make your service offerings better with high quality deliverables and decrease the lead time it takes for your product to reach the marketplace. Thus you would be faster in getting your ideas converted into products and better at delivering the value-added proposition.

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The model GST law as released by the Government -Khanna & Associates LLP

The model GST law as released by the Government / Empowered Committee on GST is in public domain since mid June 2016. The proposed provisions only conveys the Government’s intention to levy GST in India and the manner in which it will be administered, levied , collected and implemented.

However, the said proposed provisions require refinement, improvement and changes in order to be business friendly and lead to ease of doing business, boost economic growth, tax collection and balancing between inflation, revenue neutrality and participation of citizens by way of contribution to the exchequer in the form of goods and service tax.

It is desirable and expected that the draftsmen should consider the following suggestions and inputs while finalizing the model law in its present form .

Specific Suggestions

Multiple state wise registrations will be a major hurdle for service providers who operate in multiple states or all India basis.
Procedures proposed for registration and returns are complex, cumbersome and regressive. Provision of classification, valuation supply etc also go against the principle of ease of doing business.
Department should not have power to refuse registration ab initio which will adversely affect the business men. Grant of registration must be made obligatory as is at present.
Multiple registrations of same person in different states should be done away with. The concept of centralized registration should be provided for. Further, the assessee should be mandated to provide in his return, the details of all locations from which supply of goods / services is made by him.
Threshold limit for registration should be common for entire country. Presently it is proposed Rs. 4 lakh for North East and Rs. 9 lakh for others. Alternatively, there should be a sunset clause for this, (say 2 years).
Definition of aggregate turnover be suitably amended so as to exclude the value of exempt and non-taxable supplies from aggregate turnover to make it meaningful and objective. Otherwise the purpose of exemption / threshold will be defeated.
Definition of supply should be ‘comprehensive’ and not inclusive. It is defined as ‘supply includes’ rather than supply means….’. This will add to litigation. The supply of capital goods (whether to own depot or to the customer) be kept outside the purview of GST , and only the leasing / renting / transfer of right to use the asset be subject to tax.
Inter-state activities should exclude activities of same person. These activities are unnecessary under the GST law, unworkable and will be tantamount to creating inter-state fiscal frontiers, impeding free flow of goods and / services within the common market of India.
The definition of manufacturer should be delinked from Central Excise Act and an elaborate definition of the term ‘manufacture’ be provided to avoid litigation and interpretational issues.
Threshold exemption limit should be kept at least at Rs. 25 lakh for services and Rs. 2 crore for goods as anybody with lower limit can always voluntarily get registered. Also, small and medium entities may find it difficult to maintain electronic records and wish to avoid unnecessary inspections / litigations from the tax Department.
Composition Scheme is meant for small taxable persons like neighborhood stores who does not keep record of their turnover and does not issue invoices. No facility is given to them in case they are expected to keep their turnover record. Also, the rate of tax should be percentage of their taxable supplies (inputs), the record of which exist in electronic ledger. Linking of rates with total turnover will distort the total scheme.
Composition threshold should be not below Rs. one crore. Disallowing composition benefit to the persons who effect any interstate supply of goods and / or services shall work against the interest of small assessees as there might be a possibility that in aggregate turnover of Rs. 50 lakhs only a small amount constitute inter-state supply of goods or services which will deny him of the benefit of composition scheme.
Valuation rules are too cumbersome so as to even prescribe valuation of services without consideration.
Transaction value of goods and services should factor the ‘discounts’. There should be no tax on free supplies.
In GST system, it is expected that the figures submitted for GST returns will be validated with figures submitted to Income tax. Given the fact that the sale and provision of services is one of the factors for charging of tax, the taxable figures in GST will be far different than figures in accounts or in income tax. A system needs to be built so that the figures in other data base could be used for validation of figures in GST.
The concept of granting input tax credits based on the matching concept of uploading data and filing of valid returns by the supplier of such taxable person will most certainly lead to innumerable amount of litigations on account of a few unscrupulous dealers.
Input tax credit (Cenvat) should not be denied to real estate sector and allowed to works contracts only. Guidelines for valuation of land should be made clear and transparent. Also, non-subsuming of stamp duty in GST should be reconsidered.
Reversal of input tax credit used for goods and / or services used for personal or private consumption should be allowed.
Concept of TCS to be done away with as it proves to be detrimental to small suppliers and leads to blockage of funds in TCS.
Rate of interest on delay in payment of refunds by the Government should be kept at par with the provisions relating to interest payable on delay in payment of taxes by the tax payer.
Requirement of double payment of taxes be eliminated. Further, the refund / adjustment procedure for such cases be made fast-tracked, simple and quick.
Government should not hurry implementation of GST from April, 2017. There is lot of ground work to be done. The most important is awareness, education, training and trial runs. 1^st April 2017 is not that sacrosanct but introduction of a perfect law at the right time is more important. Country can wait for a strong and robust GST law for some more time.

General suggestions

It should be ensured that all states have verbatim same provisions for rates, levy, administration and procedures. Only negative list or exemptions may vary based on regional issues.
A large number of compliances / returns / reconciliations are proposed. This will only burden all stakeholders; will make GST inefficient and a regressive tax. Cost of compliance will be major issue which may take away the benefits of GST.
Smooth, transparent and simple transition provisions are needed rather than revenue centric provisions. These ought to be practical too. Transitional provisions should bear this objective. Supplies effected under the current tax regime, but which are delivered or received after the date of implementation of GST, normally referred to as goods – in – transit. The transitional provisions should suitably provide for credit of taxes / duties paid under the current law.
Refund of any credit balance other than for exports is not allowed. This should be allowed subject to safeguards / limitations.
Special focus on awareness and training of all-officers, professionals and assessees is required including making available literature on GST available in different languages.
Current / past disputes on GST introduction should be proactively addressed by way of speedy redressal of cases and / or practical, proactive and objective Dispute Resolution Scheme so that baggage of disputes in not carried forward.
Non compliances attract very harsh and heavy penalties / punishment and need to be diluted in view of GST being a new levy and new law. Prosecution threshold should be kept at Rs. 2 crores as minimum. There should be a provision that except in fraudulent cases, no arrest / prosecution be made in first year of implementation.
No new taxes should be allowed to be levied by states in GST regime when compensation for revenue loss, if any is guaranteed.
GST is the future tax. GST law should, therefore be forward looking and open for futuristic businesses such as e-commerce, technology based, IT etc and recognize internet, digital economy, start ups etc.

GST law should be a very simple tax law as the proposed law / provisions are too complex to understand by a common man.

KHANNA & ASSOCIATES is a full service Law Firm handling all legal matters on Civil, Criminal, Business, Commercial, Corporate, Arbitration , Labor & Service subjects in law, in all courts as well as Tribunals. An individualized service by members with decades of experience              ensures total satisfaction to the clients.
We Provide services are:
•   Accounting Services
•   Auditing & Assurance Services
•   Advisory Services
•   Business Services
•   Corporate Services
•   International Services
•   Financial & Corporate Services
•   Foriegn Exchange Services
•   STPI Services
•   Taxation Services
•   Trademark & Copyright Related Services
•   NRI Related Services
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GST / Goods And Services Tax- One Country One TAX – Khanna & Associates LLP

The word GST has become a talk of the town these days. Here are ten key points about the bill that you need to understand.

1. GST is a uniform indirect tax levied on goods and services across a country. Many developed nations tax manufacture, sale and consumption using a single, comprehensive tax.

2. Central Taxes GST would replace Central Excise Duty, Service Tax, Additional Duties of Excise & Customs, Special Additional Duty of Customs, and cesses and surcharges on supply of goods and services.

3. State Taxes GST would replace VAT, Central Sales Tax, Purchase Tax, Entry Tax, Entertainment Tax, taxes on advertisements, lotteries, betting and gambling, and state cesses and surcharges.

4. The main objectives of GST would be to eliminate excessive taxation. Central and state agencies often calculate taxes based not on the original cost of the product, but over and above the several layers of tax already levied on the product. This negatively affects the Gross Domestic Product of a nation.

GST is also expected to disincentivize tax evasion, lower tax rates, and make business operations easier.

5. The current NDA government and the Opposition disagree over the contents of the GST Bill

6. According to PRS Legislature Research, the 2011 Bill defined GST as any tax on the supply of goods or services, except taxes on the supply of petroleum crude, high speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption.

7. The 2011 Bill provided for the creation of the Goods and Services Tax Dispute Settlement Authority to adjudicate disputes between the central government and state governments on the issues of GST resulting in any loss in revenue, and affecting the harmonized structure of the tax. The 2014 Bill deleted the provision of such an authority.

8. The 2014 Bill defined GST as any tax levied on the supply of goods, or services, except taxes on the supply of alcoholic liquor for human consumption.

9. In addition, the 2014 bill also deleted a provision of the 2011 bill that imposed restrictions on states on taxation of products deemed of special importance in inter-state trade or commerce.

10. It also removes a 2011 provision allowing states to tax the entry of goods into a local area that are for use or sale only to the extent levied by a Panchayat or a Municipality.

Which taxes at the Centre and State level are being subsumed into GST?

At the Central level, the following taxes are being subsumed:
a. Central Excise Duty,
b. Additional Excise Duty,
c. Service Tax,
d. Additional Customs Duty commonly known as Countervailing
Duty, and
e. Special Additional Duty of Customs.
At the State level, the following taxes are being subsumed:
a. Subsuming of State Value Added Tax/Sales Tax,
b. Entertainment Tax (other than the tax levied by the local bodies),
Central Sales Tax (levied by the Centre and collected by the
States),
c. Octroi and Entry tax,
d. Purchase Tax,
e. Luxury tax, and
f. Taxes on lottery, betting and gambling.

What are the major features of the proposed payment procedures under GST?
The major features of the proposed payments
procedures under GST are as follows:
i. Electronic payment process- no generation of paper at any
stage
ii. Single point interface for challan generation- GSTN
12
iii. Ease of payment – payment can be made through online
banking, Credit Card/Debit Card, NEFT/RTGS and through
cheque/cash at the bank
iv. Common challan form with auto-population features
v. Use of single challan and single payment instrument
vi. Common set of authorized banks
vii. Common Accounting Codes.

KHANNA & ASSOCIATES is a full service Law Firm handling all legal matters on Civil, Criminal, Business, Commercial, Corporate, Arbitration , Labor & Service subjects in law, in all courts as well as Tribunals. An individualized service by members with decades of experience    ensures total satisfaction to the clients.
We Provide services are:
•   Accounting Services
•   Auditing & Assurance Services
•   Advisory Services
•   Business Services
•   Corporate Services
•   International Services
•   Financial & Corporate Services
•   Foriegn Exchange Services
•   STPI Services
•   Taxation Services
•   Trademark & Copyright Related Services
•   NRI Related Services
•   Corporate Governance Services
•   Service Tax
Strat up/stand up india service

Contact Us:
•   www.khannaandassociates.com
•   www.cafirm.khannaandassociates.com
•   www.bestdivorcelawyer.in
•   www.domesticviolence.co.in
IN-+91-946160007
US-+1-80151-20200

• info@khannaandassociates.com
• cafirm.khannaandassociates@gmail.com

A Complete Guide to Mutual Consent Divorce

Divorce of #NRI -Khanna & Associates LLP

A COMPLETE GUIDE ON DIVORCE OF NRI

Many non-resident Indians (NRI) come to India to marry girls who are also aspirants to migrate from India by this marriage relation. It is often seen that some NRIs marry local girls, enjoy them and return to the foreign countries with vague hopes behind that their wives would be taken after completion of official formalities. But all those hopes are never materialized. Sometimes they receive papers in India in the form of foreign divorce decree. In the Punjab it is said that the NRI matrimonial frauds account for at least one-fifth of women related complaints to the Punjab State Women’s Commission!

No doubt you can file the case in US and got the divorce over there also but to imply the same in India you have to file the case in India also. Coz you enter into the marriage in India and it is Indian court only who can make divorce also. So the best way is attend the Indian court else even getting divorce from US, you have to again file a case in India to validate and execute the order in India and there are very few lawyers who act on International law and treaties. Further without executing the divorce of first wife you cannot arrange second wife in India in respect of any city. It will amount to bigamy and you will be dealt with criminal charges. The same was held in the case of Y. Narasimha Rao & Ors. v. Y. Venkata Lakshmi & Ors.

The Hon’ble Supreme Court in the case of Smruti Pahariya Vs Sanjay Pahariya has held the personal presence of both parties required for the purpose giving evidence to show to the satisfaction of the Family court that the consent for divorce exist till the end, there is no withdrawal of the consent by either of them & if any of them is absent there will be no presumption that consent given during the first motion for the divorce shall continue till the end hence both of them should be present at the time of second motion too for ascertaining their consent for divorce.

If both the NRI spouses are Indians and have been married under Hindu marriage Act of 1955 they can seek divorce with mutual consent under section 13-b that provides for divorce by mutual consent.

As far the fault divorce proceeding if the other party fail to file his/her defense the divorce proceedings shall be done ex-parte against that person, the evidence of the petitioner recorded & the decree of divorce passed, whether the other party accept the grounds of divorce or not, his/her absence means he/she has no defense/remain uncontested hence proceeded ex-parte.

Khanna & Associates LLP founded in 1948 by Late Amarnath Singh Khanna is a giant of its kind.It is a conglomerate of Diversified Acumen with its verticals ranging from Legal to Finance .

Khanna & Associates have associates accross the globe and human resource which are one of its kind .

KHANNA & ASSOCIATES is a full service International Law Firm handling all legal matters on Civil, Criminal, Business, Commercial, Corporate, Arbitration , Labor & Service subjects in law, in all courts as well as Tribunals. An individualized service by members with decades of experience ensures total satisfaction to the clients.

The firm relies on the latest computing and communications equipment to enable fast and cost effective services to clients. It makes complete usage of a practical and effective precedent development system to ensure uniformity and time management. The firm has adapted itself successfully to the modern day demands of global competitiveness and competence.

We Provide services are:

Legal Outsourcing Work (LPO)
Matrimonial
Civil and Criminal
International domain
Infringement of Fundamental Rights
Family Law
Landlord Tenant and Property disputes
Service, Employment and Education matters
Money Recovery
Cheque dishonor
Consumer Disputes – Appellate
Government
Motor Accident Claims
Contracts
Arbitration & Conciliationt
Media laws
Intellectual property/information technology laws
Commercial and corporate transactions

Contact Us:

khannaandassociates.com
cafirm.khannaandassociates.com
bestdivorcelawyer.in
domesticviolence.co.in

IN-+91-9461620007 ,9461620006

US-+1-80151-20200

info@khannaandassociates.com

cafirm.khannaandassociates@gmail.com

What is an annulment of marriage?/What is the difference between a divorce and an annulment?-Khanna & Associates

A COMPLETE GUIDE ON ANNULMENT OF MARRIAGE IN HINDU LAW

A Legal procedure which cancels a marriage between a man and a woman is ‘ANNULMENT’. Annulling a marriage is, legally declaring that the marriage between the two never existed or was never valid.

A marriage can be declared null and void if certain legal requirements were not met at the time of the marriage. If these legal requirements were not met then the marriage is considered to have never existed in the eyes of the law. This process is called annulment. It is very different from divorce in that while a divorce dissolves a marriage that has existed, a marriage that is annulled never existed at all. Thus unlike divorce, it is retroactive: an annulled marriage is considered never to have existed

A petition for annulment can be moved based on certain grounds and these grounds are :

Fraud : one of the spouses agreed to marry other based on the misrepresentation or on the lies.
Forced Consent : when one of the spouses was threatened or forced into marriage with the other spouse.
Bigamy : when either of the spouse was already married to someone else at the time of the marriage in question.
Underage : either spouse was too young to be married, or too young to be married without required parental or court consent.
Mental Illness
Marriage prohibited by law : marriage between parties who comes under prohibited relationships.
Inability to Consummate Marriage : either spouse was physically incapable of having sexual relations or impotent during the marriage.
Mental Incapacity : when either of the spouse was unable to make the informed consent under the influence of alcohol or drugs at the time of the marriage.

For getting an annulment, a person needs to fill needs to meet the residency requirements of the state that they live in. The jurisdictional requirements are similar to those required for dissolution or divorce: one of the parties must live in the state where the marriage annulment is filed for a continuous ninety-day period. Similar to a divorce filing, marriage annulment case proceeds with a filing, petition, summons, and ancillary documents. An annulment case can be initiated by either the husband or the wife in the marriage. The annulment procedure is similar to that of a standard divorce. A divorce can be much more complicated than an annulment.

Annulment of marriage is very important as there is no point in continuing the marriage which was solemnized on the strength of Fraud, Misrepresentation, Bigamy, etc.

Void Marriages:

Nullity of marriage and divorce- Void marriages – Any marriage solemnized after the commencement of this Act shall be null and void and may, on a petition presented by either party thereto, against the other party be so declared by a decree of nullity if it contravenes any one of the conditions specified in clauses (i), (iv) and (v) of Section 5 of the Hindu Marriage Act 1955

Voidable Marriages:

A voidable marriage (Section 12 of Hindu Marriage Act, 1955 )is one where an annulment is not automatic and must be sought by one of the parties. Generally, an annulment may be sought by one of the parties to a marriage if the intent to enter into the civil contract of marriage was not present at the time of the marriage, either due to mental illness, intoxication, duress , fraud or the marriage is in contravention of the condition specified in clause (ii) of Section 5

Section 5 Condition for a Hindu Marriage – A marriage may be solemnized between any two Hindus, if the following conditions are fulfilled, namely:

(i) Neither party has a spouse living at the time of the marriage;

(ii) At the time of the marriage, neither party,-

(a) is incapable of giving a valid consent of it in consequence of unsoundness of mind; or

(b) though capable of giving a valid consent has been suffering from mental disorder of such a kind or to such an extent as to be unfit for marriage and the procreation of children; or

(iii) The bridegroom has completed the age of twenty one years and the bride the age of eighteen years at the time of the marriage;

(iv) The parties are not within the degrees of prohibited relationship unless the custom or usage governing each of them permits of a marriage between the two;

(v) The parties are not sapindas of each other, unless the custom or usage governing each of them permits of a marriage between the two:

An annulment may be granted when a marriage is automatically void under the law for public policy reasons or voidable by one party when certain requisite elements of the marriage contract were not present at the time of the marriage.

What is the difference between a divorce and an annulment?

An annulment of marriage is a legal decree that a marriage is null and void. Annulments are granted when a court makes a finding a marriage is invalid. While a divorce ends a legally valid marriage, an annulment treats the marriage as if it never existed.

What is the time limit to get an annulment?

An action for an annulment must be started by a certain time. The time limit depends on the type of marriage. The shortest time to start an annulment is 4 years after the marriage. If you have questions about the time limit to start an annulment, seek legal assistance in your local area .

Khanna & Associates LLP founded in 1948 by Late Amarnath Singh Khanna is a giant of its kind.It is a conglomerate of Diversified Acumen with its verticals ranging from Legal to Finance .Khanna & Associates have associates accross the globe and human resource which are one of its kind .

KHANNA & ASSOCIATES is a full service International Law Firm handling all legal matters on Civil, Criminal, Business, Commercial, Corporate, Arbitration , Labor & Service subjects in law, in all courts as well as Tribunals. An individualized service by members with decades of experience ensures total satisfaction to the clients.

We Provide services are:

Legal Outsourcing Work (LPO)
Matrimonial
Civil and Criminal
International domain
Infringement of Fundamental Rights
Family Law
Landlord Tenant and Property disputes
Service, Employment and Education matters
Money Recovery
Cheque dishonor
Consumer Disputes – Appellate
Government
Motor Accident Claims
Contracts
Arbitration & Conciliationt
Media laws
Intellectual property/information technology laws
Commercial and corporate transactions

Contact Us:

khannaandassociates.com
cafirm.khannaandassociates.com
bestdivorcelawyer.in
domesticviolence.co.in

IN-+91-9461620007 ,9461620006

US-+1-80151-20200

info@khannaandassociates.com

cafirm.khannaandassociates@gmail.com

what is the definition of Stridhan/Rights Of Women on Stridhan-Khanna & AssociatesLLP

A COMPLETE GUIDE ON STRIDHANA

Meaning of Stridhana: the word Stridhana is composed of two words: Stri (woman) and Dhana (Property). The word means the property belonging to a woman. As observed in Rajamma’s case, a gift given to a Hindu woman before and after her marriage constitutes woman’s property.

A Hindu female can secure the property from numerous sources but every such property cannot be Stridhana. Whether a property constitutes stridhan depends upon:

Sources of the acquired property.
The status of the female at the time of acquiring the property, i.e. maidenhood, married status or widowed.

SOURCES OF STRIDHAN:

Properties acquired from the following sources fall under the expression Stridhana-

Gift received from relatives.
Gifts and bequests from strangers during maidenhood.
Property obtained in partition.
Property got in lieu of maintenance.
Property acquired by inheritance.
Property acquired through technical skill and art.
Property acquired by compromise.
Property acquired by adverse possession.
Property purchased with the earnings of the stridhana or with savings of income from stridhana.

Property acquired lawfully from sources other than those mentioned above.

Rights of Women over Stridhana

The right depends upon the status and source of the stridhana-

Unmarried status – Any Hindu woman can dispose of the stridhana voluntarily. However if she is minor, minority renders the incompetency to the right of disposal.
Married status: The right of disposal of the stridhana varies with the nature of the stridhana. For this purpose the stridhana has been divided into saudayika and asaudayika stridhana. During marriage the saudayika stridhana gifts of love and affection) – gifts received by a woman from relations on both sides (parents and in-laws) could be alienated freely by her, but asaudayika stridhana all other types of Stridhana such as gifts from stranger, property acquired by self-exertion or the mechanical arts.
could be alienated by her with the consent of her husband only. This rule is subject to the condition that where husband and wife live together. Where both have departed, asaudayika stridhana can be disposed of by the wife even without the consent of her husband
During widowhood. – During widowhood the woman has an absolute and unrestricted right of alienation of property, irrespective of the fact whether it has been acquired prior or after the death of the husband. Thus she can alienate the properties without any constraint. So far as the question of succession to the property of a woman of bad character is concerned, her bad character does not extingui.sh the blood relationship.

STRIDHANA, ITS SUCCESSION UNDER HINDU SUCCESSION ACT, 1956:

Section 14 provided that every property which was in possession of a Hindu female at the time of the enforcement of the Act, whether acquired prior to or subsequent to the Act, became her absolute property.

Section 15 lays down that when a Hindu female dies intestate leaving her stridhana, it would devolve upon the following categories of heir according to the rules provided in Section 16 of the Act:

Firstly, upon sons and daughters(including the children of a predeceased son or daughter) and husband;
Secondly, upon the heirs of husband;
Thirdly, upon father and mother;
fourthly, upon the heirs of father;
fifthly, upon the heirs of mother;

Application under different laws

If her husband or any other member of his family who are in possession of such property, dishonestly misappropriate or refuse to return the same, they may be liable to punishment for the offence of criminal breach of trust under 405 & 406 IPC.
Section 12 of the Domestic Violence Act, 2005 provides for women right to her Stridhana in cases where she is a victim of domestic violence. The provisions of this law can be easily invoked for recovery of Stridhana.
Again u/s 18(ii) of the Domestic Violence Act the law says that a woman is entitled to receive the possession of the Stridhana, jewellery, clothes and other necessary items.

Khanna & Associates LLP founded in 1948 by Late Amarnath Singh Khanna is a giant of its kind.It is a conglomerate of Diversified Acumen with its verticals ranging from Legal to Finance .Khanna & Associates have associates accross the globe and human resource which are one of its kind .

KHANNA & ASSOCIATES is a full service International Law Firm handling all legal matters on Civil, Criminal, Business, Commercial, Corporate, Arbitration , Labor & Service subjects in law, in all courts as well as Tribunals. An individualized service by members with decades of experience ensures total satisfaction to the clients.

.We Provide services are:

Legal Outsourcing Work (LPO)
Matrimonial
Civil and Criminal
International domain
Infringement of Fundamental Rights
Family Law
Landlord Tenant and Property disputes
Service, Employment and Education matters
Money Recovery
Cheque dishonor
Consumer Disputes – Appellate
Government
Motor Accident Claims
Contracts
Arbitration & Conciliationt
Media laws
Intellectual property/information technology laws
Commercial and corporate transactions

Contact Us:

khannaandassociates.com
cafirm.khannaandassociates.com
bestdivorcelawyer.in
domesticviolence.co.in

IN-+91-9461620007 ,9461620006

US-+1-80151-20200

info@khannaandassociates.com

cafirm.khannaandassociates@gmail.com

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A COMPLETE GUIDE ON ANNULMENT OF MARRIAGE IN HINDU LAW

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A COMPLETE GUIDE ON STRIDHANA

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