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FAQ

 

DIGITAL SIGNATURE

Digital signatures are going to play an important role in our lives with the gradual electronization of records and documents. The IT Act has given legal recognition to digital signature meaning, thereby, that legally it has the same value as handwritten or signed signatures affixed to a document for its verification.

The Information Technology Act, 2000 provides the required legal sanctity to the digital signatures based on asymmetric cryptosysterrs. The digital signatures are now accepted at par with handwritten signatures and the electronic documents that have been digitally signed are treated at par with paper documents.

1) Who needs a Digital Signature certificate?

Under MCA21 every person who is required to sign manual documents and returns filed with ROC is required to obtain a Digital Signature Certificate (DSC). Accordingly following have to obtain Digital Signature Certificate:

- Directors
- Auditors
- Company Secretary- Whether in practice or in job.
- Bank Officials- for Registration and Satisfaction of Charges
- Other Authorized Signatories.

2) What are different types of Digital Signature Certificates?

There are 3 types of Digital Signature Certificates, having different security levels, namely:- Class1,Class-2, Class-3.

For filing documents under MCA21, a Class-2 Digital Signature Certificate issued by a Licensed Registration Authority is required. We also offer Class 1and 3 besides Class 2 certificates. Accordingly, safe and proper method is to keep DSC one-token, a small USB port devise, which is password protected. The said e-token is a small hardware device and can be plugged to USB port of any system to digitally sign the documents and when not in use can be kept in safe custody

3) Who can have digital signature certificate?

Any person can apply to the certifying authority for issue of a DSC in the prescribed form and paying prescribed fees. While prescribing, the government can differentiate the fee structure for different classes of applicants. The applicant shall also enclose a certification practice statement and in the absence of such a statement, particulars, as prescribed by regulations, have to be given.

4) What are the different types of Digital Signature Certificates?

Class 1: These certificates do not hold any legal validity as the validation process is based only on a valid e-mail ID and involves no direct verification.
Class 2: Here, the identity of a person is verified against a trusted, pre-verified database.
Class 3: This is the highest level where the person needs to present himself or herself in front of a Registration Authority (RA) and prove his/ her identity.

5) Why USB e-token?

A Digital Signature certificate (DSC) is kept in internet explorer of computer system (PC) but keeping DSC on your computer system has following draw backs :-

a) It can be misused by anyone who is having access to your computer system.
b) DSC is lost if computer system is formatted or internet explorer is changed

6) Why Digital Signatures?

Ministry of Company Affairs, Government of India (GOI) has initiated MCA21program,for easy and secure access to its services in a manner that best suits the businesses and citizens. MCA21is envisioned providing anytime and anywhere services to businesses. It is a pioneering program being the first mission mode e- governance project being undertaken in the country. This program builds on the Galvision to introduce a Service Oriented Approach in the design and delivery of Government services, establish a healthy business ecosystem and make the country globally initiative.

The MCA21application is designed to support Class 2 & 3 Digital Signature Certificates (DSC) issued by licensed Certifying Authority under Controller of Certifying Authorities, Gal. Those individuals recommended and forwarded by Superior Authority or those who approach any RA office operating under CA with proper certification from Chartered Accountant/Cost Accountant can avail our certification services for obtaining digital certificate

7) What is a Digital Signature Certificate?

Digital signature certificates (DSC) are the digital equivalent {that is electronic format) of physical or paper certificates. Examples of physical certificates are drivers' licenses, passports or membership cards. Certificates serve as a proof of identity of an individual for a certain purpose; for example a driver's license identifies someone who can legally drive in a particular country. Likewise, a digital certificate can be presented electronically to prove your identity, to access information or services on the Internet or to sign certain documents digitally.

8) Why is Digital Signature Certificate (DSC) required?

Like physical documents are signed manually, electronic documents, for example e-forms are required to be signed digitally through Digital Signature Certificate. As per MCA21project of ministry of company affairs all the company forms have to be filed electronically.

9) Who issues the Digital Signature Certificate?

A licensed Certifying Authority (CA) issues the digital signature. Certifying Authority (CA) means a person who has been granted a licence to issue a digital signature certificate under Section 24 of the Indian IT-Act 2000. You can obtain your DSC from us.

 

 

PAN

What is PAN?

Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each assessee (e.g. individual, firm, company etc.) is issued a unique PAN.

Who can apply for PAN?

All existing assessees or taxpayers or persons who are required to file a return of income, even on behalf of others, must have a PAN. Any person, who intends to enter into economic or financial transactions where quoting PAN is mandatory, must also have a PAN.

Who can apply on behalf of minor, lunatic, idiot, mentally retarded, deceased and wards of court?

Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee.

In such cases, in the application for PAN, details of the a minor, lunatic, idiot, mentally retarded, deceased, wards of court, etc. should be provided.

Details of representative assessee have to be provided in item 14 of the application for PAN.

Is it compulsory to quote PAN on 'return of income'?

Yes, it is compulsory to quote PAN on return of income.

Do I need to apply for a new PAN when I move from one city to another?

Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change.

Changing the address though, may change the Assessing Officer. Such changes must, therefore, be intimated to ITD so that the PAN database of ITD can be updated. One can intimate change in address by filling up the form for Request for New PAN Card or/and Changes or Correction in PAN data. This form can be submitted at any TIN-FC or online at NSDL-TIN website.

Can I obtain or use more than one PAN?

Obtaining/possessing more than one PAN is against the law and may attract a penalty upto Rs.10,000. Therefore it is advisable not to obtain/possess more than one PAN. If you have more than one PAN, you should surrender the unused PAN by logging into ITD website at www.incometaxindia.gov.in.

How can know my PAN structure ?

Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each assessee (e.g. individual, firm, company etc.) is issued a unique PAN.

1-5 field are alpha(A to Z)
6-9 field are numeric(0-9)
10 field is alpha(A-Z)

Forth field of pan denotes assessee status :

for individual="P"
for Company="C"
for Trust ="T"
for partnership firm="F"
Body of Individual:"B"
Association of persons:"A"
HUF="H"
Local authority:"L"
Govt.="G"
judicial artificial person:"j"

Fifth field of PAN denotes :

In case of individual: Surname/last name(as given in pan application)

for ex. in case of Ram Kumar(individual)
5th field will be "K"
4th field will be "P"
In case of Ram Kumar Gupta(Individual)
5th field will be "G"
4th field will be "P"

In case of All Other Assesees (not confirmed for all the assessee)

5th field will be first letter of Name/first Name
for ex : In case of Suresh Jindal (HUF)(confirmed)
5th field will be "S"(first letter of First name i.e Suresh)
4th field will be "H"(for Huf)

for ex: in case of ABB LTD(confirmed)
5th field will be "A"(first letter of First name)

4th field will be "C"(for company)

 

Track your PAN/TAN Application Status

https://tin.tin.nsdl.com/tan/StatusTrack.html

 

KNOW YOUR PAN

https://incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourPanLink.html

 

CPC Refund Failure Status

Use this query to find out if your refund could not be issued due to missing/incorrect mandatory fields or if the refund was returned due to reasons such as address not found, etc. Please note that, if the query does not fetch any details, it implies that either the e-return has not been processed so far, or no refund was due, or refund has been delivered successfully

https://incometaxindiaefiling.gov.in/e-Filing/UserLogin/LoginHome.html?nextPage=refundStatus

 

TR V - Receipt Status


Use this Query to find out if the ITR - V sent by you has been received in CPC or it has been filed using digital signature

https://incometaxindiaefiling.gov.in/e-Filing/Services/ITRVStatusLink.html

 

Know Your Jurisdictional Assessing Officer

https://incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.html

 

 

TAN

What is TAN?

TAN or Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting or collecting tax. It is compulsory to quote TAN in all TDS/TCS returns (including e-TDS/TCS return), TDS/TCS payment challans and TDS/TCS certificates.

Why is it necessary to have TAN?

The provisions of Section 203A of the Income-tax Act, 1961 require all persons who deduct or collect tax at source to apply for the allotment of TAN. The section also makes it mandatory to quote TAN in all TDS/TCS/Annual Information Returns, payment challans and certificates to be issued. If TAN is not quoted, TDS/TCS returns will not be accepted by TIN-Faciliation Centres (TIN-FCs) and challans for TDS/TCS payments will not be accepted by banks. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of Rs. 10,000.

Who must apply for TAN?

All those persons who are required to deduct/collect tax at source on behalf of Income Tax Department are required to apply for and obtain TAN

Know your TAN

https://incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourTanLink.html

 

 

SERVICE TAX

APPLICABILITY OF SERVICE TAX

If in the previous financial year aggregate value of taxable services provided was more than 10 lakh but this year aggregate value of taxable services provided is less than 10 lakh them you start paying service tax from rupee one.

Aggregate value of Taxable Services provided Service Tax applicable
Preceding Financial  Year Current Financial year
Less than 10 lakh Less than 10 lakh No service tax
Less than 10 lakh More than 10 lakh Service tax applicable after 10 lakh
More than 10 lakh Less than 10 lakh service tax applicable from Rs one ,No exemption available

 

Every person providing a taxable service and liable to pay service tax is required to register with the Central Excise/ Service Tax department . Application for registration is required to be made in Form ST-1 to the jurisdictional superintendent of Central Excise within 30 days of levy of service tax on such service or, in case of an existing taxable service, within 30 days of the commencement of provision of such service. A person providing more than one taxable service from a single premise is required to take only one single registration. He should indicate all taxable services provided by him in Form ST-1. The Finance Act 2012 has introduced a common and simplified format namely EST registration form for Central Excise and Service Tax together with further liberalizations in registration requirements.

Also, the following two categories of persons have been identified as 'Special Category of Persons for taking registration :

i) Input Service Distributor
ii) Any provider of taxable service whose 'aggregate value of taxable service' in a financial year exceeds nine lakh rupees.

Centralised Registration :- Where an assessee as service provider is providing a taxable service from more than one premises or offices; or as service receiver is receiving a taxable service in more than one premises or offices and has centralized billing or accounting systems in respect of such service and such centralized billing or accounting systems are located in one or more premises or offices, then at his option, he may register such premises or offices where such centralized billing or accounting systems are located. In such cases, the registration is granted by the Commissioner of Central Excise having the jurisdiction over the premises or offices from where centralized billing or accounting is done.

Vide Trade Notice No. 03/2011-12-ST dated 20th October, 2011, Central Government has prescribed list of documents to be submitted for obtaining Centralized Registrations under Rule 4(2)(iii) of Service Tax
Rules,1994.

 

Present Procedure for registration

Application for registration is to be made online (website www.aces.gov.in) in Form ST -1 to the Superintendent of Central Excise. The form shall be filed online with all the required details and submitted online itself.

A print of the form submitted online shall be taken and along the documents as specified, shall be submitted to the department at the concerned commissionerate.

The registration certificate would be granted by the department, in Form ST-2,within seven days of filing of an application complete and properly filled up. In case registration certificate is not issued within seven days, the registration is deemed to have been granted.

A single registration is sufficient even when an assessee is providing more than one taxable services. However, he has to mention all the services being provided by him in the application.

W.e.f. 1st July, 2012 the term service has been defined and the various categories as adopted in selective approach of service tax have been omitted. As a result the application for registration as well registration certificate will not contain various accounting codes of taxable service as provided earlier.

Other Points :

Where there is a change in any information or detail furnished by an assessee in Form ST-1 at the time of obtaining registration or he intends to furnish any additional information or detail, such change or information or details shall be intimated, in writing, by the assessee, to the jurisdictional AC/ DC of Central Excise, as the case may be, within a period of thirty days of such change. This could be done online as well.

In case of transfer of business, transferee to obtain a fresh certificate of registration. Registration certificate to be surrendered immediately to Superintendent of Central Excise by assessee who ceases to provide taxable service. Superintendent to cancel the registration certificate after ensuring that the assessee has paid all monies due to the Central Government.

Documents required for registration :

  • Self certified copy of PAN, (where allotment is pending, copy of the application for PAN may be given)
  • Copy of MOA/AOA in case of Companies
  • Copy of Board Resolution in case of Companies
  • Copy of Lease deed/Rental agreement of the premises
  • A brief technical write up on the services provided
  • Partnership deed in case of Partnership firm
  • Self attested copy of address proof of partner/ proprietor /director or authorised signatory

 

Penalty :

If there is a delay in registration, penalty up to Rs 10,000/- or Rs 200/- per day of delay (whichever is higher can be imposed under section 77(1) of Finance Act, 1994. The penalty under section 77 is not automatic. If the assessee can prove that there was a reasonable cause for the delay in registration, the penalty could be waived under section 80.

CBEC vide Order No. 2/2011-ST dated 13th December, 2011 has specified the documents required to be submitted along with ST-1 application under Rule 4(1) of The Service Tax Rules, 1994 :-

(a) Copy of PAN Card
(b) Proof of residence
(c) Constitution of the applicant
(d) Power of attorney in respect of authorised person

The said documents are required to be submitted with the service tax department within 15 days from the date of online filing of ST-1 & the time limit of 7 days for issuance of Service Tax registration certificate as prescribed in Rule 4(5) of The Service Tax Rules, 1994 would be applicable from the date of submission of the complete application including above documents
under the services

 

 

TRADE MARK

Trademark Registration

A company's brand is the primary source of its competitive advantage and is a very valuable strategic asset. We understand and appreciate the fact that protecting the Brand or Corporate Identity is basis of all business strategies and also expands future business opportunities.
Our dedicated team assists you in simple, comprehensive and economical way of registering your brands and protecting it from possible infringement from competitors.

Steps Involved In TM Registration In India

To initiate a logo or brand registration in India, one need to make an exclusive trademark search with the Trademark Registry, if the search is positive an application may be filed in the relevant class of goods or services in which the mark is dealing. After the filing of TM application, it undergoes various phases of filtration before the final certificate of registration is issued by the registry


What is Trademark?

"Trademark" means a mark capable of being represented graphically and which is capable of distinguishing the goods or services of one person from those of others and may include a word, phrase, symbol or design, or combination of words, phrases, symbols or designs.
Trademark registration can be done for the following:

• Any word, title, symbol, heading, label, name, signature, numeral or any combination thereof.
• Any Slogan, Base or Punch Line, etc. which are used to highlight the products and services.

Functions of a Trademark/Brand Name:

• It identifies the goods and services and its origin or owner
• It advertises the goods and services
• It creates an image for the goods and services
• It stimulates further purchase
• It serves as a badge of loyalty and affiliation
• It may enable a consumer to make a life style or fashion statement.

Advantages/Benefits of Trademark Registration

Trademarks benefit both businesses and consumers. Trademarks allow businesses to build an identity and reputation with customers, and thereby grow or expand their business. They allow consumers to take an informed buying decision by searching out familiar brand names and avoid bad buying experiences by avoiding the brands they didn't like.

1. Confers upon the owner the exclusive right to use the brand.
2. Protects hard earned goodwill in the business.
3. Protects your Name / Brand Name from being used in a same or similar fashion, by any other     business firm, thus discourages others from cashing on your long built goodwill.
4. Gives your products a status of 'Branded Goods'.
5. To obtain legal relief in respect of infringement (misuse by others) of the trade mark.
6. Power to assign (transfer) the trade mark to others for consideration.

Procedure/Steps for Online Trademark Registration

1. Trademark Search: It is advisable to conduct a trademark search for the relevant classes before filing the application to register a trademark in order to make sure that there is no identical or similar trademark already registered or for which an application for registration has been submitted.

2. Filing of an application : for registration by a person claiming to be the proprietor of a trademark, in the office of the Trade mark Registry, within the territorial limits of the place of business in India.

3. Examination of the application: by the Registrar to ascertain whether it is distinctive and does not conflict with existing registered or pending trademarks and examination report is issued.

4. Publication of the application : after or before acceptance of the application in the Trademark Journal.

5.Opposition by third party: After publication if any person gives notice of his/her opposition to the registration within three months which may be extended to the maximum of one month.

6. Hearing before Registrar: If the opposition has been decided in favour of the applicant of the registration of trademark, the Registrar shall register the Trademark.

7. Registration of Trademark: On the registration of the Trademark the Registrar shall issue to the applicant a Trademark Registration Certificate.

 

Use of the 'TM', 'SM' and ® symbols

'TM' Symbol: Generally, one who has filed an application (pending registration) can use the TM (Trademark) symbol with the mark to inform the public of his exclusive claim over the Brand. The claim may or may not be valid.

'SM' Symbol: An SM symbol indicates Service Mark, which is the same as a Trademark except that it identifies and distinguishes the source of a service rather than a product.

'R' Symbol: The registration symbol ® may only be used when the mark is registered and the Certificate of Registration is issued by the Trademark Registrar.

Out of all above symbols TM symbol is one of the most popular and widely used symbol to indicate the application or registration of Trademark.

 

Flow Chart for Trademark Registration in India

 

Term/Duration of a Trademark in India

The term of registration of trademark is 10 (Ten) years, but may be renewed subject to the payment of the prescribed fee, in accordance with the provisions of the Trademarks Act, 1999. An application for renewal of a trademark can be filed within six months from the expiry of the last registration of trademark.

 

CLASSIFICATION OF GOODS AND SERVICES

Goods

Class No

Class Description

1.

Chemical used in industry, science, photography, agriculture, horticulture and forestry, unprocessed artificial resins, unprocessed plastics, manure, fire extinguishing compositions; tempering and soldering preparations; chemical substances for preserving foodstuffs; tanning substances; adhesive used in industry.

2.

Paints; varnishes; lacquers; preservatives against rust and against deterioration of wood; colorants mordents; raw natural resins; metals in foil and powder form for painters; decorators; printers and artists

3.

Bleaching preparations and other substances for laundry use; cleaning; polishing; scouring and abrasive preparations; soaps; perfumery; essential oils; cosmetics; hair lotions; dentifrices

4.

Industrial oils and greases; lubricants; dust absorbing, wetting and binding compositions; fuels (including motor spirit) and illuminants; candles, wicks

5.

Pharmaceutical, veterinary and sanitary preparations; dietetic substances adapted for medical use, food for babies; plasters, materials for dressings; materials for stopping teeth, dental wax; disinfectants; preparation for destroying vermin; fungicides, herbicides

6.

Common metals and their alloys; metal building materials; transportable buildings of metal; materials of metal for railway tracks; non-electric cables and wires of common metal; ironmongery, small items of metal hardware; pipes and tubes of metal; safes; goods of common metal not included in other classes; ores

7.

Machines and machine tools; motors and engines (except for land vehicles); machine coupling and transmission components (except for land vehicles); agricultural implements other than hand-operated; incubators for eggs

8.

Hand tools and implements (hand-operated); cutlery; side arms; razors

9.

Scientific, nautical, surveying, electric, photographic, cinematographic, optical, weighing, measuring, signalling, checking (supervision), life saving and teaching apparatus and instruments; apparatus for recording, transmission or reproduction of sound or images; magnetic data carriers, recording discs; automatic vending machines and mechanisms for coin-operated apparatus; cash registers, calculating machines, data processing equipment and computers; fire extinguishing apparatus

10.

Surgical, medical, dental and veterinary apparatus and instruments, artificial limbs, eyes and teeth; orthopedic articles; suture materials

11.

Apparatus for lighting, heating, steam generating, cooking, refrigerating, drying ventilating, water supply and sanitary purposes

12.

Vehicles; apparatus for locomotion by land, air or water

13.

Firearms; ammunition and projectiles; explosives; fire works

14.

Precious metals and their alloys and goods in precious metals or coated therewith, not included in other classes; jewellery, precious stones; horological and other chronometric instruments

15.

Musical instruments

16.

Paper, cardboard and goods made from these materials, not included in other classes; printed matter; bookbinding material; photographs; stationery; adhesives for stationery or household purposes; artists' materials; paint brushes; typewriters and office requisites (except furniture); instructional and teaching material (except apparatus); plastic materials for packaging (not included in other classes); playing cards; printers' type; printing blocks.

17.

Rubber, gutta percha, gum, asbestos, mica and goods made from these materials and not included in other classes; plastics in extruded form for use in manufacture; packing, stopping and insulating materials; flexible pipes, not of metal

18.

Leather and imitations of leather, and goods made of these materials and not included in other classes; animal skins, hides, trunks and travelling bags; umbrellas, parasols and walking sticks; whips, harness and saddlery

19.

Building materials, (non-metallic), non-metallic rigid pipes for building; asphalt, pitch and bitumen; non-metallic transportable buildings; monuments, not of metal.

20.

Furniture, mirrors, picture frames; goods(not included in other classes) of wood, cork, reed, cane, wicker, horn, bone, ivory, whalebone, shell, amber, mother- of-pearl, meerschaum and substitutes for all these materials, or of plastics

21.

Household or kitchen utensils and containers(not of precious metal or coated therewith); combs and sponges; brushes(except paints brushes); brush making materials; articles for cleaning purposes; steelwool, unworked or semi-worked glass (except glass used in building); glassware, porcelain and earthenware not included in other classes

22.

Ropes, string, nets, tents, awnings, tarpaulins, sails, sacks and bags (not included in other classes) padding and stuffing materials(except of rubber or plastics); raw fibrous textile materials

23.

Yarns and threads, for textile use

24.

Textiles and textile goods, not included in other classes; bed and table covers.

25.

Clothing, footwear, headgear

26.

Lace and embroidery, ribbons and braid; buttons, hooks and eyes, pins and needles; artificial flowers

27.

Carpets, rugs, mats and matting, linoleum and other materials for covering existing floors; wall hangings(non-textile)

28.

Games and playthings, gymnastic and sporting articles not included in other classes; decorations for Christmas trees

29.

Meat, fish, poultry and game; meat extracts; preserved, dried and cooked fruits and vegetables; jellies, jams, fruit sauces; eggs, milk and milk products; edible oils and fats

30.

Coffee, tea, cocoa, sugar, rice, tapioca, sago, artificial coffee; flour and preparations made from cereals, bread, pastry and confectionery, ices; honey, treacle; yeast, baking powder; salt, mustard; vinegar, sauces, (condiments); spices; ice

31.

Agricultural, horticultural and forestry products and grains not included in other classes; live animals; fresh fruits and vegetables; seeds, natural plants and flowers; foodstuffs for animals, malt

32.

Beers, mineral and aerated waters, and other non-alcoholic drinks; fruit drinks and fruit juices; syrups and other preparations for making beverages

33.

Alcoholic beverages (except beers)

34.

Tobacco, smokers' articles, matches

 

Services

Class No

Class Description

35.

Advertising, business management, business administration, office functions

36.

Insurance, financial affairs; monetary affairs; real estate affairs

37.

Building construction; repair; installation services

38.

Telecommunications

39.

Transport; packaging and storage of goods; travel arrangement

40.

Treatment of materials

41.

Education; providing of training; entertainment; sporting and cultural activities.

42.

Scientific and technological services and research and design relating thereto; industrial analysis and research services; design and development of computer hardware and software.

43.

Services for providing food and drink; temporary accommodation.

44.

Medical services; veterinary services; hygienic and beauty care for human beings or animals; agriculture, horticulture and forestry services.

45.

Legal services; security services for the protection of property and individuals; personal and social services rendered by others to meet the needs of individuals.

 

Registered Trade Marks and Application Status Information

http://164.100.176.38/eregister/eregister.aspx

Public Search of Trade Marks

http://164.100.176.38/tmrpublicsearch/frmmain.aspx