IN THE COURT OF CIVILJUDGE, (Senior Division)…….
Suit no . . . . . . . . . of 20. . .

IN THE MATTER OF:
Mr. A
S/O ______________
R/O_______________ … Plaintiff
VERSUS
M/s XYZ
CIN:
Regd. Office: _______________ …Respondent/ Defendants

Through its Director and Authorised Signatory,
Shri Mr. B
S/O______________
R/O______________

Plaint filed on behalf of the plaintiff under Order VII Rule-10 and long cause title.
1. That Plaintiff Mr. A, S/o. ________, ______ years, Hindu, job, residing at  ___________

2. That Respondent/ Defendants is M/s XYZ incorporated under the Companies Act, 2013
and having its registered office of__________________________________________
through its Director and Authorised Signatory is Mr. B, S/o. ______aged _______ years,
Hindu, Job, residing at _________________________.
Written Statement of the Respondent under Order 8 Rule 1
(or Written Statement on behalf of all the Respondents)
The respondent(s) respectfully state(s) as follows : –
(1) Para no. 1 of the plaint is purely based on facts and defendant do not any
objections on the same.
(2) Para no. 2 of the plaint is purely based on facts and defendant do not any
objections on the same.
(3) Para no. 3 of the plaint is purely based on facts and defendant do not any
objections on the same.

(4) Para no. 4 of the plaint is denied and not admitted on the basis of the following
grounds as:-
1. The Plaintiff was on Leave.
2. Claims to be on medical leave.
3. No documents / fitness certificate submitted.
4. Internal Policy without adequate proofs salary cannot be credited.
5. Employee has already exhausted the limit of leave which are granted
by an Organisation in a calendar year.
6. In case of proof are submitted salary for the days when he has reported.
(5) Para no. 5 of the plaint is purely based on facts and defendant do not any
objections on the same.
(Facts constituting cause of action)
(6) Para no. 6 of the plaint is purely based on facts and defendant do not any
objections on the same.
(7) Para no. 7 of the plaint is purely based on facts and defendant do not any
objections on the same.
(8) Para no. 8 of the plaint is purely based on facts and defendant do not any
objections on the same.
(9) Para no. 9, the plaint is denied and not admitted on the basis of the following
grounds as:-
1. The plaintiff has been well informed verbally and via email that due to lockdown,
Respondent will not able to pay his salary until 30th May 2021. He was agreed to
that he has his consent over email.
2. The plaintiff has not admitted it in the plaint. And Said Plaintiff has been filed a
mischievous ground, so no claims of court fees can be entertained.
3. The Plaintiff was on Leave. Claims to be on medical leave. No documents / fitness
certificate submitted.
4. Internal Policy without adequate proofs salary cannot be credited.

5. Employee has already exhausted the limit of leave which are granted by
organisation in a calendar year. In case of proof are submitted salary for the days
when he has reported.
(10) Para No 10 of the plaint is purely based on facts and defendant do not any
objections on the same.
(11) Para No 11 of the plaint is purely based on facts and defendant do not any
objections on the same.
(Jurisdiction/Optional)
Respondent has committed to pay the salary as per terms and conditions agreed by
__/__/_. Respondent already has consent from the plaintiff. The respondent
therefore prays that the suit be dismissed with costs.
VERIFICATION
Verified at [Place] on this [Date:_____…] that the contents of paras 1 to 11 of the
plaint are true to my knowledge derived from the records of the Plaintiff maintained
in the ordinary course of its business, those of paras1 to 11 are true on information
received and believed to be true and last para is the humble prayer to this Hon’ble
Court.
Dated: __/__/___

Advocate for the Defendant Defendant

List of the document filed
 Copy of the email having consent to delay the salary.

EXAMINATION OF THE PLAINT
1. Examination of plaints/petitions/applications etc:- On the presentation or receipt of a plaint, the Court should examine it with special reference to the following points, viz:-
(i) Whether the plaint contains the particulars specified in Order VII, Rule 1, and conforms to the other rules of pleadings in Orders VI and VII and rules made by the High Court
thereunder;
(ii) Whether there is, prima facie, any non-joinder or mis-joinder of parties, or mis-joinder of causes of action;
(iii) whether any of the parties to the suit are minors and, if so, whether they are properly represented as laid down in Chapter 1- M (d) of this volume;
(iv) whether the plaint is duly signed and verified;
(v) whether the suit is within the jurisdiction of the Court or must be returned for presentation to proper Court (Order VII, Rule 10 );
(vi) whether the plaint is liable to be rejected for any of the reasons given in Order VII, Rule 11;
(vii) whether the documents attached to the plaint (if any) are accompanied by lists in the prescribed form and are in order;
(viii) whether the plaintiff has filed a proceeding containing his address for service during the litigation as required by Rule 19 of Order VII as framed by the High Court.
(ix) In money suits, whether the plaintiff has stated the precise amount the claims;
(x) Whether the plaintiff has stated in his plaint regarding the documents on which he relies his claim and are not in his possession and a statement in whose possession or power they are;
(xi) Whether the plaintiff has filed the address of the party in the prescribed form.
2. Pleadings:- The provisions of the Code, with regard to the pleadings (which term includes the plaint and written statements of parties) should be carefully studied. The principal rules of pleadings may be briefly stated as follows:
(a) The whole case must be stated in the pleadings, that is to say all material facts must be stated (Order VI, Rule 2).
(b) Only material facts are to be stated. The evidence by which they are to be proved is not to be stated (Order VI, Rules 2, 10, 11 and 12).
(c) The facts are to be stated concisely.
(d) It is not necessary to allege the performance of any condition precedent; and averment of performance is implied in every pleading but a non-performance of condition precedent, if relied on, must be distinctly stated (Order VI, Rule 6).
(e) It is not necessary to set out the whole or any part of a document unless the precise words thereof are necessary. It is sufficient to state the effect of the document as briefly as
possible (Order VI, Rule 9).
(f) It is not necessary to allege a matter of fact which the law presumes, or as to which the burden of proof lies on the other side (Order VI, Rule 13).
(g) When misrepresentation, fraud, undue influence, etc., are pleaded, necessary particulars must always be given (Order VI, Rule 4).
(h) When a suit is prima facie time-barred, the ground on which exemption is claimed must be stated (Order VII, Rule 6).

If the plaint is prolix (lengthy) or indefinite or omits to give the necessary particulars or to specify the relief claimed precisely or is defective in any other respect, it should be returned to the party or his counsel for such amendment as may be necessary in the actual presence of the presiding officer after he has signed the endorsement. The Court has wide powers in this respect (see Order VI, Rule 16 and 17). Where amendment is directed, an order should be recorded by the Judge indicating the particulars about the necessary
amendment and fixing a date for filing the amended plaint.

3. Non-joinder and mis-joinder of parties and causes of action:-
(a) Attention is drawn to the provisions of law contained in Order I and II of the Civil Procedure Code relating to non-joinder of parties and mis-joinder of causes of action and parties and as to representative suits:-
(i) Joinder of parties:- Order I, rule 1 and 3 provide in what case several plaintiffs or defendants may be joined in one suit.
(ii) Representative Suits:-Order I, rule 8 provides that when there are numerous persons having the same interest in one suit, one or more of such persons may sue or defend on behalf of all with the per- mission of the Court.
(iii) Objections as to non-joinder or mis-joinder:- Order I, rule 9 lays down that no suit shall be defeated by reason of mis-joinder or non- joinder of parties and Order I, rule 13 and Order II, rule 7 lay down that objections as to non-joinder or mis-joinder of parties or causes of action, etc., should be made at the earliest stage of the case.
(iv) Joinder of cause of action:- Order II, rules 3-5 provide in what cases several causes of action may be joined in one suit.
When an objection duly taken with regard to mis-joinder of causes of action is allowed by the Court the plaintiff should be permitted to select the cause of action with which he will
proceed and the Court should grant him time to amend the plaint by striking out the remaining causes of action. The Court should also give the plaintiff time within which to submit amended plaints for the remaining causes of action and for making up the Court fee that may be necessary. (Order II, Rule 8, Civil Procedure Code).
(v) Separate trial:- Order I, rule 2 and Order II, rule 6 provide for power of the Court to order separate trials if the joinder of several plaintiffs or several causes of action is inconvenient.
(vi) Striking out and adding parties:- Order I, rule 10 gives power to the Court to strike out unnecessary parties and add necessary parties.
(b) Necessary parties:-Suits for inheritance, partition or declaration of right in order to effect a partition, contribution, redemption, foreclosure, administration of property, dissolution and winding up of a partnership, and the like, cannot be properly disposed
of unless all persons interested in the matter are before the Court. Therefore, in cases of this description, if it appears that any necessary parties, have not been joined, the plaintiff should be ordered to joint them.
4. Signing and verification:-The plaint must be signed by the plaintiff, or, if by reason of absence or other good cause the plaintiff is unable to sign it, by his duly authorised agent. It must also be signed by the plaintiff’s pleader (if any) and be verified by the plaintiff, or by some other person proved to the satisfaction of the Court to be acquainted with the facts of the case.
The personal attendance of the plaintiff in Court for the purpose of verification is un- necessary. The verification must, however, be signed by the person making it.
5. Jurisdiction:- The jurisdiction of a Court depends upon the nature and value of the suit. (For detailed instructions see Chapter II on “Jurisdiction of Courts” and Chapter III on “Valuation of Suits “). If a suit is not within the jurisdiction of the Court, the plaint must be
returned in the presence of the Presiding Officer for presentation to proper Court. In such cases the presiding Officer must record on the plaint his reasons for returning it along with the other particulars mentioned in sub-rule (2) of Rule 10 of Order VII.
6. Rejection of plaint:- If the plaint discloses no cause of action, or is barred by any law on the statements made therein, or if the relief claimed is under-valued or the plaint is not sufficiently stamped and the plaintiff fails to correct the valuation or pay the deficiency in the Court-fee within the time fixed by the Court the plaint should be ‘rejected’ under Order VII, Rule 11 reasons being recorded by the Presiding Officer in support of the order.
It should be noted that the correct order in such cases is to ‘reject the plaint’ and not ‘dismiss the suit’. The rejection of a plaint does not preclude the institution of a fresh suit on the same cause of action, provided of course, it is not otherwise barred (e.g. by
limitation, etc.) by that time.
7. Comparison of copies of account:- Copies of any shop book or account produced should be compared with the original by Chief Ministerial Officer of the Court and the shop book or account should then be returned after marking the entries relied upon (Order VII, Rule 17).
When a shop book or other account written in a language other than English or the language of the Court is produced with a translation or transliteration of the relevant entry, the party producing it shall not be required to present a separate affidavit as to the correctness of the translation or transliteration but shall add a certificate on the document itself, that it is a full and true translation or transliteration of the original entry, and no
examination or comparison by the ministerial officer shall be required except by a special order of the Court.

8. Address of the parties:- The proceeding containing address for service is intended to facilitate the service of processes throughout the litigation (including appeals, etc.) and it is, therefore, important to see that it is duly filed at the outset according to this rule. Failure to comply with the rule is liable to be punished with dismissal of the suit but such an order may properly be passed in extreme cases when the failure is intentional and contumacious.

9. Land Suits:- If the plaint relates to agricultural land and the plaintiff is illiterate, it should be scrutinised with special care, according to the following directions:-
(i) The Presiding Officer shall ascertain by careful examination of the plaintiff or his agent, whether the prayer in the plaint corresponds in all particulars with the exact relief which the plaintiff orally describes himself as seeking. If the oral statements of the plaintiff or his agent are at variance with the written description of his claim, the plaint shall, in his or his
agent’s presence, be returned for amendment, and no amended plaint should be accepted until the Court is satisfied that it correctly expresses the claim which the plaintiff desires
to establish.
(ii) Every such plaint shall be accompanied by a statement, in the prescribed form setting forth the particulars relating thereto recorded in the Settlement record and in the last Jamabandi. This statement shall be verified by a signature of the Patwari of the Circle in which the land concerned is situate. Where by reason of partition, river action or other cause, the entries in the Settlement record and in the last Jamabandi do not accord, a brief explanation of the reason should be given in the column of remarks. Where the suit is for a specific plot with definite boundaries, it shall also be accompanied by a map, drawn to scale, showing clearly the specific plot claimed, or in relation to which the decree is to be made and so much of the fields adjoining it, also drawn to scale, as may be sufficient to facilitate identification. The specific plot and adjoining fields shall be numbered in accordance with the statement and the map shall be certified as correct by the Patwari or other person who prepared it. Where, however, the suit is for the whole of one or
more khasra numbers as shown in the Settlement map, or a share in such numbers, and not for a specific portion thereof no map will be required unless it is necessary for other reasons to show the boundaries of such khasra numbers.
10. Suits for recovery of money, mesne profits and accounts:- If the plaintiff seeks the recovery of money, the plaint should state the precise amount, as far as the case admits. In a suit for mesne profits or unsettled accounts it is sufficient to state the amount
approximately.
11. Suits by or against firms:-Suits by or against firms should be in the form prescribed in Order XXX. An explanation has been added by the High Court to Rule I of Order XXX, making it applicable to joint Hindu trading partnerships. (Notification No. 2212-G., dated 12th May, 1909).
12. Copies or concise statements of plaints:- When the plaint is admitted (after such amendment as may be found necessary), the plaintiff should be required to give as many copies of the plaint on plain paper as there are defendants, for being supplied to them. If
the plaint is long, or the number of defendants is large, the Court may permit concise statements of the plaint to be supplied instead. Such copies or concise statements must be examined by the chief ministerial officer and signed, if found correct (Order VII, Rule 9).
13. Parcha Yaddasht.:- When a plaint or petition is admitted and a date fixed for summoning of the other party or for any other purpose a memorandum (parcha yaddasht) on strong paper in the form given below duly filled in shall be given to the plaintiff or the petitioner or his agent if he is illiterate and not represented by counsel.

Form of Parcha Yaddasht.
IN THE COURT OF THE________________________AT Court____________
HOURS FROM _______________AM____________TO _________________
PM (Suit ____________) Civil Appeal________) No. ______________of 19

(Miscellaneous Application)

Instructions

1. In the case of parties who are illiterate and un- accompanied by counsel a parcha is to be given without demand (1) to the person who presents the plaint, appeal or petition and (2) when a case is not disposed of at the first hearing, to the defendant, or, if there be
serveral, to such defendants or respondents as the Court may direct.

2. Every entry in any column after the first entry is to be signed by the officer making it.

14. Parcha Yaddasht:-A similar parcha shall be given to the opposite party when he appears if he is illiterate and not represented by counsel.
15. Filling in of the Parcha:- Parcha shall he filled in and signed by the Reader of the Court and given to the parties concerned in the presence of the Presiding Officer as soon as the date of hearing is fixed.
In Small Cause Courts and in the Courts of the District Judges this parcha may be filled in by any other official if the Presiding Officer so directs.
16. Filling in of the Parcha:- The above parcha shall be used throughout the proceedings and properly filled in whenever the case is adjourned. If the parcha is lost a duplicate should be given.

District court

Due Date

Introduction: Guidance Note on AOC-4

Financial Statements are formal record of the financial operations and financial position of the Company. Financial statements are the heart and soul of Company’s annual report. While financial statements do not provide answers, they provide information of great significance to the stakeholders. It gives a broad financial picture of the affairs of the company during the financial year.

Mandatory disclosure through financial statement including Auditor’s Report and Board’s Report is a method of providing information to the shareholders and the public about the financial position and activities of the company so as to enable its members to exercise a more intelligent and purposeful control thereon.

It is mandatory for the Board of Directors of every company to present financial statement (annual report) to the shareholders along with its report i.e. Board’s Report. Financial statement prepared, presented and filed annually is the most important means of communication by the Board of Directors of a company with its shareholders.

As per section 137(1) of the Companies Act, 2013, every Company is required to file with the Registrar a copy of its financial statements, including consolidated financial statement, if any, along with all the documents which are required to be or attached to such
financial statements under this Act, duly adopted at the annual general meeting of the company within thirty days of such AGM. Section 403 prescribes the manner, fees or additional fees in this respect.

This Guidance Note intends to explain various features relating Guidance Note on AOC-4
to financial statements under the Companies Act, 2013. It is intended to guide the professionals in filling, filing and certifying the Form AOC-4. Financial Statements of a company includes Balance Sheet, Profit and Loss Account, Cash Flow statement (if applicable), statement of change in equity (if applicable) and any explanatory notes annexed to the financial statements.

Definitions

(i) “Accounting Standards” means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133. [Section 2(2)].

(ii) “Associate Company”, in relation to another company, means a company in which that other company has a significant influence, but which is not a subsidiary company of the
company having such influence and includes a joint venture company. [Section 2 (6)].
Explanation.—For the purposes of this clause, “significant influence” means control of at least twenty percent of total share capital, or of business decisions under an agreement.

(iii) “auditing standards” means the standards of auditing or any addendum thereto for companies or class of companies referred to in sub-section (10) of section 143. [Section 2(7)]

(iv) “authorised capital” or “nominal capital” means such capital as is authorised by the memorandum of a company to be the maximum amount of share capital of the company.
[Section 2 (8)]

(v) “book and paper” and “book or paper” include books of account, deeds, vouchers, writings, documents, minutes and registers maintained on paper or in electronic form. [Section 2 (12)]

(vi) “books of account” includes records maintained in respect of—

(i) all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place;

(ii) all sales and purchases of goods and services by the company;

(iii) the assets and liabilities of the company; and

(iv) the items of cost as may be prescribed under section 148 in the case of a company which belongs to any class of companies specified under that section. [Section 2 (13)]

(vii) “chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 who holds a valid certificate
of practice under sub-section (1) of section 6 of that Act. [Section 2 (17)]

(viii) “Chief Financial Officer” means a person appointed as the Chief Financial Officer of a company Section 2 (19).

(ix) “company secretary” or “secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 who is appointed by a company to perform the functions of a company secretary under this Act.

(x) “electronic form” with reference to information means any information generated, sent, received or stored in media, magnetic, optical, computer memory, micro film, computer
generated micro fiche or similar device.

(xi) “electronic record” means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche.

(xii) “financial statement” in relation to a company, includes—
(i) a balance sheet as at the end of the financial year;
(ii) a profit and loss account, or in the case of a company carrying on any activity not for profit, an income and expenditure account for the financial year;
(iii) cash flow statement for the financial year;
(iv) a statement of changes in equity, if applicable; and
(v) any explanatory note annexed to, or forming part of, any document referred to in sub-clause (i) to sub-clause (iv):
Provided that the financial statement, with respect to One Person Company, small company and dormant company, may not include the cash flow statement. [Section 2 (40)]

(xiii) “financial year”, in relation to any company or body corporate, means the period ending on the 31st day of March every year, and where it has been incorporated on or after the 1st day of January of a year, the period ending on the 31st day of March of the following year, in respect whereof financial statement of the company or body corporate is made up:
Provided that on an application made by a company or body corporate, which is a holding company or a subsidiary of a company incorporated outside India and is required to follow
a different financial year for consolidation of its accounts outside India, the Tribunal may, if it is satisfied, allow any period as its financial year, whether or not that period is a year: Provided further that a company or body corporate, existing on the commencement of this Act, shall, within a period of two years from such commencement, align its financial year as per the provisions of this clause. [Section 2 (41)]

(xiv) “issued capital” means such capital as the company issues from time to time for subscription Section 2 (50).

(xv) “net worth” means the aggregate value of the paid-up share capital and all reserves created out of the profits and securities premium account, after deducting the aggregate
value of the accumulated losses, deferred expenditure and miscellaneous expenditure not written off, as per the audited balance sheet, but does not include reserves created out of
revaluation of assets, write-back of depreciation and amalgamation Section 2 (57).

(xvi) “officer who is in default” [Section 2 (60)], for the purpose of any provision in this Act which enacts that an officer of the company who is in default shall be liable to any penalty
or punishment by way of imprisonment, fine or otherwise, means any of the following officers of a company, namely:—

(i) whole-time director;

(ii) key managerial personnel;

(iii) where there is no key managerial personnel, such director or directors as specified by the Board in this behalf and who has or have given his or their consent in writing to
the Board to such specification, or all the directors, if no director is so specified;

(iv) any person who, under the immediate authority of the Board or any key managerial personnel, is charged with any responsibility including maintenance, filing or distribution of accounts or records, authorises, actively participates in, knowingly permits, or knowingly fails to take active steps to prevent, any default;

(v) any person in accordance with whose advice, directions or instructions the Board of Directors of the company is accustomed to act, other than a person who gives advice
to the Board in a professional capacity;

(vi) every director, in respect of a contravention of any of the provisions of this Act, who is aware of such contravention by virtue of the receipt by him of any proceedings of the
Board or participation in such proceedings without objecting to the same, or where such contravention had taken place with his consent or connivance;

(vii) in respect of the issue or transfer of any shares of a company, the share transfer agents, registrars and merchant bankers to the issue or transfer;

(xvii) “paid-up share capital” or “share capital paid-up” means such aggregate amount of money credited as paid-up as is equivalent to the amount received as paidup in respect of
shares issued and also includes any amount credited as paidup in respect of shares of the company, but does not include any other amount received in respect of such shares, by
whatever name called [Section 2 (64)].

(xviii) “subscribed capital” means such part of the capital which is for the time being subscribed by the members of a company Section 2 (86).

(xix) “turnover” means the aggregate value of the realization of amount made from the sale, supply or distribution of goods or on account of services rendered, or both, by the company during a financial year Section 2 (91).

For information on How to File Returns, please refer to the following resources:

• ITR-1 User Manual
• ITR-1 Frequently Asked Questions 
• ITR-2 User Manual 
• ITR-2 Frequently Asked Questions 
• ITR-3 User Manual (This content will be available shortly)
• ITR-3 Frequently Asked Questions  (This content will be available shortly)
• ITR-4 User Manual 
• ITR-4 Frequently Asked Questions 

Link Aadhaar Card with PAN Status

How to reset your Password Income Tax login? 

-Two Resubmission Chances shall be Given To comapnies

-Each Resubmission Shall be allowed for 15days.

-Ministry has also revised MCA E-forms:

Form No. STK-1,

Form No. STK-5 and

Form No. STK-5A

Useful Link:-

1. Link Adhar Card
2. Link Aadhar Status

The Forgot Password service is available to all registered users on the e-Filing portal. With this service, you can reset you e-Filing portal password with e-Filing OTP / Aadhaar OTP / Bank Account EVC / Demat Account EVC / Digital Signature Certificate (DSC) / Net Banking.

2. Prerequisites for availing this service

• Registered user on the e-Filing portal with valid user ID

Additionally, refer to the below table for prerequisites for each option:

3. Step-by-Step Guide

Step 1: Go to the e-Filing homepage and click Login.

Step 2: On the Login page, enter your User ID and click Continue.

Step 3: On the Login page, select Secure Access Message, Password option and click Forgot Password.

Step 4: On the Forgot Password page, enter your user ID in the Enter User ID textbox and click Continue. 

Step 5: On the Select an Option to Reset Password page, select your preferred option as per the table below:

The options available will depend on the options enabled by you for your account. You can choose to modify the same using the e-Filing Vault Higher Security service.

Note: If you have enabled only one e-Filing Vault Higher Security option, only that particular option / method for resetting password is displayed.

5.1 Resetting your password using Aadhaar OTP

Step 1: On the Select an Option to Reset Password page, select OTP on mobile number registered with Aadhaar and click Continue.

Step 2: On the Set Password using OTP on mobile number registered with Aadhaar page, select Generate OTP and click Continue.

Alternatively, if you already have an Aadhaar OTP, select I already have OTP on mobile number registered with Aadhaar and enter the 6-digit OTP available with you. Click Continue and proceed to Step 5.

Step 3: On the Verify Your Identity page, select the Declaration checkbox and click Generate Aadhaar OTP.

Step 4: On the Verify Your Identity page, enter the 6-digit OTP received on your mobile number registered with Aadhaar in Enter the OTP textbox and click Verify.

Note:

• OTP will be valid for 15 minutes only.
• You have 3 attempts to enter the correct OTP.
• The OTP expiry countdown timer on screen tells you when the OTP will expire.
• On clicking Resend OTP, a new OTP will be generated and sent.

Step 5: On the Reset Password page, enter new password in Set New Password and Confirm Password textboxes and click Submit.

Note:

• Do not click Refresh or Back.
• While entering your new password, be careful of the password policy:
  • It should be at least 8 characters and at most 14 characters.
  • It should include both uppercase and lowercase letters.
  • It should contain a number.
  • It should have a special character (e.g. @#$%).

A success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference.

5.2: Resetting your password using e-Filing OTP

Step 1: On the Select an Option to Reset Password page, select Use e-filing OTP and click Continue.

Step 2: On the Reset Password using e-Filing OTP page, select the Day, Month & Year of Birth as per the format and click Continue.

Step 3: On the Reset Password using e-Filing OTP page, enter the two separate 6-digit OTPs received on your mobile number and email ID registered on e-Filing portal and click Verify.

Note:

• OTP will be valid for 15 minutes only.
• You have 3 attempts to enter the correct OTP.
• The OTP expiry countdown timer on screen tells you when the OTP will expire.
• On clicking Resend OTP, a new OTP will be generated and sent.

Step 4: On the Reset Password page, enter new password in Set New Password and Confirm Password textboxes and click Submit.

Note:

• Do not click Refresh or Back.
• While entering your new password, be careful of the password policy:
  • It should be at least 8 characters and at most 14 characters.
  • It should include both uppercase and lowercase letters.
  • It should contain a number.
  • It should have a special character (e.g. @#$%).

A success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future references.

5.3 Resetting your password using bank account / demat account EVC

Step 1: On the Select an Option to Reset Password page, select Bank Account EVC (or Demat Account EVC) and click Continue.

Step 2: On the Reset Password using Bank (or Demat) Account EVC page, select Generate EVC, if you want to generate a new EVC, and click Continue.

Alternatively, if you already have a bank account / demat account EVC, select I already have an EVC, and enter the bank account / demat account EVC available with you. Click Continue and proceed to Step 4.

Step 3: On the Reset Password using Bank (or Demat) Account EVC page, enter the EVC received on mobile number and email ID registered with your bank (or demat) account in Enter EVC textbox and click Continue.

Step 4: On the Reset Password page, enter new password in Set New Password and Confirm Password textboxes and click Submit.

Note:

• Do not click Refresh or Back.
• While entering your new password, be careful of the password policy:
  • It should be at least 8 characters and at most 14 characters.
  • It should include both uppercase and lowercase letters.
  • It should contain a number.
  • It should have a special character (e.g. @#$%).

A success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference.

5.4 Resetting your password using Digital Signature Certificate (DSC)

Step 1: On the Select an option to Reset Password page, select Upload Digital Signature Certificate (DSC) and click Continue.

Step 2: On the Verify Your Identity page, select the relevant option and click Continue.

Note:

• If you already have a DSC registered on the e-Filing portal, select Registered DSC
• If you do not have a DSC registered on the e-Filing portal, select New DSC

Step 3: On the Verify Your Identity page, select Click here to download emsigner utility.

Step 4: After the download and installation of emsigner utility is complete, select I have downloaded and installed emsigner utility on the Verify Your Identity page and click Continue.

Step 5: On the Data Sign page, select your Provider, Certificate and enter the Provider Password. Click Sign.

Step 6: On the Reset Password page, enter new password in Set New Password and Confirm Password textboxes and click Submit.

Note:

• Do not click Refresh or Back.
• While entering your new password, be careful of the password policy:
  • It should be at least 8 characters and at most 14 characters.
  • It should include both uppercase and lowercase letters.
  • It should contain a number.
  • It should have a special character (e.g. @#$%).

A success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference.

5.5 Resetting your password using Net Banking

Step 1: After clicking Forgot Password, click e-Filing Login using Net Banking.

Step 2: You will be taken to the Login with Net Banking page. Select the preferred bank and click Continue.

Step 3: Read and understand the disclaimer. Click Continue.

Step 4: You will be Net Banking login page of your Bank Account. Log in to your Net Banking account using Net Banking user ID and password.

Step 5: Click the link to log in to the e-Fling from your bank’s website.

Note: You will be logged out of the Net Banking and logged in to the e-Filing portal.

Step 6: On successful login, you will be taken to your e-Filing Dashboard. You can reset your e-Filing password by going to your profile and using the Change Password service. Refer to the Change Password user manual to learn more.

4. Related Topics

• Register Yourself 
• Change Password
• Login
• Register DSC
• e-Filing Vault Higher Security
• Link Aadhaar

Reference By Income Tax https://www.incometax.gov.in/iec/foportal/help/how-to-reset-e-filing-password

Subject: Relaxation on levy of additional fees in filing of e-forms AOC–4, A0C–4 (CFS), ACC–4 XBRL, AOC–4 Non-XBRL and MGT-7/MGT-7A for the financial year ended on 31.03.2021 under the Companies Act, 2013 – reg.

Sir/madam,

In continuation to Ministry’s General Circular No.22/2021 dated 29.12.2021, keeping in view various requests received from stakeholders regarding relaxation of levy of additional fees for annual financial statement/return filings required to be done for the financial year ended on 31.03.2021, it has been further decided that no additional fees shall be levied upto 15.03.2022 for the filing of e-forms ACC-4, AOC-4 (CFS), AOC–4 XBRL, AOC–4 Non-XBRL and upto 31.03.2022 for filing of e-forms MGT-7/MGT-7A in respect of the financial year ended on 31.03.2021 respectively. During the said period, only normal fees shall be payable for the filing of the aforementioned e-forms.

2. This issues with the approval of the competent authority.

Original order can be found here:

GC_20220214

Click Here 

MEANING OF A PRIVATE COMPANY:

As per Section 2(68) “Private Company” means a Company, which by its Article, –

(I) restricts the right to transfer its shares;

(ii) Limits the number of its members to 200; and

(Iii) prohibits any invitation to the public to subscribe for any securities of the Company;

IMPORTANT FEATURES OF PRIVATE LIMITED COMPANIES:

1. No need of Minimum Capital Requirement

2. Have been allowed to accept the deposits from the members without the requirement of the offer circular and creation of deposit repayment reserve etc. Maximum of 100% of the aggregate of its paid-up capital and free reserves (which does not include securities premium).

3. No Need of filing of the Board Resolutions (MGT-14) with the ROC for the purposes mentioned under Section 179(3).

4. Loan to the Director u/s 185 is allowed subject to the certain conditions.

5. Even if, the Member is related then also he can vote on such resolution which is required to pass u/s 188 in General Meeting.

MAJOR CHANGES ARE AS FOLLOW:

1. Directors’ Report: There are a lot of changes in the Directors’ Report of a Private Company. By amendment in the Companies Act, 2013, MCA has introduced the abridged format of a Small Private Companies. However, the Private Company other than a Small Company needs to follow Section 134 read with rules and other Act compliances. 

2. Annual Return (MGT-7): Annual Return is the Form MGT-7. This is a very lengthy form. Annual Return [MGT-7] of a Private Company (other than Small Company) mandatorily requires the signatures of a Practicing Company Secretary or Company Secretary in employment. Annual Return can be file with the ROC with the Digital Signature of the Directors and the Company Secretary in employment or a Practicing Company Secretary.

CERTIFICATION OF ANNUAL RETURN BY THE COMPANY SECRETARY (MGT-8):

1. All Listed Companies

2. Every Company having:

• Paid-Up share capital of 10 Crore (Ten Crore) rupees or more or

• Turnover of 50 Crore (fifty crore) rupees or more

COMPANIES WHICH ARE EXEMPTED FROM SIGNING OF ANNUAL RETURN FROM THE COMPANY SECRETARY:

1. One Person Company

2. Small Company

Secretarial Standards: From 1^stJuly 2015 onwards, every meeting of the Board of Directors and the Shareholders shall be conducted in consolidation with the provisions of Secretarial Standards and Companies Act, 2013. It needs a lot of Concentration and documentation

Above mentioned Seventeen Compliances are mandatory annual compliances for the Private Company.

Except above 17 (Seventeen), there may be event-based compliances for the Private Company.

Goal of recent DGFT platform:

The principle goal of this platform is to assist merchants electronically file their software associated to IEC, numerous export schemes similar to advance authorization and Export Promotion Capital Items (EPCG), monitoring the standing of the appliance, and elevating queries amongst different companies associated to the International Commerce coverage.

The platform might be rolled out in phases. There might be two phases by way of which the launch of recent DGFT platforms might be rolled out. The primary part is scheduled to go dwell on July 13, 2020.

First part of New DGFT platform:

Within the first part, the website might be catering to the IEC companies associated to the IEC issuance, modification, amendments, and many others. processes together with a Chat bot (a digital assistant) catering to queries of customers.

Second part of recent DGFT platform:

In the second one segment on line modules referring to Advance Authorization, EPCG (Export Promotion Capital Goods), and Exports Obligation Discharge as a way to be rolled out eventually after the primary segment stabilizes.

Key factors to be mentioned approximately the brand new platform layout for IEC offerings:

• Password primarily based totally system: Access to the offerings might be via a username and password primarily based totally system. The first time logins/consumer ID can be created via a registration procedure on the brand new platform.
• User ID creation: For consumer ID creation, registered cellular number/electronic mail ids of the IEC holders may be a obligatory requirement. The identical may be authenticated through the procedure of OTP/electronic mail primarily based totally authentication procedure.
• Linking of IDs and IEC: Users might need to hyperlink their login IDs to their precise Import Export Codes. The procedure of linking might be to be had put up login via Digital Signature / Aadhaar primarily based totally e-Sign.
• Requirement of E-sign: Digital Signature (DSC) / Aadhaar primarily based totally e-Sign may be required for making use of and editing IEC (Import Export Code) or including or updating the IEC-related customers. Users may also take vital moves for procuring/updating their statistics etc. at the DSC / Aadhaar.

Electronically submitting of the application:

The consumer profile may be then utilized by the IEC holders to have interaction with DGFT and IEC offerings. This will allow the consumer to electronically document their software associated with IEC, AA, EPCG, which include amendments and redemption, tracking the fame of the software, elevating queries, replying to the deficiencies, etc. amongst different offerings associated with the Foreign Trade policy.

Smooth and consumer pleasant capabilities:

The complete procedure of DGFT’s new platform is consumer pleasant. The new platform is likewise designed for the easy migration of legacy (older) information of DGFT and its stakeholders. The present information may be used for the web processing of the preceding packages henceforth. The customers may be capable of display the fame in their packages and the pending duties thereof. These several capabilities need to appreciably advantage the exchange community. Users are asked to familiarize themselves with the brand new platform and its capabilities.

Suspension of procedure on DGFT platform:

It is similarly knowledgeable that for the functions of go-stay of first segment and the desired structures configurations, the IEC packages and amendment procedure might be suspended from 3:00 pm on 10.07.2020 until 13.07.2020. Hence stakeholders need to plan earlier approximately the IEC offerings.

Within the course of of latest firm incorporation, the primary and vital step is to pick a reputation that’s distinctive and which is able to give recognition to the corporate. A novel identify of firm should be reserved with Ministry of Company Affairs (MCA). Rule eight of Firms Incorporation Guidelines 2014 offers identify approval/availability tips as per Firms Act 2013 whereas deciding on the names for corporations. On this article now we have mentioned all about “MCA naming tips.

Here’s a detailed evaluation of the factors to be thought-about whereas deciding on a reputation within the means of firm formation.

MCA Naming Guidelines for Private Limited Company / OPC / LLP

The identify of an organization ought to be:  

• Distinctive
• Comprise a noun and an exercise phrase that displays its goals
• Be in keeping with Firm Title Guidelines issued by Ministry of Company Affairs.

The Company Title mustn’t be:

• Be identical, comparable, equivalent or resembling to the identify of an present Firm or LLP registered. Phonetically comparable names are additionally to be prevented.
• Be just like a registered commerce mark or a commerce mark for which an software has already been filed
• The identify chosen mustn’t represent an offense below any legislation and shouldn’t be undesirable within the opinion of the Central Authorities.
• The corporate identify shouldn’t have any phrase or expression which is probably going to present the impression that the corporate is in any approach linked to the federal government central or state or some other native authority when it’s truly not except the approval from the respective authorities authority has been attained.
• If an organization’s identify signifies any actions referring to financing, leasing, chit-fund, funding, securities and many others., although the corporate’s enterprise exercise is just not associated to any of such actions than such names shall not be allowed.
• Any descriptive identify, whereby the identify accommodates any generally used phrases that describe any enterprise exercise.

The next issues are to be disregarded whereas evaluating the names as per the MCA identify availability tips (MCA naming tips):

1. The phrases like Private, Pvt, Pvt., (P), OPC Pvt. Ltd., IFSC Private, IFSC Pvt. Private, Ltd, Ltd., LLP, Limited, Limited Liability Partnership, firm, and firm, & co, & co., co., co, company, corp, corpn, corp, group.

2. It ought to be disregarded whether or not a phrase is within the plural or singular quantity in a single or each names.
For e.g Natural Product Ltd is just like Organics Product Ltd or Natural Merchandise Ltd.

3. The sort and case of letters, spacing between letters, punctuation marks and particular characters utilized in one or each names shall be disregarded.
For e.g. ABC Ltd. is similar as A.B.C. Ltd. and A B C Ltd.

 4. The usage of totally different tenses within the names shall even be disregarded.
For e.g. Brilliant options and Brighting options

5. Use of various phonetic spellings together with use of misspelled phrases of an expression shall be disregarded.
For e.g. Cue math Pvt Ltd, Q math Private Limited, Que math Pvt Ltd all are identical.

6. Use of host identify reminiscent of `www’ or a site extension reminiscent of ‘internet’, `org’, ‘dot’ or ‘corn’ in a single or each names.
For e.g. Shehmaroo Ltd. is identical as Shehmaroo.com Ltd.

7. The order of phrases within the names shall be disregarded.
For e.g. Kotak Builders and Contractors Ltd. is identical as Kotak Contractors and Builders Ltd however Kotak Builders and Contractors Private is just not the identical as Nice Kotak Builders and Contractors Limited.

8. Use of the particular or indefinite article in a single or each names.
For e.g. Goals Excursions Ltd. is similar as The Goals Excursions Ltd. and A dream Excursions Ltd. however Dream Industries Limited is just not the identical as Sapna Industries Limited.

9. A slight variation within the spelling of the 2 names together with a grammatical variation thereof.
For e.g. Shade Applied sciences Ltd. is identical as Color Applied sciences Ltd. Disc Options Ltd. is identical as Disk Options Ltd. however it’s not identical as Disco Options Ltd.

10. Full translation or transliteration and never half thereof of and half thereof of an present identify, in Hindi or in English
For e.g. Nationwide Electrical energy Company Ltd. is identical as Rashtriya Vidyut Nigam Ltd. Hike Building Ltd. is just not the identical as Hike Nirman Ltd.

11. Addition of the identify of a spot to an present identify, which doesn’t comprise the identify of anywhere;
For e.g. If Salvage Applied sciences Ltd. is an present identify, it’s identical as Salvage Applied sciences Delhi Ltd and Salvage Delhi Applied sciences Ltd. Nevertheless, Retro Prescription drugs Rarichi Ltd. is just not the identical as Retro Prescription drugs Chennai Ltd.

12. Addition, deletion, or modification of numerals or expressions denoting numerals in an present identify, except the numeral represents any model.
For e.g. Thunder Providers Ltd is identical as Thunder11 Providers Ltd and OneThunder Providers Ltd however One 11 Energy Tools Ltd is just not the identical as. One Energy Tools Ltd, if One 11 represents a model

Phrase or expression which can be utilized solely after acquiring earlier approval of the Central Authorities:

Based on MCA identify availability tips, following phrases and combos thereof shall not be used within the Title of an organization in English or any of the languages depicting the identical which means except the earlier approval of the Central Authorities has been obtained for the usage of any such phrase or expression:

• Board;
• Fee;
• Authority;
• Endeavor
• Nationwide;
• Union;
• Central;
• Federal;
• Republic;
• President;
• Rashtrapati;
• Small Scale Industries;
• Khadi and Village Industries Company;
• Monetary Company and the like;
• Municipal;
• Panchayat;
• Improvement Authority;
• Prime Minister or Chief Minister;
• Minister;
• Nation;
• Forest company;
• Improvement Scheme;
• Statute or Statutory;
• Court docket or Judiciary;
• Governor;
• the usage of phrase Scheme with the identify of Authorities (s), State, India, Bharat or any Authorities authority or in any method resembling with the schemes launched by Central, State or native Governments and authorities; and
• Bureau.

In circumstances the place an organization will get registered with a reputation in violation of the above broad rules, the ROC could insist on a change of identify or can strike down the corporate and impose a penalty of as much as Rs. 1 Lac. Therefore, deciding on a reputation for the corporate is a vital job because it not solely needs to be the distinctive but additionally shall adjust to the MCA identify availability tips (MCA naming tips). It’s all the time advisable that you simply take the assistance of Skilled whereas deciding on an acceptable identify to your firm which doesn’t break any legislation.