PAN Card:

Permanent Account Number (PAN) is as basic as food in the financial world. Without Permanent Account Number no one is able to file their Income tax return, no one can open their demat account. Basically permanent account number is the simplest and easiest thing to get but it’s a very necessary document in all aspects.

Requirements for application of PAN Card

• For Individuals and HUF

1. 2 Photographs of Applicant

2. Proof of Identity ( Any One )
3. Aadhaar Card issued by the Unique Identification Authority of India;
4. Passport;
5. Arm’s license;
6. Ration card having photograph of the applicant;
7. Elector’s photo identity card;
8. Driving License;
9. Passport;
10. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking;
11. Pensioner card having photograph of the applicant;
12. Central Government Health Service Scheme Card or Ex-Servicemen Contributory Health Scheme photo card

3. Proof Of Address ( Any One )
4. Aadhaar Card issued by the Unique Identification Authority of India;
5. Electricity Bill;
6. Landline Telephone or Broadband connection bill;
7. Water Bill;
8. Consumer gas connection card or book or piped gas bill;
9. Bank account statement;
10. Depository account statement;
11. Credit card statement;
12. Elector’s photo identity card;
13. Driving License;
14. Passport;
15. Passport of the spouse;
16. Post office passbook having address of the applicant;
17. Latest property tax assessment order;
18. Domicile certificate issued by the Government;
19. Allotment letter of accommodation issued by Central or State Government of not more than three years old;
20. Property Registration Document

4. Proof of Date of Birth ( Any One)
5. Aadhaar card issued by the Unique Identification Authority of India;
6. Elector’s photo identity card;
7. Driving license;
8. Passport;
9. Matriculation certificate or Mark sheet of recognised board;
10. Birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955);
11. Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking;
12. Domicile certificate issued by the Government;
13. Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card;
14. Pension payment order;
15. Marriage certificate issued by the Registrar of Marriages;
16. Affidavit sworn before a magistrate stating the date of birth

• For Companies (Indian)

1. Proof of Identity and Address
2. Certificate of Incorporation issued by ROC.

• For Firms

1. Proof of Identity and Address
2. Certificate of Registration issued by Registrar of Firms; or
3. Partnership Deed

• For Limited liability Partnership

1. Proof of Identity and Address; or
2. Certificate of Registration issued by Registrar of LLP’s.

• For Trust

1. Proof of Identity and Address
2. Certificate of Registration issued by Charity Commissioner ; or
3. Trust Deed

• Association of Persons

1. Proof of Identity and Address
2. Agreement; or
3. Certificate of registration number issued by charity commissioner or registrar of cooperative society or any other competent authority; or
4. Any other document originating from any Central or State Government Department establishing identity and address of such person.

TAN

Tax Deduction and Collection Account Number (TAN) is a 10 digit alphanumeric number issued to persons who are required to deduct or collect tax on payments made by them under the Indian Income Tax Act, 1961. There are no documents required for application of TAN.

Vat:

1. PAN of Company / Firm/ Proprietor
2. Pan Card of All Director/ Partner
3. Permanent Residential proof of all Directors/Partners/Proprietor: (Any 2 of below mentioned)
4. Latest paid Electricity bill
5. Passport
6. Driving License
7. Voter Id
8. Sale Agreement
9. Municipality Tax Receipt
10. Proof of Place of business
11. Companies Documentation ( In Case of Companies only):

* Certificate of Incorporation

* Memorandum & Articles of Association

6. Other Documentations

Authorization appoint to act as Authorized Signatory

2 Passport size Photographs of All Director / Partners/ Proprietor.

Nature of Commodity to be traded.

One cancelled cheque

Service Tax:

Service Tax is an indirect tax wherein the person who provides the service collects the tax from the person receiving the service and pays the same to government. Service Tax Registration is required for businesses providing services in India.

Service Tax Registration is mandatory for all service providers (as defined under the Act) whose turnover from taxable service exceeds Rs. 9 lakhs in the previous financial year .  Any service provide who failed  to apply for the registration of service tax after qualifying the prescribed limit would attract penalties of Rs. 5,000 or Rs. 200 a day, whichever is higher.

Registration:

For Service Tax Registration ST-1 Form is required to be filed along with the following documents:

• A Copy of Partnership Deed/ Certificate of Incorporation, MOA & AOA.
• A Copy of PAN card of Partnership / Person / Company.
• A Copy of Sale Deed / Power of Attorney / Rent Agreement (Registered / Notarized).
• Address proof of office like Telephone bill or Electricity bill latest by 3 months .
• NOC from Owner if rented or owned by Director /Partner.
• Board Resolution for authorization of Service Tax Registration in case of comapny.
• Bank Statement not older than 3 months and Cancelled Cheque.
• Undertaking for single registration (as per format provided).
• List of Directors / Partners.
• List of Shareholders.
• Two Photographs Proprietor/all Partners / all Directors
• A Copy of PAN card of Proprietor/all Partners or all Directors.
• A Copy of Address Proofs like Electricity Bill, Water Bill or Telephone Bill of Proprietor/ All Partners / All  Directors.
• A Copy of ID proof like Voter ID, Driving License, Passport and Aadhar of Proprietor/  all Partners / all Directors.
• Name of the proposed unit
• Objects of business for which registration is required

Service Tax Rates:

Currently a service tax of 14% is applicable, which is payable on the gross amount of the taxable service.

*Additionally, 0.50% Swachh Bharat Cessis applicable.

Service Tax Returns:

25th October is the due date of filing return for half year ending 30th September and 25th April is the due date for filing return for Half year ending 31st march

Import Export Code:

Import Export Code or IEC is required to establish an Import Export Business in india. This is a kind of registration and issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industries, Government of India. To import or export in India, IEC Code is mandatory. No person or entity shall make any Import or Export without IEC Code Number. An IEC number allotted to an applicant shall be valid for all its branches/divisions/units/factories as indicated in the format of IEC.

In Some cases IEC is not required where:

• Import/export of goods is for personal use, which is not connected with trade, manufacture or agriculture.
• Import/export by government ministries and departments, and certain notified charitable organizations.

Application:
An application must be made in the AayaatNiryaat Form 2A (ANF 2A) format to the Regional Authority of the (DGFT) in the region where the registered office of the company is situated.

Details and Documents Required for Application:

For Proprietorship Concern:

• PAN Card of Proprietor
• Residential address, Pin Code
• Father’s Name, ID Proof and PAN

Bank Current Account in any national or international Bank

• Bank Certificate in the specified format.*****Click here for the format.
• 4 Passport Size Photograph
• Phone No and Email
• Type of Exporter : Merchant/Manufacturer/Service /Merchant cum Manufacturer/Other
• If Manufacturer, SSI (MSME)/IEM/Ind. License.

For Partnership Firm:

• Partnership firm PAN Card
• List of Partners with Residential Address, Pin Code, Phone Number on letter head, ID Proof and PAN
• Partnership Deed-duly notarized, copy duly self certified.
• Bank Current Account in any national or international Bank
• Bank Certificate in the specified format.*****Click here for the format.
• 4 Passport Size Photograph of every partner
• Phone No and Email
• Type of Exporter : Merchant/Manufacturer/Service /Merchant cum Manufacturer/Other
• If Manufacturer, SSI (MSME)/IEM/Ind. License.

For Company:

• Company’s PAN Card
• List of Directors with Residential Address, pin Code, phone Number on letter head, ID Proof and PAN
• MOA And AOA of the Company
• Certificate of Incorporation
• Bank Current Account in any national or international Bank
• Bank Certificate in the specified format.*****Click here for the format.
• 4 Passport Size Photograph of every Director
• Phone No and Email
• Type of Exporter : Merchant/Manufacturer/Service /Merchant cum Manufacturer/Other
• If Manufacturer, SSI (MSME)/IEM/Ind. License.

Digital Signature:

Digital Signature is a Physical signature in electronic format. Digital Signatures are used in India for online transactions such as Filing Annual Return, Company or LLP Incorporation, Income Tax E-Filing, E-Tenders, etc. Digital Signature is also used for securing email communications, for company registrations, IT Return  E Filing, Obtaining DIN ,DPIN ,

E Tendering and E Auctions.

A Digital Signature can be obtained by any Person (Indian Citizen and Foreign Nationals) and other types of Business Entity (Partnership, LLP, Company, Trust, etc.).

Documents Required:

Self Attested

• Copy of the Applicant’s Identity proof
• Address proof
• Photograph of the applicant

Copyright:

Copyright protection becomes necessary for businesses as well as individuals to protect their work from getting stolen or copied and to ensure complete protection of its identity and elements.

Copyright is legal protection to the creators of “original works” .This protection is available to both published and unpublished works. The prime purpose of copyright registration is to protect and restrict another person from using  one’s intellectual who actually made it. Copyright includes a set of rights like the rights of reproduction, communication to the public, adaptation and translation of the work.

Copyright is a legal right created by the law of a country that grants the creator of an original work exclusive right to its use and distribution, usually for a limited time, with the intention of enabling the creator to receive compensation for their intellectual effort.

When you choose to register copyright, the same can be used for creating and marketing a sense of goodwill and commercial value in the minds of your customers. It also means that you’re concerned about your work.

Application:

• Application for registration is to be made in online Form IV (Including Statement of Particulars and Statement of Further Particulars) as prescribed in the first schedule to the Rules.
• Separate applications should be made for registration of each work.
• The applications should be signed by the applicant or the advocate in whose favour a Power of Attorney has been executed. The Power of Attorney signed by the party and accepted by the advocate should also be enclosed. Three copies of published work shall be sent along with the application.
• If the work to be registered is unpublished, a copy of the manuscript has to be sent along with the application for affixing the stamp of the Copyright Office in proof of the work having been registered.
• A demand draft is required to be attached to the application.

PATENT:

Patent is a right have by an inventor to restrict others from gaining profit from your invention or from using your invention without being permitted by you.A patent is a limited duration property right relating to an invention, granted by the Patent and Trademark Office in exchange for public disclosure of the

Application:

Any of the following persons either alone or jointly with any other person can file an application for a Patent for an invention   :

• True and first inventor
• True and first inventor’s assignee
• Legal representative of deceased true and first inventor or his/her assignee

The term “person” includes any company or association or body of individuals, whether incorporated or not. In the case of a limited partnership, the Application may be in the names of all personally responsible partners.

True and first inventor does not include either the first importer of an invention into India or a person to whom an invention is first communicated from outside India. The applicant is required to disclose the name, address and nationality of the true and first inventor.

Assignee can be a natural person or other than a legal person such as a registered company, a research organization, an educational institute or Government. Assignee includes assignee of an assignee also. Wherever, the inventor(s) is/are not the applicant, a proof of right to apply by way of an endorsement in the Application form (Form 1) or an assignment deed shall be submitted.

Legal representative means a person who in law represents the estate of a deceased person. In such a case, the Legal Representative may be required to file appropriate legal instruments as Proof of Right.