archer14, Author at Trademark Registration Services

Income Tax Registration India

Income Tax/PAN Registration India –

The foremost requirement under Income Tax, 1963 is for every taxpayer to get a PAN (Permanent Account Number). Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, which is required to be mandatorily quoted on all return of income, all correspondence with any income tax authority and on challans for any payments due to Income Tax Department.

It is also compulsory to quote PAN in all documents pertaining to financial transactions notified from time-to-time by the CBDT(Central Board of Direct Taxes). Like sale and purchase of immovable property or motor vehicle or payments in cash, or in connection with travel to any foreign country, or for obtaining a telephone or cellular telephone connection, or for making a time deposit exceeding Rs. 50,000/- with a Bank or Post Office or depositing cash of Rs. 50,000/- or more in a Bank.

Further, under various other provisions charitable organizations can get themselves registered for different kinds of exemptions:

Sec 12AA of Income Tax Act 1963 – Charitable Institutions or Trusts can register themselves with Commissioner of Income Tax.
Sec 35AC of Income Tax Act 1963 – organizations having income from business or profession can get 100 per cent deduction.
Section 80G of Income Tax Act 1963 – Individuals / Organizations donating to NGOs registered under 80G can get appropriate exemptions.

Excise Duty Registration India

Excise Duty Registration India –

Excise Tax is basically levied upon manufacturing of goods. For purpose of levy of Excise duty, an article must satisfy two requirements to be ‘goods’ i.e.

(a) it must be movable and
(b) it must be marketable. However, actual sale is not necessary.

Every manufacture has to get himself compulsorily registered with Excise Authorities. As per section 6 of the Central Excise Act, prescribed person who is engaged in – The production or manufacturer of any specified goods included in the First Schedule and the Second Schedule to the Central Excise Tariff Act, or the wholesale purchase or sale or the storage of any specified goods included in the First Schedule and the Second Schedule to the Central Excise Tariff Act, shall get himself registered with the appropriate authority.

The registration is made in respect of premises and not any individual or business. The registration form 1-A along with necessary documents are to be filed with Central Excise Commissioner. Registration Certificate in Form ‘RC’is issued within 7 days of registration. Each registered person will be allotted a 15 digit- code known as Excise Control Code. Assessee is required to mention the ECC code on all invoices.

Customs Duty Registration India

Customs Duty Registration India – Customs Duty is levied upon import and export of goods from or into India. Section 12 of Customs Act provides that duties of customs shall be levied at such rates as may be specified under ‘The Customs Tariff Act, 1975’.

Basic customs duty levied u/s 12 of Customs Act is generally 10% of non- agricultural goods. In case of exports, taxable event occurs when goods cross territorial waters of India. In case of imports, taxable event occurs when goods mix with landmass of India.

Every Exporter/Importer has compulsorily to apply for IEC code with DGFT before undertaking any export/import activity from or into India. And also required to register with Foreign Exchange dealer.

The custom clearance is a complicated and time consuming procedure, as manual checking is done for all the consignments and accordingly customs duty is levied upon the goods. Though documents can be filed through e-filing system of Customs. Various kind of Customs Duty are levied like Countervailing Duty (CVD), Special CVD, Anti-dumping duty, Safeguard duty. And also one can apply for Duty Drawback in certain cases.

Restaurant Licence India

For running of a Restaurant various clearances are to be obtained from various government departments. The procedure differs from state to state.Like in Delhi, the basic approval from Tourism Department is not mandatory, through independent restaurants having minimum capacity of 30 persons, can apply to the Tourism Department of the Delhi State, which may in turn entitle such approved restuarants to certain benefits. Approval certificate is valid for 5 years initially, issued to those Restaurants who follow the prescribed guidelines and have undergone a rigorous procedure of inspection and evaluation.

Restaurant Licence involves many differet approvals and licences as follows:

-Approval / Re-Approval of Restaurants from Tourism Department, mandatory only in certain cases.
-Food Safety License from FSSAI (mandatory)
-Eating House License from Police Commissioner, Licensing
-Health / Trade License from State Health Department (mandatory)
-Environmental Clearance from Pollution Control Board of the state
-NOC from Fire Department (mandatory)
-Shop and Establishment Act – registration compulosry (mandatory)
-Insurance required to be taken (mandatory) in respect of Public Liability, Product Liability, Fire Policy, Building & Asset.
-Nominations under Prevention of Food Adulteration Act, 1954, apply to Director Prevention of Food Adulteration of the State.
-Lift Licence from Electrical Inspector, Office of the Labour Commissioner (mandatory, if lift installed)
-Signage License from Municipal Corporation (mandatory)
-Playing of Music in restaurants – License from Indian Performing Right Society/ Phonographic Performance Limited (mandatory)

Shop Establishment Registration India

Shop & Establishment Registration was again notified by Labour Ministry wef 13 November 2009. Therefore, every new or existing Shop or Establishment has to get themselves registered according to the respective state laws. For example, Delhi has the following law in force: “The Delhi Shops and Establishments Act, 1954”, which governs the registration of Shop and Establishments in the state of Delhi.

The object of Delhi Shops and Establishments Act, 1954, was to give some benefits & relief to the unorganized sector of employees, employed in various Shops and Establishments in the national capital territory of Delhi. The act lays down for the working hours, leaves for employees, maintaining of various registers and records, cleanliness of the shops and establishment.

The basic douments required for registration includes:

1.Lease Agreement
2.Light Bill
3.Telephone Bill
4.Pan Card of Business Owner
5.In case of Company – Company’s PAN Card, and
6.Respective Licenses.

Online registration can be applied under Delhi Shop & Establishment Act, 1954

Import Export Code Registration India

Import Export Code Registration India – Import Export Code (IEC) is required to be obtained compulsorily by Importers and Exporters, before they can import or export any goods or services. Import Export Code is a 10 digit code issued by the Director General of Foreign Trade and forms primary document recognized by Govt of India as an Importer and Exporter. Further on the basis of IEC, companies can obtain various benefits on their exports/imports from DGFT, Customs, Export Promotion Council etc.

The application to DGFT is required to be made in prescribed format, accompanied with a letter on a letter head, PAN, Fees of Rs 250, Certificate from Bank and Two photographs. The IEC Code is normally issued within 2 days time and the status can be tracked online, over DGFT website. These days, online application form “2NF2A” is also available, which should be accompanied with \ Appendix-18B.

IEC is regulated by The Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Procedures as prescribed thereunder.

Cyber Cafe Registration India

Cyber Cafe Registration India – With the increase in cyber crime, especially use of cyber cafes to issue threatening emails by anonymous person to various VIPs and Government organizations, forced various states to lay down various rules and regulations over the last few years, like Kerala, Delhi, Gujarat, etc. But in a view to bring uniformity in the Cyber Cafe Regulations all over India, Ministry of Information Technology under Central Government came up with Information Technology (Guidelines for Cyber Cafe) Rules, 2011.

The Information Technology (Guidelines for Cyber Cafe) Rules, 2011 have been laid down under powers conferred by various provisions of the Information Technology Act, 2000. Rule 3 provides for compulsory regitration, stating that all cyber cafes shall be registered with a unique registration number with a specified agency.

Other provisions lay down about establishing of Identification of user by keeping copy of any of various specified documents and even additionally clickng user with the help of a web camera. Further, a log register containing various details of the user are to be maintained compulsorily by all the cyber cafe users.

Brand Name Registration India

Brand Name Registration though not compulsory but helps in protection of Goodwill/Reputation of a business against any kind of duplicates or spurious products. It is very common for many companies supplying products mostly in rural areas to start producing and supplying spurious products, which may have different name but the same logo and color scheme of a famous products like butter, ghee, bread, biscuits, etc, in a bid to make quick profits.

The Brand Name registration, therefore, becomes necessary to protect against such duplicacy by registration of logo, color scheme, patterns, etc under various Intellectual Property Rights Law, or in some cases formation of LLP / company under respective law also gives recognition to a business name and helps in protection of the Brand Name of the business!

Design Registration India

Design Registration India – The Designs Act, 2000 aims at protecting the designs which serve the purpose of visual appeal. The design can be some shape, configuration, pattern or ormentation or composition of lines or colors applied to an article in any form by an industrial process.

A design can be registrable only when it is new or original and not previously published in India. Even if the pattern already known but when applied to a new article, it is still registrable, i.e. new application of old designs, it is still registrable. Also combination of prevously registered designs are registrable, if it produces new visual appeal.

The author of a design can apply to the Controller for its registration in prescribed format along with four copies of represenatations accompanied with necessary fees, provided it is not published previously in any country and also is not contrary to public order and morality. If objected by the controller, the applicant shall proceed to remove the objections within one month. The applcant has also the right to appeal to Central Government, whose decision is final.

Patent Registration India

Patent Registration India – Patent is granted to protect an invention which is new, useful and non-obvious. It grants the inventor, exclusive right to use, manufacture and market it. Basically, patents are granted in the field of Medicines, Science and Technology. It has been held by the Supreme Court that the object of the patent law is to encourage \ scientific research, new technology and industrial progress [1979, 2 SCC 511].

For the Patent Registration, the specification is to be filed with Patent Office for registration of a Patent, which should contain the title, description, best method of performing invention, scope of the invention and the drawings, if any. It may be provisional or complete specification.