Taxmann's Setting Up of Business Entities and Closure (SUBEC) | QUICK REVISION CHARTS

Page 1




Contents PAGE

Chapter 1 1.1

Choice of business organization

Chapter 2 2.1

Types of companies

Chapter 3 Charter documents and alteration of charter documents

3.1

Chapter 4 4.1

Legal status of registered company

Chapter 5 5.1

Formation of LLP

Chapter 6 Different forms of business organisations & its registration

6.1

Chapter 7 7.1

Formation and registration of NGO

Chapter 8 Financial services organisation and its registration process

8.1

Chapter 9 9.1

Start-ups and its registration

Chapter 10 Joint ventures collaboration and special purpose vehicles

10.1

Chapter 11 Setting up of business outside India and issues relating thereto

11.1

Chapter 12 12.1

Conversion of existing business entity

Chapter 13 13.1

Various initial registrations and licenses

Chapter 14 14.1

Maintenance of registers and records

Chapter 15 Identifying laws applicable to various industries and their initial compliances

I-5

15.1


3 4 . % 4 . / #

I-6

PAGE

Chapter 16 Intellectual Property Laws (provisions applicable for setting up of business)

16.1

Chapter 17 Compliances under Labour Laws

17.1

Chapter 18 Compliances relating to environmental laws (provisions applicable for setting up of business)

18.1

Chapter 19 Dormant company

19.1

Chapter 20 Strike off and restoration of name of the company and LLP

20.1

Chapter 21 Corporate insolvency resolution process, liquidation and winding up: an overview

21.1


CHAPTER

T N E M N R E V O ' E T A T 3

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Infrastructure Finance Company (IFC)

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F O S D N U & D E N W / T E . M U M I N I M A S A H

8.1

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Investment Company (IC)

ET IC C V RN! E AS L PI L E UE I N 3V RA SUP N3M O O I D TN # A AR L U E GND EI ON 2S U K N A " G N I S U O ( L A N O I T A . S N O I T U T I T S N ) E C N A N I & G N I S U O (

Asset Finance Company (AFC)

Enforcement Agency: -

Regulator:

T EN NC E) NO NM OI " I IA TS LE2 L V A CR I L R E R U E E VF OD GPR EUU NN 233%U

Type of Financial Institutions

Non-Banking NonFinancial Companies: NBFCs Regulated by other Regulators NBFCs registered with RBI:

Authority for Regulation, Supervision, Surveillance & Enforcement .

FINANCIAL SERVICES ORGANISATION AND ITS REGISTRATION PROCESS

8

8.1 FINANCIAL SERVICES ORGANIZATION STRUCTURE IN INDIA

Companies registered under section 3 of Companies Act, 2013

8.2 CATEGORIZATION THE DIFFERENT TYPES OF NBFCs

(Note: The list is inclusive not exclusive)

-


T N E L A V I U Q E R O ! @ F O G N I T A R T I D E R C M U M I N I M A S A H

DD E NT AI D S TU I A S OT PS EA DL E CH I L T B UN PI GN NW I O D H L S O HS A GE NV I T O P EB CA CD AN TA O E NR YO NR AC P M O C LF A O I C S NT AE NS lST A GL E E NA I H T K O S NT E A C G BN N I A NV L OA A .H B

TK KN NEN ACA "EB R O NET OH L A .TU NQ I S NAE AE R OR E L AH FST I O IE H ST O E PNT S Y TOES E T LT E A L T A A R A R R T FT S O N K E ER SC N T E A C N TB E N POI O SC T E O A HR T N TE D I W ENO A T WL MR AON ET DE HSTV T EHE FVG S O AUE EHOM NSRI ORBT O ET T SC I VA TEA R S 3 O H E L S R DE A E I N T T C A N NAR I S A FN G E O IDN E&AI D T CN GE A ND E 2I L

Quick Processing

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I F S KS L NA AU BD I MV I OD RN F I SK NS AI OR L H TG E I GH TE O R NA LS L I R WE YW L O LR A R R O E NB ER GE D GI NS I N T O A R C T S I K D N EA R C BW O RSL OI S OI SI PH G N HTI T RR I OO WF C SNS L O T A I S UA D E DE I R RC V I E E D HH N4 ) T

T C ! S E I N A P M O # R E D N U D E T A R O P R O C N I S E I N A P M O C E R A S # & " . S E I N A P M O # L A I C N A N I & G N I K N A " N O .

R E H T O Y N A S A E M A S E H T S I # & " . Y N A P M O # E C N A N I & G N I K N A " N O . A G N I T A R O P R O C N I R O F E R U D E CY ON RA PP EM HO 4C

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E R A H 3 D E S I R O H T U ! E H T D N A E R O R # O W 4 S E E P U E 2R NO AR H# T O SW S E 4 L TS O E NE EP BU D2 L N U A OH HT SS YS T E I T L N T EO EN HS T I F# O S& D" N. UE &H DT EF NO L WA T /I TP E A .#

LR S RA EUN I E O PCHGI T E N O R T EA P BN LRI L O I R L& A T L C I C S WESE E VASR SI L L P PT L A Y UAEI R ORWCO E N RP T SAA G R/ANL U E NKlG T ONRE O E A R H M.B T E ODEO L RE B R HO PN A T W C I R D)P L " E OO L T 2P O YH A L YE ML L B OOL H RHIDT PWWE R T E H HA D CACL I I N S U H H G U T W)WEE R L HK B SI GN#E S UA(IS OB NI R &AM HW/PR T E.ME NN P O T OAYC I N N T S E P U AET T C UP X I I T E V M T S E NEORH S E I S T LO#L A O T G A I T C DNIS C I NE N D R AT L A O T NI O T I A M(N & lL

Loan available for Individuals with Poor Credit Rating

F O 2 ! 2 #

Non-Banking Financial Company – Factors (NBFC-Factors)

Mortgage Guarantee Companies (MGC)

RM E VO OR NF RS UI E T SM S O E E C NN R I O S R UIC S BS O ER HG T FES O HI TD FN OU T F S A D E E L T N TS W A A O HE LT CT I E A H N WRD O RS N OS A F S SES NNE I O S N IU T I S BU U T I EB T E S E NTE N I T AN L R A I A A C NUR AGA NEU lGG E EAG G R TA A R G #OT R 'MO SM -I

SE G S TN E U I R NTO I I T S T S UN C A BO F LC A DM PL I OE C U R M NOF I HDO R C PSE N SI VI ES HE RS T E S N O NS IDR I DUEG EBMS T GGOI AN C F GI NO R I NO T ET SN T I #C E &ADC "FNR E .EAP H GTS T NNE I I S K S SA N T AE A T H TSLT A I S T S OS OAT S L PA E SL EI T C I DN E NAFB T O OO N T NlN A EN E D SHCL I R 4 U R E O OG P T H N S C I AR S &O S TE T S #C A N AE I &F S LU "F TB .O A Less Rules and Regulations

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Systemically important non-deposit taking non-banking financial company

-

NBFC- Non-Operative Financial Holding Company (NOFHC)

-

Competitive Interest Rates

TAXMANN®

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8.2

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-

8.3 BENEFITS OF INCORPORATING NBFC

8.4 INCORPORATION OF NBFCs AND REGISTRATION PROCESS WITH RBI


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S D R O C E R , ) " ) # N A E L #

N A N l G N I K N A B N O N A F O S S E N I S U B N O Y R R A C R O E C N E M M O C N A C Y N A P M O C L A I C N A NR I E & T F GA NY I L K NN AO BN O NI T OU .T I T S N I L A I C D N A A I D N ) F O K N A " E V R E S E 2 E H T M O R F N O I T A R T S I G E R F O E T A C I F I T R E C A G N I N I A T B O

A L U G E R R E H T O Y B D E T A L U G E R E R A H C I H W) S" #2 &H "I T .W FN O O ST I E I A R R OS T GI EG T E A R CF NO I T A N T R E E CM E NI R OU I T Q A E LR U GE EH R T LM A UO R DF ED T A E I T VP BM OE OX 4E E R A S R O T

H T I W D E R E T S I G E R S E I N A P M O C G N I K O R B K C O T 3 S E I N A P M O C G N I K N A " T N A H C R E D N U & L A T I P A # E R U) T " N E% 63

E R O R # O W 4 S E E P U 2 F O S D N U & D E N W / T E . A G N I V A H

S S E N I S U B E C N A N I & # & " . F O G N I D N A T S R E D N 5

! $ 2 ) Y B D E U S S I N O I T A R T S I G E 2 F O E T A C I F I T R E # D I L A V A G N I D L O H Y N A P M O # E C N A R U S N )

T C ! S E I N A P M O # E H T R E D N U D E I F I T O N S A S E I N A P M O C I H D I .

T C ! S D N U & T I H # E H T F O N O I T C E 3 F O B E S U A L C N I D E N I F E D S A S E I N A P M O C T I H #

K N A " G N I S U O ( L A N O I T A . Y B D E T A L U G E R S E I N A P M O # E C N A N I & G N I S U O (

Y N A P M O C T I F E N E " L A U T U A R O E G N A H C X % K C O T 3

-

-

Stage 2:

-

Stage 3

8.6 PROCEDURE FOR FILING APPLICATION WITH RESERVE BANK OF INDIA

Step 1:

D N A N O I T A C I L P P A E3 T / I S BE3 W/ D# EE R H UT CO ET S N SO ) G "O 2L O GT ND I S E S E E CN CT AO N YL BI L EW NY I L N N OA DP EM T O T C I MT N BA UC SI L D EP E BPR I NAU AEQ CHE R NTT OEO G I T AAN T E CS I R L S A I P H PT S AT D I E! R H E 4 S U E C N E H https://cosmos.

EE 3B H / T #DM L U O EO R HW F T F # D O A2 EO GL # AN PW3 R NOO I D G OR# L O& EF" HE. T L B NA E OL I I A NV M OA I R T A O M F R T RN S OO I M F G I R ENT AO 2O F C IN YI TL O NAPI P C AI T LAA PP E C MP L I L OABP A #LT P E IA RC U OX E SH F v%DT A +EO D #HL A )TN O L ,GW P #N OU hI NWDD OONN E A KHHA CST T I WNA L C OAD NDCE ANYH CIN T AN YWP I N A!MY PN OE MO CK OI TET E CA HI C4 S EI B HL E P D 4P EW !Y E AV L 3P O /S B IA -D -

Step 3:

vE T G #N hE DH L T E lD L EU HO T E NWN I YI ENL CAN lPO F D ME /O L LC l A NEN O OHI I 4T G A E C 2ML I RP EO P HF A T N2 FO O IO T EA # MCE I L AP H T NP R TAO C LF EE R C R OX. C%2 ! EE# H HT T R NE EI T A vB S CR M I D A U L NU . I E OC IC T T R N EA E T 0R O E NNF OE YI 2 AT MAN C O YlI I T T NN A AE C PD I L M) P O P CX! E EN Y HN N 4! A hP EM HO T F# O A

Step 4:

YE NC Al PF M/ L OA #N EI O NG I L E N O2 D EE HN T R GE NC I T N A O CC I D E NH I T O MT S RT ON F NE OM I U T A C CO I D L P G PN AT I ER HO T P FP O U YS PE OH CT DH RI T A HW EG HN T O TL I MA BR UE SB OM T U S. A E HC YN NE AR PE F ME O2 CN EO HI T 4A C I L P P !

Step 5

E R U C E S D E N O I T N E M E V O B A E H T M O R F N O I T A C I L P P A E H T R E FB O SM UU T N A T T S N EE HM T E KG CD EE HL CW NO EN HK T C NA AE CH T YN NI AG PN MI Y OE CK EY HB 4S S E R D D A

Step 6:

8.7 HOUSING FINANCE COMPANIES

TAXMANN®

N O I T A C I L P P A EA HI T D FN O ) YF PO OK CN LA A C" I S E Y V HR PE S AE T2 I ME BH UT SF DO NE AC l EF N/ I L L N A ON YO L I P G PE A2 OE T H DT EO R I T U S QT EN R E SM I YU NC AO PD MY R OA CS TS N E AC CE I N L P E PH AT EH HT I 4W G N O L A

REE NE R H OH A T I T T Y U OHB T C I DI T D SNH N E IAWA T SSL LN A EU I AI C G NONE ALAR NEPE I FMMR GOOA NH#S I # GL& K A NI NI C( AD IN) BV NOA" N ORI NP&2 F FF O G O O NK I SK ES R PE NO YN T IAW AS"E U NM SB I OA R E.F #H &T RY ( ER" N O IHT ( YDTA L . NEOU G EG AA KE PG K I L MN RN N OE EA # 5H" Y TG L S EI RI N T CR NACES AMUDU N DNO I O U R I ( R & P D L GSPE A NI N N I HDR E S O T C EI UI A VT OH L OA E (WR G.

Meaning

G N I W O L L O F E H T E R U S N E D L U O H S Y N A P M O C E H T N O I T A R T S I G E R R O F G N I Y L P P A E R O F E "

I D E M I T L L U F S A S R E K N A " R O I N E S R O D N U O R G K C A B # & " . M O R F R O T C E R I D E N O M UY MN IA N P I MM O EC VE AH HT DN L I U R OO HT SC E TR ) Stage 1:

Step 2: rbi.org.in

8.3

8.5 REGISTRATION PROCESS WITH RESERVE BANK OF INDIA


D E U S S I K N A " G N I S U O ( L A N O I T A . M O R F N OD I N T A A R T T S C I ! G ED R I A FS O E EH T T A F CO I F I T 6 R E R E CT AP A GH N# I N R I E A T D B N /U

T N U O M A R E H G I H R E Y HI F T C O HE CP US SN RO OI T EA R C I OF RT I #O N Y SB E E PY UA 2M K FN O DA N" UG FN I DS EU NO W( OL TA E N NO I ET HA T G. NE I H V T AS (A E R O R C S E E P U 2 F O D N U F D E N W O T E N M U M I N I M A E V A H D L U O H S T I

RT E E A DC NI F UI T DR EE D# I V OA RT PN SA NR OG I Y T I A D NM O C G N I WT OC L ! L O K F N FA O T" N EG N MI LS I U F L O U F( EL HA T N NO OT I FA L E . S T E I GH NT I F Y O F N S I O T I A T ! S A R R T E S T I NG F A OE I "T C2 (E F .3O

R E N N A M A N I D E T S C R UT O DI NS OO CP EE BD E OR T U YT L U E KF I R L TO O T NN E ES R E A R RP OS GI T NF I O E BT S TE O R NE T EN R I A E #H &T (O T EL HA T T FN O E SM R I I R AT F F E !D

N O I T A R E P O E H T O T L A I Y C R I T D N UU J E O R C PE EH BT F TO O NR O LT L A C HE SS E NC ON I T A A N R I T F S I G G N EI R S FU O O EH T E A H CT I F F I T O R E H CT FW O O R TG N AD R N 'A

S T C E P S O R P G N I N R A E D N A E R U T C U R T S L A T I P A C E T A U Q E D A S A H # & (

L L U F N I S R O T I S O P E D E R U T U F R O T N E S E R P S T I Y A P OE T U NR OC I C T I A S OS PM I AA L NC I R EI BE H LT L A HN SE RH OW SD I N #A &S (A

SN ES BE I LN E L I A H S HU T SB N I "ER (HO T .TS N E EOR H G E T T N FI N O Y I C NRI R O L A IC B N U I RP P OOE F EOH HTT T N O NET I ML A HEI CC C I I ND H U WEJ FME O MR TOP N E ECB E MH T O LT I F S LTNR A L U L H O FT A T HS I NES R O OU I #P T S E I D N&D NE(E O AH O CT YT RYB F E R O HA AS T SI T D O S S E NE YC ) R NE E NT !NI

O T N O I T A R T S I G E R F O E TA A I CD I F N I T) R N E I CS FS O E N TI N S AU R B G E EH HT T N YO BY DR R EA VC R E R S O EE BC LN L E A HM SM TO S E C R O E T T N # I C& I ( L B E UH 0T

D N A T I S O PN EO $T I A OR T T N S I I G "E (2 .F YO BE T SA E C I I T F II L T I R B E A# I L FD O E U ES PS YI T E ER HA T D FN O SA S M# R& E T N( I G N DI ET Z P I E R OC GC EA T T A I S CO EP R E A S$ #N &O (.

FY O L T C SE T C R I ED J B R OE LH A T PE I H C NW I R G PN I SS T I U FO O H ER NO OF E SC A N SA A N HI RF OG N SI T D CI AV S O NR AP R F T O YS L I S R E A N MS I IU R PB DE L H U Y OTL HGC T N SI E TR T IC I AD RS E N NI HA T R I RO E T

G N I C NG EN I MW MO OL L CO F FE O H ST UH OT RI I W S E Y DL DP NM AO TC C D !L U SO E H I N S AN PO MI T U OT #T I S EN HI T E RC E N DA NN UI F DG EN R I E S T U S I O G EH R A YF NO AS PS E MN OS I CU !B

SE S I TE I P EU R O2 RN #A H NT ES 4S E SL E ET PO UN S 2I N# A& H( T SE S H E T L F TO O L NA T EI BP A D# L U E OR HA SH Y3 T I D T E N S EI R EO HH T T FU O ! SE DH NT UT &A DH T EE E R NL O WBR A /S # I TV N E DE .A 4

E H T RS E R DE NT T UA G NM I D R E E T T A SL I G E ER R D EN L A I H G WN I S !U /O -H R EO HF T E C NN I A DN EF I T A G TN S I EI D BV O OR T SP S E E B NL I L S A UH BS L AT C P! I C S NI E I R N PA RP I EM HO 4# Housing Finance Company: Registration Process

E H T S A G N I C N A N I F G N I S U O H N I A T N O C D L U O H S E M A N F O L A V O R P P A R OY F T I V I T EC CA I L P A 3P I MC N RI OR &P

TAXMANN®

A F O S S E N I S U B E H T N O Y R R A C R O E C N E M M O C Ln L A T HU SO H YT NI AW PN MO OI T #U T I ET CS NN AI NE I C & N A GN NI I F S UG N OI (S U OO .H

YE NC AR PO MF ON C% D AN SA I S T YE NS AS P! L MA I OC #N A NN OI I & T C F UO RN T S O NT I OC CU ER 2T S YN NO AC PE M2 D ON #A NN OO I I T T A A ZI ZT I C T IT I! R R UU ) CC 3 EE % 33 ! YE& H NT 2 AF ! PO 3 M O T #NS E O R I T NC E T OE N I T 3 ) C Y R UE T RD I T R S U NNC OUE C 3 EDF E 2RO E TT T SN E I S G E S EM !R

S T E S S A L A I C N A N I F F O N O I T I S I U Q C !

R E W O R R O " E H T F O S S E N I S U " F O E S A E , R O E L A 3 T N E M E G A N A F O R E V O E K A T R O E G N A H #

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8.4

-

8.8 ASSET RECONSTRUCTION COMPANY (ARC)

-

Functions performed by ARC:


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T S E R E T N ) Y T I R U C E 3 F O T N E M E C R O F N %

S T N E M U R T S N I T E S S A Y R A D N O C E S H G U O R H T S T E K R A M L A T I P A C G N I P O L E V E D N I E L O R T N A T R O P M I N A Y A L P S # 2 !

A I D N ) F O K N A " E V R E S E 2 E H T H T I W F L E S T I R E T S I G E R O T S A H Y N A P M O C E H T N O I T A R O P R O C N I R E T F A Y L D N O C E 3

S N O I T A L U P O P E M O C N I W O L O T S E C I V R E S L A I C N A N I F S R E F F O T A H T N O I T A Z I N A G R O N A S I N O I T U T I T S N I E C N A N I F O R C I

T R O H S S I D O I R E P T N E M Y A P E 2

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D E R I U Q E R S I N A O L R O F L A R E T A L L O C O .

E L B I X E L F S I N A O L F O E S U D N E F O E S O P R U 0

S L A U D I V I D N I O T N W O D G N I L K C I R T S N A O L P U O R G Y L T S O M E R A N E V I G S N A O ,

G N I D N E L P U O R G O T E U D W O L S I T S O C N O I T C A S N A R 4

A I D N ) F O K N A " E V R E S E 2 EA I HD T N H) T I F WO K FN L E A S T I" RE E V T R S E I S G E E2 R OE T H ST A Y HB YD NE T AA PL MU G OE CR ES HI T N NO OI T I U T T A I T R OS PN R) OE CC NN I A N RI E & T F A O R C YI L D NE OC CN EI 3S Incorporation of MFI

E B Y A M Y N A P M O C E H 4 T C ! S E I N A P M O # E H T R E D N U D EY T A N R OA PP RM OO CC NC I I L EB BU OP T SA A R HO YY NN AA PP MM OO CC E AT A YV L I T R S R P I & A

N O I T A R O P R O C N ) F O E T A C I F I T R E # F O S E I P O C D E I F I T R E #

I S U B L A I C N A N I F E H T O T G N I T A L E R ! / E H T N I E S U A L C T C E J B O N I A M E H T Y L N O F O T C A R T X E F O S E I P O C D E I F IS T R S E E #N

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L YA NV AO R DP L O P HA R TO O I NR SP E E OH DT T U DO OH I RI T E PW E YR F I U C T EU PF SN I TE S A M PA ES HE T H NT I T P TE I S C OC PA ET DO CN I L L L B I UW PD YN NA A E T DA ED A T I P D EEN CH) CTF ANO TOK S O NAN TA SS I " A OE HP V YER NDE ACS PL IE 2 MB OUF CPO

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L L A M S S I ) & E H T Y B N E V I G N A O L E H T F O E Z I 3

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M O C E C N A N I F GE NC I N K A NN AI BF K NN OA NB GG NN I I K D EU EL S C EI N R A G N SD I ) & N -U F SO NT OS S I T E U C T C I T A S NE I D EI CW NT AE NG I F O O T R) C " I M2 FM O O RR E F BS MU T UA NT GS N# I S & A " E. R C NY I N NA !P

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E T A V I R P A E B Y A M Y N A P M O C E H 4 T C ! S E I N A P M O # E H T R E D N U D E T A Y R ON PA RP OM CO NC I C EI BL B OU T SP A A HR YO NY AN PA MP OM CO !C

I S U B E R O C E H T G N I G A N A M N O R E T T E B# S2 U! CE OH F T OR T O MF S EE HI T T I WN U OT L L R A O LP L I P WO SS S !E 0N .S I FU O NB EW DE RN UG BN I ED HI T V FO O R SP KG NN AI BD U GL NC I N V I ES I L S E E 2N

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LN A A I C C NS A# N2 I F ! S T R E E DE NH ES L E EC HN T A L GA NB I R R UI SE NH ET YM BO ER F CS NN EA DO I F L N OD CA B R E OH T T S S T E FS VF O NOC I DEG V N NII AHZ I ROM OTI T D I ON S OHI PTM EEE DMI L EAH R OSW A T E S U TL E I R A E V PS L U Y E R SE HK DN V L O AC U OBE HER SH E R4I S E F M HI S T NL X AA AE R 4HM

S E DN I S O I E T BC TE N L L EO MC EN GA AO NL AD MN GA S NE I R R UU T D C E UC R O TR S E P R Y DC NT AP U NR O IK T N U A L O B SN E I R NS AM O R LO NF I E ER S L I T A R G E E PL XT EN A YT R R T S O UP DM NI I R GO NF I D T L S IY U BL A T SA PC L E HA OS SA L G A SN I #V R 2E !S

R E W O R R O B E H T Y B E L B A Y A P S E U D F O T N E M E L T T E 3

8.5

Benefits of Incorporating an ARC:

Asset Reconstruction Company – the Registration Process

8.9 MICRO FINANCE INSTITUTIONS (MFI)

Characteristics of MFIs:

List of documents to be filed with RBI for registration


T GS NA OL L R A O TF N UR OO CE CC AN E ST S S I OX ,E N I TS I F I O Y RN 0A DP NM AO TC E EE HH ST ED CO NI R AE L P A BE D R DT E I EN T T T I I EM D UEB HU !T ERS HO E T FB D ERL COU NR TO EO H T S PS I ES X S ERE L NS R I S OI YT R DI E ADV EUE R AH L A C I SSH E RW I N OS ATR PCA ME E R I Y OD CH E E RT R OI H &WT R O T C E 3 G N I K N A " G N I D U L C N I R O T C E 3 S E C I V R E 3 L A I C N A N I & E H T N I Y N A F I E T S A R CO I T F C I T E R R E I CD EE CH NT EL L I A R E F PO XT EC FE O P S YE PR ON #I

NA OE SM R E O PC E AB ET S S A R CF I NT ) S U E M S L E E YH DS O BE OH NI H S HDE T IR I A W.H DAS NMY T AOI U SRQ F R E YE BE O MNT EOG N MMI B SWI T R OC I R HR S T OB I U WBS RY YO L B N I I OHH D SI D S I . E N . A I E S HH UT T BIF W O TT C AI R SE S NOD L APO E R DH T E OER C T A A DL H EP S WOR OTE L S L B E A HM SS E I IM TW ) S E R A H S E C N E R E F E R P E U S S I L L A H S I H D I . O N T C ! S E I N A P M O # E H T F O T N E M E C N E M M O C R E T F !

S R A E Y E V I T U C E S N O C O T P U M R E T A R O F E C I F F O D L O H L L A H S D N A R E B M E M A E B L L I A H HD SI I. H DA I F .O D AR FA O O R" OE T C H ET R I N $O

D E V O R P P A Y L L A C I F I C E P S E B L L A H S T N U O M A R E H G I H Y N A D N A G N I D E E C X E T O N D NR O ET DC I E V I R I D E$ R L A A L N C O EI DG NE A2 CE IH H T DY I .B

N I S T E S S A F O N O I S T A E L CU I F 2 I S I S H A L D C I D. NE AH T NF OO I T I N GE OL CU E2 R EN UI ND EE VI D EV R O RR OP F S SA MS RN OA NO L LL A I E T W N EE DJ UR RO PS N EA HO T L OE T G EA R G E T HR DO AM LF L A O HT SC IE H P DS I E .R

L L A H S I H D I . O .

M R O F Y N A N I R O E M A N Y N A Y B T N E M U R T S N I T B E D R E H T O Y N A R O S E R U T N E B E D S E R A H S E C N E R R E E F V E E R O PS ET UA SH S W I

S R E B M E M S T I H T I W T N U O C C A T N E R R U C Y N A N E P O

E T A R O P R O C Y D O B Y N A O T Y E N O M D N E L R O M O R F S T I S O P E D E K A T

S E I T I V I T C A G N I D N E L R O G N I W O R R O B S T I N I T N E M E G N A R R A P I H S R E N T R A P Y N A O T N I R E T N E

Y T I R U C E S S A S R E B M E M S T I Y B D E G D O L S T E S S A E H T F O Y N A E G D E L P

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S R E B M E M S T I N A H T R E H T O N O S R E P Y N A O T D N E L R O M O R F S T I S O P E D T P E C C A

I U Q C A R O E C N A R U S N I E C N A N I F G N I S A E L E C N A N I F E E S T A A R HO CP R R UO PC EY R ID H O DB NY UN FA TY I H B CD FE O U SS S S I E S NE I S I UT I R BU EC HE T S NF OO YN R O R I T A I CS

F O L A T I P A C E R A H S Y T I U Q E P U D I A P M U M I N I M A H T I W D E R U C E S Y L L U F E B D L U O H S D N A S R E B M E M S T I O T Y L N O D E D I V O R P E B Y A M S N A O ,

S E I N A P M O C C I L B U P S A D E T A R O P R O C N I E R A Y E H 4

S E L U 2 I H D I . E H T F O E L U 2 H T I W E C N A I L P M O C O T T C E J B U S S E H C N A R B N E PA ON OO T E T DA ER WE P OO L L A T O EN R A O YD ET HU 4B

E H T R E D N U D E R E T S I G E R E R A D N A A I D N ) F O T N E M N R E V O ' S R I A S F E F L !U E2 T I A H R OD PI R. OH #I T FW O YD R A T E S R I N I - E HT T C Y! BS DI E EN T A A L P U GM EO 2#

R NI OE I H T T C EN S E RE E W DT NE UB Y DE EN Z I O N GM OG CN EI R D SN I E DL ND AN RA OG T N C I EW S O ER CR NO AB NS I F I S GS NE I N K I NS AU BB E NR OO NC OR T I E SH G 4 N O L E B T A T HC T ! ES NE I ON SA I YP NM AO P# ME S OHE R T #F B IO H M D E I M .

S YE I NN AA PP MM OO CC GR NE I H D L T O O HN I ET T S A E I R C E OT SN S I A L I A YT R N A A I T D S I S B BU US SG N PI UV OA RH G Y SN T I A YP NM AO PC MT ON CA TC N I L AP CP I LA P E PH AT FF O O TS C R EO PT SC E E R R N D II T R S OI E PT ER R A P S R D E E KT NL A AE "R

E H T L L A F O T C E P S E R N I N O I T A C I F I L A U Q L A N O I S S E F O R P D N A L A N O I T A C U D E T S E H G I H F O E T A C I F I T R E C E H T S R FO O T YC E PR OI #D

F O T R O P P U S N I S E C N A L A B G N I T A C I D N I N E I L O N F O E T A C I F I T R E C S R E K N A B T P I E C E R T I S O P E $ D E X I & F O Y P& O/ #.

pan India basis TAXMANN®

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8.6

8.10 NIDHI COMPANIES

Characteristics of Nidhi Company:

`

General restrictions or prohibitions on Nidhis (Rule 6)


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T UEN CHE T R M I G C NE I S EY I T T R AR R VA E I V R CD 0 A I H T DN I S I A O. P E EEB DHT O T GF D NO E I T R SE IR C D I EI L OBS S N M R O OEC M F E MEB T RHO OTN F G YNL L NOA AM H S NAv I Y SL TE N N EMO MES R EHE S C I 3B T R TM E VI SE DOM APO YET NDN ADO I ET DX A EI L UF U SFC S ORT S I II ESC S L BA IEO TP OT A E T E VD EDI R S G UEPN AHRI T CTOI C RFF hI OOS L O N S D EO RR UT IO SA O S I LWF F O T N E M Y O L P E D R O F R O S R E B M E M M O R F S T I S O P E D G N I S I L I B O M R O F E V I T N S EN CA NO I L RG ON ET I GN AA R R E KG OR RO BF R YO NS AD YN AU PF

STS S I N H O ER DR I G .NF OO E S MI E AI T NL IG NCN A WF I O D R E E SK E T I C C X NO I LE GE T ND O I IN D NVS EOER R I L A T I RPL E OYI Y GACL A NMAI F I C HN WSC E OL A UN RU SI R OR F BEM S OA FE RG O HF N STE I S R FM E U O NS OD I S NCE UO NM I BI I S LT I EV A F HO T O T N T NREN APRI E HH EO T HP RTT Y L E HLON A T T A T O OC T STE A S DJ I E EBH NR U I E SD I S UHS. BDR E YAEH NEBT AVMF NAEO OHME HSM YC R T O I I R C H A ON CWT I G N I C N A V D A F O E S O P R U P E H T R O F E C R U O S R E H T O Y N A R O S N O I T U T I T S N I L A I C N A NI I F H RD OI S. KF NO AS BR E MB OM RE F S NM AO OT L S EN S A I A O R L

T DN RE A OM "E G EN HA T R FR O A NY ON I T A I S O OT PI N MR OE T CN EE HR T LO O R RE T V N E OO CS RT OA YH NW AR PE MN ON CA RM E Y HN T A O YN NI AYT FNN A O E PM SM E E I OG T I CA R URN CEA ET HM S S EOT S YI A N F HA O CF E R UOG SN PR A RO H OT C C EE E R RH I I U T Q$R CFO AO F

SSI S NR R AE E OMW L OO ST E R SR S UO R UCB BEE SH H I T D T OE DT S N A S AS C E N SN I S E A L S L U OF C L E ECS L DU D DNY I A L M L A E I Z C I ES E HL P T LS FAE O MS I YSS L RI T I S H E OH 4 MT Y OD ST E G GE NN P I I V S AWSS S D /I SN L N L S U A R AF ME OF SWLO F OO SR S E D R T S E I ON L E I E B N B OEMT L E N MB S E I R GU G II R H L BU DES I IN OD .T I

E R U S S E R P R E E P O T E U D D N A D E S R E UT CA ED S E EU R D A SN NO AD OI L A P EE HR T S SI A N DA EO EL T T N A AH R T A E UR GU S SN I TE N S R EE MW YO AR PR EO 2B

E V I T C A R T T A N A T I S SN E E KZ AI T MI C SR I O HI 4N E S S T I E S H OT PY EL L DA I NC OE P TS S E E R E E L T P N O I E FP O R EO T F A Y R T I RN E U HT GR I O H P AP O RT E N F F E O M ST I S H E DV I N .I N SO E I CT NU AI T NT I S F N GI NE I L H D NT AOS T HY R O NT T I I I LS EB I CI O ND P EE E I R RD E C P D XNN EIA S EGR VNE I AL T W HU O OSR HER WRO SSB E NL F C OR O SI S R C D E LN PA I RI M OC I O N SE EN H S T FIN O DI EE ST T S C C I EN S NPE S D OE I CR F IL N H LO DE C I .WD L FEI O RU SAB $OD /HN "WA

EM BU OD T N A DR EO R I M U QE ER F SO I YG NN AI L I PF S M T N OEE CMM A CN U I L C B FO UO D P Y D T AL I E T GIA L NBE A I L T R I A A R R E OVH PAT RGO ON ID CN NI N I AA RTN OBO F OI EST A R I UAC DHO ECS CUS OS! RHF PT O LIS W A E L MDC I RE T OL IR NP ! EMD HON 4C A

TI R D S LG E U H ONT HOR SMO MAF Y SL UG DN N O NI AV S R AR OSE MDB ENM -AE T M F EI RS HH T T FTI O F O EOT G T S S I N E UB I S AA D O L H N # P ER EL SH U T TDP C EGND J NAE B I T MI /T T A EVOM R I HL T F R T E S U T T P ACS IR HFO E T O PH ETE T EC O S EDR J GO OB N T F OI NEI VD EH N E KT CA AO ET T R I T F EF E SN BE LR TS E E S TBB UI L TMA MC IEU ER T TMU R S A SM E T #R I

S D R O W E H T H T I W D N E D L U O H S Y N A P M O C E H T F O E M A N E H 4

R A E Y F O D O I R E P A N I H T I W L L A H S In H S DA I .H T YI R T E A VH ET E R U S N SE E N L U O 2I T A IR H O DP I R .O EC HN T I FT S O I F EO L E U T 2A RD E PM O SR !F “Nidhi Limited”.

S R E B M E M D E R D N U H O W T N A H T S S E L T O .

G N I D N A T S T U O E H T F O T N E C R E P N E T N A H T S S E L T O N F O S T I S O P E D M R E T D E R E B M S UI T CS NO EP NE 5D

N A H T E R O M T O N F O S T I S O P E D O T S D N U & D E N W / T E . F O O I T A 2

E R O M R O S E E P U R H K A L N E T F O S D N U & D E N W / T E .

RF OO F T EN L E B AM CE I LC P N PE AM E BM O TC O N E LH L T A H R SE T F A R O L I S R P N E L O! U H T 2I H ID H I D. E I I .S EA HN T O FI T S O A E R L O U EP L R2 U T 2ON C FNE I O M SD SE NI N ON I AE S I PM V ! OM ROI PC H EED HH I . 4T

R E D N U S A S I ( $ . M R O F N I T N E M N R E V O ' L A R T N E # O T G N I Y L P P A R O F E M A R F E M I 4

S NI OR I TE A V R E OH PC RI OH C NW I S T I F O E T A D E E HI T S E ML OU R2 F T RN A EE YM ED NN OE FM O ! DH I OD I R I E P. E NH I T H T F I O WS H YT L P N PO !M N I H T I W R O

MCA Advisory on Sensitization Companies incorporated as Nidhi before Nidhi Amendment Rules, 2019 i.e. of Nidhi Com15.08.2019 panies

later.

TAXMANN®

Incorporation of a Nidhi Company

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8.7

Benefits of Incorporating Nidhi Company


TO F O NN LO L A I T HA SR TT E I L SA T N Y EN MA ER R O I F U R QA ER R T S EI VG OE B A2 O ET HE T C HT I T I O W. Y L P n M( O3 C TO O N. SM E OR DO & YE D NL N AI PFA OL MT A O T I CDP AEA W EOC S LE L A R CAA EH NB S ) Form PAS–3 (Return of Allotment)

LE A C I R C O NF AK NR I O F DW NR AU TO N B EA L MT YN AA R PG FI O DM AD EN R A PS SD EL O HH T NE T ESN U DO E I WHM N OEO T MR SOI I V KCN NNE AIN BWE OV SL T I N R SD ES E MN Y YI G AS O L PUO FBN L O LH EA C V M E I T ST C OD ET E J SR B E U OC C NI E V I S A R E N -S I E R O R C 2 . ) S I T N E M E R I U Q E R L A T I P A C M U M I N I -

T S A E L T A N I A M E R D L U O H S R E T O M O R P E H T F O E K A T S E H T S R A E Y E V I F T S R I F E H T R O &

N I ) $ & R O F S E L U R E H T R E P S A S K N A B E S E H T N I D E W O L L A E B L L I W GI A ND I D N L ) O N HI ES R K A N HA SB NE GT I A E V R I OR &P

F YO BL A V O R OP T P DA EE S R I I A U R Q EE BR L NL AI CW H C I H N WA H T E R O TM A DF EO PN PO AT I CS I SI I U RQ E C DA L O Y HN E! R A A HI SD N Y) NF AO FK O N TA H G" I R E) GV" R NE 2 I SE T E O H 62T

S E I R A I D I S B U S M R O F T O N N A C T ) G N I N N I G E B E H T M S OE RT I F I DV EI T KC RA OG WN TI E K NN YA L B L U FN EO BN E DK L A U T OR HE SD KN NU AO "T

E H T Y B D E S I A R E B Y A M T I T U B R E M O T S U CK RN E PA B E H T F O E 2C .N )A TM A R O DF ER PE PP AE CH ET BN L LO I WD E SS T IA S OB P) E" $2

E H T N I E B T S U M S E H C N A R B S T I F O S E I T I V I T C A G N I D N E L E K AA T R E E R DA NL A UR TU O R ND NE AK CN KA NB AN "U

M O R F T I E T A I T N E R E F F I D O T E M A N S T I N I v K N A B S T N E M Y A P h M R E T EK HN T A EB S F UO S TE S UP Y MT R KE NH AT "O

G E 2 G N I K N A " E H T F O N O I T C E 3 R E D N U S K N A B S T N E M Y A P S A D E S N E C I L E BT LC L I W! N SO KI T NA AL "U

T C ! S E I N A P M O # E H T R E D N U Y N A P M O # D E T I M I , C I L B U 0 S A D E R E T S I G E 2

S R O T C E R I D T N E D N E P E D N I F O T S I S N O C D L U O H S S R S OE T N C I EE L R I D D I U FG O D) R" A O2 BT O SG K N NI AD BR O EC HC T FA O D E YT T I N R I OO J P A P -A

R E A DNA AIH D ME D NA SE I ! KPE NOK AEL I BB S L SNA I T AT N E ECD MSG T YN N AU I PO D I CV FC O O SAR S KP E Y CNB OAT RBS P U E S J NE S OH P I T 4 P A A CS I E L KI L P PNB A O AB E M HR N E E T V H O I DTT I T NOC A A EC O TTPI F S N I DE R UE RE ORR V CAI CPE# AMH9 K T+ O H NCG H ASU T BA OI RW AYH R NSTE EAYB PEL TM YN OR AU OE T 4V N S

S DK RN I H A T B GE NS I E K NH A4 B S TE E C I NV SR DE RS A E CC TN I A B T ET DI M SE DR RR A E CF -F 4OS !DD ENR KAA I G C L NT SI I E KD CN I E V AR R BC E E S EU L EI S UB S SOI S MR I N O ADS CNN A SAO KSL R NE T AF N BS A SNR T AG N R T ET O MT YN YR N AA A 0PC

K N A " E V R E S E 2 E H T Y B D E S I L A U T P E C N O C S K N A B F O L E D O M W E N A S I S K N A) "" 2 S T N A I ED MN Y) AF 0O Meaning of Pay- ment Banks

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15.08.2019

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F O N O I S I V O R P O T E C ND EE R D E HN DE AM TA C S I RA T S E R U SS NE L EU O2 T I DH EI D R I . U QD EN R A E R A S E T I C N A! PS E MI ON CA HP CM UO 3# Y IN F I A T O G NN I EK HA T MM OE RR F O YF NE AB PT E MT E OZ #A IG H L DI A I C .I FF F O O SN UI T T A N T E S EM HN T R YE F V I O R E V' L OA T R T I DTS N EE O S #P I V E DYD ABR EDO R ET A UN SE SS R OIM T N T S S O E E I T VA V NC N ) I

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TAXMANN®

R O C N I R FO O T EC T E A R I D$ EL HA T N O MI OG RE F R2 A D EE YN R EE NC ON FO O C YY R B I P D XE ET N FA O R SG Y S AA D D I O R NE I H P T I D WE D YN L P E T PX !E R O N O I T A R O P Key issues which requires compliance by an applicant company are:

Regulations

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8.8

Companies incorporated as Nidhi on or after Nidhi Amendment Rules, 2019 i.e.

8.11 PAYMENT BANKS

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Setting Up of Business Entities and Closure (SUBEC) | QUICK REVISION CHARTS AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

Divya Bajpai TAXMANN June 2022 3rd Edition 9789356221642 184 PAPERBACK

Rs. : 375 | USD : 36

Description This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the entire revised syllabus as per the ICSI. This book helps the students of CS-Executive to recapitulate point-wise provisions in the least amount of time. The Present Publication is the 3rd Edition & updated till 31st May 2022 for CS-Executive | New Syllabus | Dec. 2022/June 2023 exams. This book is authored by CS Divya Bajpai, with the following noteworthy features: · [Summarised Tabular Chart Format] for revising the subject matter in an easy-to-learn format · [Amended] Law stated in this book is as amended up to 31st May 2022 & covers the latest applicable provisions and amendments · [Point-wise Summaries] of each chapter are provided in a nutshell · [Full-coverage] of the New Syllabus for CS-Executive Dec. 2022/June 2023 exams

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