J R Manuver & Company

26/07/2025

Be aware of fraudulent calls and WhatsApp messages impersonating MCA official

17/06/2025

MCA Update

​𝗥𝗲𝗹𝗮𝘅𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗮𝗱𝗱𝗶𝘁𝗶𝗼𝗻𝗮𝗹 𝗳𝗲𝗲𝘀 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝟭𝟯 𝗲-𝗳𝗼𝗿𝗺𝘀 𝗱𝘂𝗿𝗶𝗻𝗴 𝘁𝗵𝗲 𝗽𝗲𝗿𝗶𝗼𝗱 𝗼𝗳 𝘁𝗿𝗮𝗻𝘀𝗶𝘁𝗶𝗼𝗻 𝗳𝗿𝗼𝗺 𝗠𝗖𝗔𝟮𝟭 𝗩𝟮 𝘁𝗼 𝗩𝟯 𝗽𝗼𝗿𝘁𝗮𝗹

In view of the transition of the MCA21 portal from Version 2 (V2) to Version 3 (V3) and to facilitate a smooth roll out of Annual filing and related e-forms in MCA-21 V3, it is notified that in cases where the due date (i.e., the last date for filing without additional fees) or resubmission date falls between 18.06.2025 and 31.07.2025 (both dates inclusive), filing of the said e-Forms shall be allowed without levying any additional fees up to 15.08.2025

10/08/2024

Whistleblower Documents Reveal SEBI’s Chairperson Had Stake In Obscure Offshore Entities Used In Adani Money Siphoning Scandal.

Original research report: https://hindenburgresearch.com/sebi-chairperson/

Sources: Hindenburg Research

10/08/2024

Desi Big Fours - Government shall make changes in LLP Act & Companies Act 2013

17/07/2024

The Ministry of Corporate Affairs (MCA) has issued notification on 16th July 2024, amending the Companies (Incorporation) Rules, 2014. The amendment includes:

Removal of clause (v) in Rule 8A, which required Nidhi companies to include "Nidhi Limited" in their names.

This means no additional declarations for using the term "Nidhi" and no compulsion for Nidhi companies to use "Nidhi Limited" in their names, simplifying the incorporation process.

01/11/2023

Maintenance of books of accounts by Trusts: Rule 17AA:-

1. Finance Act 2022 and Rule 17AA of the Income Tax Rules inserted with effect from the assessment year 2022-23 specifies the requirements for maintaining books of accounts and other documents for trusts and institutions.

2. The notified Rule 17AA, which came into effect on 10th August 2022 outlines the form and manner in which books of account should be maintained, the place where such books should be kept, and the duration for which books of account and other documents should be preserved.

3. Section 2(12A) of the Income Tax Act defines “books of account” as including various types of books and records, whether kept in written form, electronic form, digital form, print-outs of electronically stored data, or other forms of electromagnetic data storage devices.

4. The amendment to Section 12A(1)(b) specifies that if the total income of a trust or institution, calculated without considering the exemptions under Section 10(23C) or sections 11 and 12 of the Income Tax Act, exceeds the maximum amount not chargeable to tax, that trust or institution is obligated to keep and maintain books of account and other documents.

5. Under Rule 17AA(1), organizations subject to the conditions mentioned in Section 10(23C) or Section 12A of the Income Tax Act are required to maintain specific books of account, which include: Cash book, Ledger, Journal Copies of bills and receipts, Original bills issued to individuals and receipts for payments made, Any other book required to provide an accurate view of the organization’s affairs and transactions.

24/08/2023

Welcome move by the Ministry of Corporate Affairs for the benefit LLP's:

LLP Amensty scheme launched by MCA -

You can now file Form-3, Form-4 and Form-11 without any additional fee for events dated from 01.01.2021 onwards.

This scheme is available for filing from 01.09.2023 until 30.11.2023 (both dates inclusive).

Detailed circular added here for your reference.

For more details contact us...

21/06/2023

Relaxation in paying additional fees in case of delay in filing DPT-3 for financial year ended on 31st March 2023 up to 31st July 2023

19/01/2023

Important MCA Update (19.01.2023)

- PAS-3 form will be stopped for filing purposes in V2 on 20th January 00:00 Hrs.

- Company Incorporation forms (Spice + Part A, Part B & RUN) will be stopped for filing purposes on V2 from 21st January 00:00 Hrs.

- V3 portal will be shutdown for 2 days ( 21st & 22nd January ) for migration and code promotion activities.

- MCA Portal will be available only for the last lot of V2 Company forms ( 51 annual filing lot ) for 2 days ( 21st & 22nd January ).

- Back Office for CRC forms ( Both V2 Company & V3 LLP ) will be shutdown for 2 days ( 21st & 22nd January ).

- 56 Company forms will be available for filing purposes in V3 from 23rd January 00:00 Hrs.

- Back Office for 56 forms will be available for processing purposes in V3 from 23rd January 00:00 Hrs.

07/01/2023