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18/05/2026

Dear Taxpayer,

The Ministry of Corporate Affairs (MCA) has introduced a key amendment via the Companies (Registration Offices and Fees) Amendment Rules, 2026, impacting the fee structure for DIR-3 KYC Web. TaxWise Quick Summary of the same:

1. Timely Filing: No fee if filed within the due date prescribed under Rule 12A.

2. Delayed Filing / DIN Reactivation: A fee of ₹5,000 will now be applicable for filings made after the due date or for reactivation of a deactivated DIN.

3. Subsequent Updates: Any further filing for changes (as per Rule 12A(2)) will attract a fee of ₹500 per filing.

4. Effective Date: Applicable immediately from April 21, 2026.

*PAN Application Framework Tightens from April 1, 2026 - Most Taxpayers Not Ready*The era of "Instant PAN" using only Aa...
01/04/2026

*PAN Application Framework Tightens from April 1, 2026 - Most Taxpayers Not Ready*

The era of "Instant PAN" using only Aadhaar is coming to an end. Starting next week, the process becomes stricter and more document-heavy.

Here is everything you need to know.

*1) End of Single Document Process:*

Until March 31, 2026, you could get a PAN using just your Aadhaar card.

From April 1, Aadhaar alone will NOT be enough. You will now be mandatorily required to submit additional supporting documents, specifically for Date of Birth (DOB) proof.

*2) Introduction of New Forms:*

The familiar Form 49A (for Indians) and Form 49AA (for NRIs) are being retired.

They are being replaced by:
• Form 93: For Indian citizens and companies
• Form 95: For non-residents and foreign entities

Using old forms after April 1 will lead to instant rejection.

*3) Mandatory Name Matching (No Flexibility):*

Earlier, you could have "S.K. Jain" on PAN and "Sandeep Kumar Jain" on Aadhaar. No more.

Under the new rules, the name on your PAN application must match your Aadhaar record character-for-character. If there is even a single spelling difference, the system will block the application.

*4) Valid DOB Proof Requirements:*

Since Aadhaar is no longer sufficient for DOB, you must keep one of these ready:
• Birth Certificate
• Matriculation (Class 10) Certificate
• Passport
• Voter ID
• Driving License
• Magistrate-signed Affidavit

*5) Revised PAN Quoting Thresholds:*

It’s not all bad news! The 2026 rules also increased PAN quoting limits:
• Cash Transactions: Limit raised to ₹10 lakh per year (from ₹50,000 per day)
• Property Transactions: Required above ₹20 lakh (earlier ₹10 lakh)
Vehicles: Required above ₹5 lakh
• Hotels/Events: Required above ₹1 lakh

*6) Action Plan for Taxpayers:*

1. Check if your Aadhaar name matches your existing bank and ID documents

2. If applying for a new PAN, do it BEFORE March 31 to save on extra paperwork

3. Ensure you have your Birth Certificate or Class 10 marksheet ready for April 1

_Follow for more simplified tax updates_

08/03/2026

Celebrating my 6th year on Facebook. Thank you for your continuing support. I could never have made it without you. 🙏🤗🎉

MCA Update || 01.12.2025Definition of *Small Company*01. Paid-up Capital limit up to *Rs.10 Crores*; and02. Turnover lim...
01/12/2025

MCA Update || 01.12.2025

Definition of *Small Company*

01. Paid-up Capital limit up to *Rs.10 Crores*; and

02. Turnover limit up to *Rs.100 Crores*

Notification will come from the date of Publication in the official gazette.

26/11/2025

Can a Director Be Appointed Without DIN? (The Hidden Non-Compliance Many Miss)

A shocking number of companies still appoint directors first and apply for DIN later.

But under Section 152 & Rule 9, this practice is completely illegal.
A person cannot be appointed as a director unless:
✔ He already has a valid DIN
✔ Consent in Form DIR-2 is obtained
✔ He is eligible and not disqualified
✔ His name appears in the Board resolution

Appointment without DIN =
❌ Invalid director appointment
❌ Every act done becomes questionably void
❌ Penalties for the company + officers
❌ Issues in audit, filings, banking authority updates

Yet many private companies still pass “backdated” resolutions — which is a red flag.

💡 Governance Reminder:
DIN is not a formality — it is the legal identity of a director.

18/10/2025

✅ Relaxation of Additional Fees & Extension of Time for Annual Filings

The Ministry of Corporate Affairs (MCA) has granted relief to companies for filing Financial Statements (AOC-4 series) and Annual Returns (MGT-7/MGT-7A) for FY 2024-25.

🗓️ New Due Date: 31st December 2025
💰 Additional Fees: No additional fees till the extended date

🔹 Applicable due to deployment of new e-Forms on MCA V3 portal
🔹 Companies get time to familiarize with the new system
🔹 No extension for holding of AGMs — only fee relaxation for filings

02/10/2025

🗓️Compliance Calender October 2025

1⃣ 7thOctober – Income Tax TDS
2⃣10th October - GST TDS & TCS
3⃣11th October - GSTR-1 (Monthly)
4⃣13th October – GSTR-1 (Quarterly)
5⃣14th October - ADT-1 filing (Appointment of an Auditor for Companies)
6⃣15th October – TCS Statemenr (27EQ)
7⃣15th October – DIR-3/DIR-3 KYC WEB
8⃣15th October - EPF & ESI Contributions
9⃣18th October - CMP-08
1⃣0⃣20th October – GSTR-3B (Monthly)
1⃣1⃣22/24 October – GSTR-3B (Quarterly)
1⃣2⃣29th October – AOC-4
1⃣3⃣30th October - Form 8 Filing for LLP's for FY 2024-25
1⃣4⃣30th October - Property TDS Forms (26QB/26QC/26QD)
1⃣5⃣30th October - TCS Certificate (Form 27D)
1⃣6⃣31st October - Quarterly TDS Returns (24Q/26Q/27Q)
1⃣7⃣31st October – Tax Audit
1⃣8⃣31st October – ITR (Audit Cases)

20/09/2025

📘 Statutory Combined Register
As per the Companies Act, 2013

The Statutory Combined Register is a comprehensive document that consolidates various statutory registers and records required to be maintained by a company under the Companies Act, 2013.

📑 Registers Included in the Combined Register:
• Register of Share Application & Allotment
• Register of Members (Section 88 (1) (a))
• Register of Share Transfer (Section 56)
• Register of Directors and Key Managerial Personnel and Their Shareholding (Section 170)
• Register of Charges (Section 85)
• Register of Contracts with Related Parties and Contracts in Which Directors are Interested (Section 189 (1))
• Register of Investments Not Held in Its Own Name by the Company (Section 187 (3))
• Register of Loan, Guarantee, Security and Acquisition Made by the Company (Section 186 (9))

🗂️ Minute Book Binder
It contains the official record of meetings, ensuring transparency and accountability in business, legal, and governance contexts.
• Cover page with company name
• Date, time and location of the meeting
• Names & Signatures of attendees and absentees
• Summary of discussions and decisions made
• Action items and tasks assigned to individuals
• Reference point for future decisions
• Resolutions passed
• Voting results (if applicable)

📄 Pages of Minute Book Binder
The minutes paper is used to record the official proceedings of a meeting with accuracy and accountability.
• Company/Organization name
• Meeting name/type
• Date, time, and location of the meeting
• Names & Signature of attendees, including directors, officers, and guests
• Apologies/absentees
• Agenda items with brief descriptions
• Summary of discussions and decisions made
• Action items with responsibilities and deadlines
Ledger Paper & White Paper (Qty 100)

🔏 Company Seal
The company seal is the official signature of the company, typically circular in shape with the company's name and city. It authenticates important documents such as share certificates, contracts, agreements, and resolutions.

📜 Share Certificate
A Share Certificate is a legal document that represents ownership of shares in a company.
• Company Name and Logo
• Company Registration Number
• Registered Office Address
• Shareholder's Name and Address
• Share Type (Equity, Preference, etc.)
• Share Number
• Number of Shares
• Face Value / Nominal Value
• Certificate Number
• Date of Issue
• Signature of Authorized Signatory (Director/Secretary)
• Seal of the Company
• Folio Number
• Serial Number

Contact us at
CS Parteek Goel
CA Shikha Goel
#9896969788

Contact us for filling ITR.
13/06/2025

Contact us for filling ITR.

28/06/2023

*AADHAR-PAN linking Biometric Authentication re-introduced*

For whom?
1. Individuals who exhausted correction limit in AADHAR
2. Individual who do not want to change either PAN or ADAHAR and name and Dob reasonable match.

What is the process?
Each point need to be satified to avoid rejection.
1. Applicant should have paid penalty of 1000
2. 6 days passsed after penalty payment.
2. Applicant visit the center alongwith *Challan Copy, Aadhar copy & Pan Card original (no copy).
3. Applicant needs to sign consent for Biometric Authentication as per ITD and UIDAI guildlines.
4. Once Biometric Authentication is sucessful a reciept will be given.

11/02/2023

*Trade Marks Registry* is set to *abandon* about 165,000 if no response is filed by 07th March, 2023.

In Trade Marks Journal No. 2090 dated 06th February, 2023, the Controller General of Patent, Design and Trade Marks has issued list of about 165,000 marks which are unattended by the Applicant after objection or oppositions are raised. Find out if your trademark could be in the list:

For more than 90,000 trademarks, reply to examination reply has not been filed by the Applicants. These marks will be marked "abandoned" under Section 32 within 30 days of publication.

For more than 75,000 trademarks, opposition from third parties are received, however counter statements are not filed by the Applicants. These marks will be marked "deemed to be abandoned" under Section 21(2) within 30 days of publication.

*Impact:*
If the applied trademarks are marked "Abandoned" or "Deemed to be abandoned", the trademark applicant or owner will lose the right to use TM mark besides the trademark and the projection associated. Then after, the applicant will have to file new application.

*How to save your mark:*
If the applicants have already filed, the "Reply to Examination Report" or "Counter Statement" filed should be emailed along with supporting documents and payment receipt on specified email ids.

Notices are some 3000+ pages each, hence I am unable to attach pdfs here. You can download notices issued for your benefit from https://lnkd.in/dAHy76Df

Parteek Goel
Company Secretary

Address

Office No. 288, Near HDFC Bank, Adjacent To Hotel Hive, GT Road
Panipat
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