"AGRAWAL PROFESSIONAL ACADEMY" BEST CA - CPT IPCC CLASSES IN AURANGABAD

IF YOU WANT TO FLY.......YOU WILL SEE THE WINGS ARE WAITING FOR YOU......

• BEST AND QUALIFIED FACULTIES......
• SPECIAL ATTENTION FOR STUDENTS FROM MARATHI MEDIUM.....
• TIMELY COMPLETION OF SYLLABUS......
• NOMINAL FEES

FIRST TIME IN AURANGABAD
A'BAD
CLASSES
CHARTERED ACCOUNTANT
CA CPT CLASSES
CA IPCC CLASSES
CA CPT CLASSES
ABAD
COACHING

DOCUMENTS REQUIRED FOR REAL ESTATE PROJECT LOAN

1.  Application Letter for Loan & Purpose
2. Corporate Broachers Of Group
3. Project Broachers with Project Plan
4. Certificates (Estimate From Professionals)
5. Sanction Drawings
6. Company PAN, Registration Certificate, Shop Act, etc.
7.  MOA & AOA with Registration Certificate
8. IT Return Of Company  (3 Years)
9. Audited B/s
10. Bank Statement (Company 6 Month)
11. Directors  & Guarantor KYC
12.  Land Details Prime & Collateral.(All related Documents)
13. Details of existing Borrowing in the name of Company. Sanction Letter Copies,
14. Account statement for 6 months.
15. Credit Rating Certificate.
16. CIBIL Report.

E-APPLICATION FOR OBTAINING PROFESSION TAX REGISTRATION OR ENROLMENT CERTIFICATE

1) PROCESS FLOW:

a) The applicant needs to log on to the web-site of the Sales Tax Department, Govt. of
Maharashtra at www.mahavat.gov.in

b) Thereafter on the home page under `e-Services' the applicant needs click 'PT e- Registration’ link.

c) Next, "e-Registration Information - information (for PTRC or PTEC Registration...)" page will
open. Employer/person should enter/select details such as Name of Applicant, PAN, TAN,
Status of applicant and Location. Applicants from Greater Mumbai should select location as
Mazgaon.

d) For obtaining Registration Certificate (PTRC), for Principal place of business within the State of
Maharashtra mentioning of TAN is optional. However, if an employer is applying for
Registration certificate for places other than his principal place of business in the State of
Maharashtra, then he should also enter TAN number of that other location for which he is
making an application.

e) Next, an employer applying for Registration Certificate (PTRC) should select 'Act' as 'PTRC
Registration' whereas person applying for Enrolment Certificate (PTEC) should select 'PTEC
enrolment' as Act. Then the applicant needs to click 'next'.

f) The appropriate e-application for Registration in form I or for enrolment in form II under
Profession Tax Act, depending upon earlier selection, will open. Information in the form should
be completely filled in either by entering in the relevant fields or selecting from drop down lists.
After filling in complete information applicant should click "submit" button.

g) In case the data in any of the fields is not entered, then the applicant would get er ror
message and would be prompted to enter the said data.

h) After completely filled application form is submitted (uploaded), acknowledgment, containing
date and time for attending before Registration Authority along with code/designation and
address of the Registration Authority, will be generated. This acknowledgment can be saved on
the computer and needs to be printed for producing before the registration authority. The
employer/person should also save the filled in application form of registration or enrolment as
the case may be and should take printout of it.

i) The proprietor, partner, karta or director, as the case may be, are required to sign at relevant
place/places on the print of the application so taken, and submit it to the concerned Profession
Tax Registration Authority at the time of verification on given date and time along with relevant
documents.

2) Grant of Profession Tax Registration/Enrolment Certificate:If the application is found
correct and complete in all respects, after verification along with relevant documents, then
Registration Authority will generate TIN (Registration/Enrolment Certificate Number under
the Profession Tax Act).Registration/enrolment certificates shall be printed and issued to the
employer/person on the appointed day. In case it is found that the applicant is eligible for
granting registration/enrolment with liability from any earlier date, then such date will be
entered by the Registration officer. The date of uploading of application shall be considered as
the date of application.

3) Defective Application: If the application is defective, defect memo will be issued after giving
the applicant an opportunity of being heard. If employer/person does not rectify defects, then the
application shall be treated as invalid and shall not be processed.

4) Rejection of application: If the employer/person is not able to appear on appointed date and
time then employer/person should obtain date and time from concerned Registration Authority within ten days. The details of Registration Authorities along with the designation and their telephone numbers are available on home page under e-Services under Instruction Sheets for e-Services-> e-PT Registrations (PTRC and PTEC). The employer/person should contact the Registration Authority whose designation appears on the acknowledgement. It may be noted that only one request for change of date shall be entertained. If the employer/person does not attend before Registration Authority on appointed date and time along with acknowledgment and copy of relevant filled in & signed application form or does not obtain appointment within next ten days, then the application shall be rejected.

5) In Mumbai, previously work of Registration/Enrolment under the Profession Tax Act was
carried out at Sub Urban Vikrikar Bhavan Bandra and Vikrikar Bhavan Mazgaon. However from 1st
April 2012 onwards it carried out at Vikrikar Bhavan, Mazgaon only.

6) Abundant care is being taken not to give appointments on public/local holidays.However, in
case a public holiday/local holiday gets declared on the given date of appointment then
employer/person should attend on 'first working Friday' subsequent to the said date of public
holiday/local holiday.

7) Applicants covered under Entry No. 13 of Schedule I of the Profession Tax Act i.e. holders of
permit for transport vehicle granted under the Motor Vehicles Act 1988, should directly
approach the concerned RTO for enrollment certificate. Such application will not be processed by
the Sales Tax Department.


II. OTHER INSTRUCTIONS:
1. Please enter your data in capital letters only except e-mail ID.

2. Please enter your correct IT-PAN, TAN, Name of the business, Name of Applicant & select
location and status of applicant on 'PT e-Registration information page'. Once the data entered /
selected here, it is non-editable hence this data should be entered / selected with due care.

3. Information in the form should be completely filled either by entering in the relevant fields or
selecting from the drop down lists. The field marked '* ' in red are mandatory fields.

4. Once application is submitted & Acknowledgement is generated, applicant cannot re-enter or make
application on same PAN and TAN.

5. Depending upon the constitution of the profession, trade, calling or business the application
(printout) should be signed -
By Constitution of the profession Proprietor or an authorized person Proprietary Any partner Partnership firm, Director, manager or an authorized person Private or Public Limited Company
Karta or adult member HUF Manager, principal officer or an authorized person Others

6. In case, application printout is signed by an authorized person, etc., the necessary proofs regarding
appointment of the authorized person should be furnished. The application for Registration/Enrolment Certificate should be electronically uploaded within 30 days from the date of the event making the person liable for registration or enrolment, as the case maybe. The application for Registration Certificate on account of transfer of business due to death or transfer of profession, trade, calling, or business etc., as the case may be, should also be uploaded within 30 days. In case the application is in time, the Registration Certificate shall be granted from the date of the said event. If the application is electronically uploaded late, then Registration Certificate shall be granted from the date of application if the application is complete, valid and supported by all relevant documents.

7.In case of application for Registration Certificate on grounds of change in constitution or transfer of
profession, trade, calling,or business, the application for the cancellation of the Registration Certificate of earlier business should also be submitted along with the original Registration Certificate of earlier business at the time of verification on appointed date and time.

8. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Rules,
notifications, forms and the trade circulars issued by the department are available on the official web site
of the department www.mahavat.gov.in
III DOCUMENTS TO BE FURNISHED BEFORE REGISTRATION AUTHORITY:
(Note: Copies of documents must be self-attested and the originals should be submitted for verification)
A. IN CASE OF FRESH REGISTRATION :
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1. a)For the entry wise categories as per the Schedule I of the Profession Tax Act 1975, the
following documents/proofs/evidences are required to be produced in original for
verification and self-attested copies to be submitted to the Registration Authority :-
Entry No. 1: Name and address of the employers and the monthly salary received from them when
simultaneously in employment of more than one employer Name and address of the employer and
salary received from him when a person who is citizen of India and an employee of any Diplomatic or Consular Office or Trade Commissioner of Foreign Country situated in any part of the State Entry No 2 Registration Certificate/Licence as the case may be where Registration/Licence etc. are required for a particular profession, such as Legal Practitioners/Medical Practitioners and insurance Agents etc. They should produce photo copy of the certificate or licence etc.
(e.g.1. Advocate should produce registration certificate of Bar Council.
2. Doctor should produce registration certificate of Medical Council.
3.C.A. should produce registration certificate of Institute of chartered Accountants of India.
4. Insurance Agentsshould produce certificate of Agency from the Insurance
company.
5.Professional Consultant should produce registration certificate form
concern office, if any.)
Entry No 3: (a) Name and address of the association, recognized under the Forward Contracts (Regulation) Act of 1952 ( LXXIV of 1952) of which an applicant is a member and the membership
number.
(b) Membership/Recognition Certificate of the stock exchange of which applicant is a member
Entry No 4: Licence Number/Recognition Certificate, if any, required to be obtained
Entry NO 5: Name and address of the Company or Companies registered in the State of Maharashtra of which the applicant is a Director and State whether he gets any remuneration
Entry No 6: LicenceCertificate given by the Royal Western India Turf Club
Entry No 7: Name and address of the Motion Picture Industries of which the applicant is a member and the membership number.
Entry NO 8: (a) Registration Certificate under the M.V.A.T. Act,
2002. Turnover of all sales and purchases ( including of all branches in the State) of the completed years from the year preceding the year from which liability commences to the year completed on the date of application].
(b)Registration Certificate under the C.S.T. Act, 1956
Entry No 9: License under the Factories Act, 1948.
Entry No 10: (1) Shops and Establishments Certificate under
the Bombay Shops and Establishments Act, 1948.
( a ) The number of average employees during the preceding year from the year from which liability to pay tax commences.
(2) For others, License / Recognition Certificate (if any)
Entry No 11: (a) The name and address of the company supplying the oil.
(b) Name and address of the licensor where the Applicant is a licensee of the oil pump
Entry No 12: (a) Foreign Liquor Vendor's license.
(b) Residential Hotel License and Permit
Entry No 13: (a) Permit under Motor Vehicles Act.
(b) Vehicles (No. of trucks, taxis etc.) for which liable to pay tax(Note- Persons falling under this entry should apply for enrollment to the respective RTOs )
Entry No. 14: Money Lender's License.
Entry No. 15: Registration Certificate of the Chit Fund.
Entry No. 16: Registration Certificate under the Co-operative Societies Act, 1960 (if any) and the area of operation.
Entry No. 17: Banking License from Reserve Bank of India or any other proof.
Entry No. 18: Registration Certificate under Indian Companies Act, 1956 and the complete address of registered office of the company, if the Applicant is a branch of the Company registered outside the State.
Entry No. 19: Partnership Deed. Name and E.C. number of other partners of the Firm (if any) (whether registered or not under the Indian Partnership Act, 1932), engaged in any professions,
trades or callings.
Entry No. 20: Name and E.C. number of other co-parceners (if any) (not being a minor) of Hindu Undivided Family which is engaged in any professions, trades or callings..
b). Proof of constitution of business (as applicable as stated hereunder):-
i.In case of proprietary firm: No proof required
ii.In case of partnership firm: Copy of Partnership Deed(Registered or unregistered)
iii.In case of company: Copy of Memorandum of Association and Articles of
Association.
iv.In case of other constitution : Copy of relevant documents.
2. Proof of permanent residential address:- *(Please provide at least 2 documents out of the following
documents containing the name and present address).#
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i.Copy of passport.
ii.Copy of driving license
iii.Copy of election photo identity card or AADHAAR CARD
iv. Copy of property card or latest receipt of property tax of
Municipal corporation/Council/Grampanchayat as the case may be.
iv. Copy of property card or latest receipt of property tax of Municipal
corporation/Council/Grampanchayat as the case may be.
v. Copy of latest paid electricity bill in the name of the applicant.
vi. Copy of ration card.

3. Proof of place of Profession/ business:-
i In case of owner : Proof of ownership of premises viz. copy of property card or ownership deed or
agreement with the builder or any other relevant documents.
ii In case of tenant : Proof of tenancy/sub-tenancy like copy of tenancy Sub-tenant agreement or
rent receipt or leave and licence or consent letter, etc. supported by documents showing ownership of
licensor or person giving consent.

4. Copy of Income Tax PAN and/or copy of TAN card
* In case of partnership firm proof of residence has to be provided for all partners and in case of body
corporate, proof of residence of signatory to application should be provided.
# In case of corporate bodies, the details of place of residence, PAN and/or TAN, etc. shall be required
to be furnished only for the signatory to the application.

5. Bank account No., Bank and Branch name and Blank Cancelled Cheque leaf of the Bank
account.


B. REGISTRATION IN CASE OF CHANGE IN CONSTITUTION OF THE PROFESSION, TRADE,
CALLING, OR BUSINESS:
1. Proof of change in constitution (e.g. if proprietary concern converted to
Partnership firm then copy of Partnership deed etc.)
2. Proof of change in constitution (e.g. if proprietary concern converted to partnership firm then
copy of Partnership deed etc.)
3. Copy of latest return and chalan.
4. PAN and/or TAN of new entity.
5. Proof of permanent residential address as specified at Sr. No.2.


C. REGISTRATION IN CASE OF TRANSFER OF PROFESSION, TRADE, CALLING, OR
BUSINESS:
1. All documents from 1 to 5 given in 'A'
2. Copy of transfer deed.
3. Copy of latest return and chalan of the original employer.
Please attach a leaf of cancelled cheque, as proof of bank account for all types of registration.

D. SUBMISSION OF DOCUMENTS IN THE FOLLOWING SEQUENCE
1.PAN
2.TAN (if any)
3. Blank cancelled cheque leaf of Bank account.
4. Documents for proof of Place of Profession, Trade, Calling, Employment or Business.
5.Documents for proof of Place of Residence.
6. Partnership Deed/ Memorandum & Articles of Association (as applicable)
7. Any other related documents (e.g. Copy of Registration Certificate of Bar Council, Medical
Council, Copy of license, copy of Appointment letter etc.)

IV. After Obtaining Registration Certificate (PTRC):
Filling of electronic return is mandatory to employers holding Registration Certificate(PTRC).
Employer should get himself enrolled for PTRC e-services on the website www.mahavat.gov.in
immediately so that he will be able to file e-return and make e-payment through our web-site.
The detailed procedure of PTRC e-enrollment which is required for filing returns, e-return and epayment is given separately. Users are requested to go through the same.

V. After Obtaining Enrollment Certificate (PTEC):
Enrollment Certificate holder (PTEC) should pay the tax as applicable before 30th June of Every
Financial Year. He can make e-payment also. The detailed procedure of e-payment is given
separately. Users are requested to go through the same.

Tally Basic Short Cut Keys.

ALT + 2 To Duplicate a voucher

ALT + A To Add a voucher / To Alter the column in columnar report

ALT + C To create a master at a voucher screen (if it has not been already

assigned a different function, as in reports like Balance Sheet, where it

adds a new column to the report)

To access Auto Value Calculator in the amount field during voucher

entry

ALT + D To delete a voucher

To delete Accounting or Inventory master which is not used by any

voucher or elsewhere in the alteration mode.

To delete a column in any columnar report

ALT + E To export the report in ASCII, HTML OR XML format

ALT + I To insert a voucher

To toggle between Item and Accounting invoice

ALT + N To view the report in automatic columns (Multiple Columns at all

reports, Trial Balance, Cash/bank books, Group Summary & Journal

Register

ALT + P To print the report

ALT + R To remove a line in a report

ALT + S To bring back a line you removed using ALT + R

ALT + U To retrieve the last line which is deleted using Alt + R

ALT + W To view the Tally Web browser.

ALT + X To cancel a voucher in Day Book/List of Vouchers

ALT + Y To Register Tally

CTRL + A To accept a form – wherever you use this key combination, that screen

or report gets accepted as it is.

CTRL + ALT + B To check the Company Statutory details

CTRL + G To select the Group

CTRL + ALT + I To import statutory masters

CTRL + Q To abandon a form – wherever you use this key combination, it quits

that screen without making any changes to it.

CTRL + Alt + R Rewrite data for a Company

ALT + H Tally’s Online context-sensitive Help Shortcut

ALT+ F2 Maintain Date for Multiple Years by changing period on Gateway of

Tally / Change of Period for Setting Period

CTRL + M Switches to Main Area of Tally Screen

CTRL + N Switches to Calculator / ODBC Section of Tally Screen

ALT + R Recalls the last narration saved for the first ledger in the voucher,

irrespective of the voucher type

CTRL + R To repeat narration in the same voucher type irrespective of Ledger

Account

CTRL + T To mark any voucher as Post Dated Voucher

ALT + D To delete any voucher in Day Book/ Deleting

ALT + O To upload the report at your website

ALT + M To Email the report

ALT + F1 To Close a Company (At All Menu Screens)

To view detailed Report (Report Screens)

To Explore a line into its details (At Almost all Screens)

ALT + F3 To select the company info menu (At Gateway of Tally Screen)

To create/ alter / shut a company (At Gateway of Tally Screen)

ALT + F5 To view sales and purchase register summary on a quarterly basis

ALT + F12 To view the filters screen where the range of information can be specified

ALT + Z To Zoom

CTRL + ALT + C To copy the text from Tally ( At creation and alternation screens)

CTRL + ALT + V To paste the text from Tally ( At creation and alternation screens)

SHIFT + ENTER To view the next level of details and / or condense the next level of details

F2 Change the date

F4 Contra Voucher ( all voucher creation and alteration screens)

To view list of Groups ( Reports groups summary, group voucher screens ,

cash/ bank summary

F5 To select Payment Voucher

To Switch between Grouped and Ledger-wise Display

F6 To select Receipt Voucher

F7 To select Journal Voucher

F8 To Select Sales Voucher

Tally 9 List of Shortcuts 3

CTRL + F8 To select Credit Note Voucher

F9 To Select Purchase Voucher

Inventory Reports ( Stock Report Screen)

CTRL + F9 To select Debit Note Voucher

F10 Navigate between Accounting Reports

F11 Modify Company features specific to current company only

F12 Master Configurations, which will affect all companies in same data directory.

CTRL + L To mark a voucher as Optional or Regular

Inventory Vouchers Shortcut Keys

ALT + F4 Purchase Order Voucher

ALT + F5 Sales Order Voucher

CTRL + F6 Rejection In

ALT + F7 Stock Journal / Manufacturing Journal

ALT + F8 Delivery Note

ALT + F9 Receipt Note

ALT + F10 Physical Stock

ESC To remove what you typed into a field

To come out of a screen

To indicate you do not want to accept a voucher or ledger

File Nil TDS Return.

The last date for filing the TDS Statements for the Second Quarter of FY 2014-15 is already over. There will be many deductors who did not deduct any tax during the relevant quarter and therefore did not file any statement for deduction of tax at source u/s 200(3) of the Income Tax Act’1961.

But do you know that for such deductors who have a TAN Number but have not filed the TDS statement as they did not deduct any tax during the relevant tax period, CPC (TDS) has started a functionality where the deductors can file a NIL Declaration i.e a declaration that the deductor did not deduct any tax during the relevant tax period and was subsequently not liable to file a tds statement.

Ques: What is a NIL Declaration of TDS Statement?

Ans: A NIL Declaration is basically a declaration for non-filing of TDS Statements for those deductors who were not liable to deduct any tax during the relevant quarter or have not deducted tax during any quarter and subsequently did not file a TDS Statement U/s 200(3) of the Income Tax Act’1961 for any quarter.

Ques: Is it mandatory to file a NIL Declaration?

Ans: As per Income Tax Act’1961 and the Income Tax Rules it is not mandatory file a NIL TDS Return.

Since filing NIL TDS Return was neither mandatory nor possible. The CPC (TDS) was having a problem distinguishing between:

1.    Deductors required to file return but not filed the TDS Return.

2.    Deductors not required to file return.

Therefore, In order to prove that the deductor was not required to file a TDS Return, it is advisable that the deductors should file A NIL Declaration of TDS Statement.

Ques: Where can I file a declaration for not filing a TDS Statement?

Ans: A Declaration for not filing the TDS Statement can filed by logging into the CPC (TDS) Website: www.tdscpc.gov.in.