Knowledge and facts

Bu Apple Kimliği Henüz App Store İle Kullanılmadı: Ne Demektir ve Nasıl Çözülür?

2023-01-02T14:29:00.001+05:30

Apple Kimliği Nedir ve Bu Hata Mesajı Neden Ortaya Çıkar?

Bu Apple Kimliği Henüz App Store İle Kullanılmadı, cep telefonlarınız veya tabletlerinizde yüklü olan bir uygulamanın çalıştırılması sırasında görüntülenebilen bir hata mesajıdır. Bu hata mesajı, Apple

Kimliğinizin App Store üzerinden henüz kullanılmadığı anlamına gelir.

Bu hata mesajının nedenini anlamak için, öncelikle Apple Kimliğiniz nedir ve nasıl oluşturulduğunu anlamanız gerekir. Apple Kimliği, Apple ürünlerinin ve hizmetlerinin kullanımı için gerekli olan bir kimliktir. Apple Kimliği, Apple tarafından verilen bir e-posta adresi ve bir şifreyle oluşturulur. Apple Kimliğinizi oluşturduktan sonra, Apple ürünlerinin ve hizmetlerinin çeşitli özelliklerinden yararlanabilirsiniz.

Bu Apple Kimliği Henüz App Store İle Kullanılmadı hata mesajının ortaya çıkmasının birkaç nedeni olabilir. Öncelikle, Apple Kimliğinizi oluşturduktan sonra App Store'a giriş yapmayı unutmuş olabilirsiniz. Bu durumda, Apple Kimliğinizin App Store üzerinden henüz kullanılmadığı anlamına gelir. Bu durumu çözmek için, App Store'a giriş yapmanız ve gerekli adımları takip etmeniz gerekir.

Başka bir neden de, Apple Kimliğinizin App Store üzerinden kullanılmasına izin verilmemiş olmasıdır. Bu durumda, Apple Kimliğinizin App Store üzerinden kullanılmasını etkinleştirmeniz

App Plaka Tasarla: Plakanızı Kişiselleştirin, Üretin ve Aracınızı Özelleştirin!

2023-01-01T14:18:00.001+05:30

App Plaka Tasarla: Aracınızın Plakasını Özelleştirin, Üretin!

App Plaka Tasarla, cep telefonlarınızda çalışan bir uygulamadır. Bu uygulama sayesinde, kendi plakanızı tasarlamanıza yardımcı olur.

App Plaka Tasarla, sizlere birçok farklı plaka tasarımı seçeneği sunar. Bu seçenekler arasından, kendi zevkinize en uygun olanı seçebilir ve daha sonra tasarımınızı düzenleyerek plakanızı kişiselleştirebilirsiniz.

App Plaka Tasarla sayesinde, aracınızın plakasını çok daha özel ve anlamlı hale getirebilirsiniz. Örneğin, aile adınızı veya özel bir tarihi içeren bir plaka tasarımı yapabilirsiniz. Ayrıca, sevdiklerinizle paylaştığınız bir anıyı da plaka tasarımınızda yansıtabilirsiniz.

App Plaka Tasarla'yı kullanmak çok kolaydır. Uygulamayı cep telefonlarınıza yükledikten sonra, tasarım seçeneklerini inceleyebilir ve daha sonra tasarımınızı düzenleyerek plakanızı kişiselleştirebilirsiniz. Düzenleme işlemi sırasında, fontları değiştirebilir, renkleri değiştirebilir ve çeşitli resimler ekleyebilirsiniz.

App Plaka Tasarla, sadece plaka tasarımı yapmanıza yardımcı olmakla kalmaz, aynı zamanda plakanızı üretmek için de

e spy app UCP: L'outil ultime pour surveiller vos activités sur votre téléphone portable

2022-12-31T19:04:00.001+05:30

e spy app UCP: L'outil ultime pour surveiller vos activités sur votre téléphone portable

e spy app UCP, cep telefonlarınızda çalışan bir takip uygulamasıdır. Bu uygulama sayesinde, cep telefonlarınızdaki faaliyetleri izleyebilir ve çocuklarınızın, çalışanlarınızın veya eşlerinizin nerede olduğunu ve ne yaptığını takip edebilirsiniz.

e spy app UCP, cep telefonlarınızdan günlük bazda raporlar oluşturur ve bu raporları e-posta adresinize gönderir. Bu sayede, cep telefonlarınızdaki faaliyetler hakkında anlık bilgi sahibi olabilirsiniz. Uygulama ayrıca cep telefonlarınızdaki çağrı kayıtlarını, mesajları ve sosyal medya etkinliklerini de izler.

e spy app UCP, güvenliğinizi ve gizliliğinizi korumanıza yardımcı olur. Uygulama, cep telefonlarınızdaki faaliyetleri izlerken gizliliğinizi korur ve bu bilgileri sadece size açıklar. Bu sayede, çocuklarınızın nerede olduğunu ve ne yaptığını takip ederken onların gizliliğini de koruyabilirsiniz.

e spy app UCP'yi kullanmak çok kolaydır. Uygulamayı cep telefonlarınıza yükledikten sonra, güvenlik ayarlarını yapmanız ve uygulamayı etkinleştirmeniz yeterlidir. Daha sonra, cep telefonlarınızdan istediğiniz zaman raporları inceleyebilir ve faaliyetleri izleyebilirsiniz.

e spy app UCP, cep telefonlarınızdaki faaliyetleri izlemek isteyen herkes için ideal bir uygulamadır. Çocuklarını

Webhakim App: The Ultimate Tool for Storing and Managing Your Passwords on the App Store

2022-12-30T18:56:00.002+05:30

Secure Your Online Accounts with Webhakim: The Best Password Manager on the App Store

Webhakim, App Store'da mevcut olan bir parola yönetim uygulamasıdır. Bu uygulama ile tüm parolalarınızı tek bir güvenli konumda kolayca saklayabilir ve yönetebilirsiniz.

Webhakim'in önemli özelliklerinden biri, her bir hesabınız için güçlü ve eşsiz parolalar oluşturabilme yeteneğidir. Bu, hesaplarınızın hacklenmesini veya risk altına girmesini önler. Uygulama ayrıca parola oluşturma araçlarına da sahiptir, bu sayede tahmin edilemeyen veya kırılamayan güçlü parolalar oluşturabilirsiniz.

Parolaları saklama ve oluşturma yanı sıra, Webhakim ayrıca birçok diğer kullanışlı özelliğe de sahiptir. Örneğin, uygulamayı banka hesap numaraları veya sosyal güvenlik numaraları gibi önemli notlar ve belgeler saklamak için de kullanabilirsiniz. Bu, çok sayıda hesaba sahip olanlar için özellikle yararlı olabilir, çünkü tüm giriş bilgilerini takip etmek için bir yol bulmalarına yardımcı olabilir.

Webhakim kullanımı kolay ve intuitiftir, bu nedenle hem yeni başlayanlar için hem de daha tecrübeli kullanıcılar için mükemmel bir seçimdir. iOS ve Android cihazlar için mevcuttur, bu nedenle akıllı telefonunuzda veya tabletinizde kullanabilirsiniz.

Genel olarak, Webhakim parola yönetimini iyileştirmeyi ve çevrimiçi hesaplarınızı koruma amacıyla kullanmak isteyen herkes için değerli bir araçtır. Meşgul bir profesyonel, öğrenci veya sadece düzenli olmak isteyen herhangi bir kişi için, bu uygulama incelenmeye değerdir.

YouTube MP3 İndirme Uygulaması: Müzik Dinlemeyi Kolaylaştırın

2022-12-28T19:20:00.002+05:30

YouTube MP3 İndirme Uygulaması: Müzik Dinlemeyi Kolaylaştırın

YouTube, dünya çapında milyonlarca müzik videonun bulunduğu bir platformdur. Ancak, YouTube videolarını indirip MP3 olarak dinlemek için özel bir uygulama gerekmektedir. YouTube MP3 İndirme Uygulaması, YouTube videolarını MP3 dosyası olarak indirip dinlemenizi sağlar. Bu uygulama, müzik dinlemeyi kolaylaştıran ve mobil cihazlar için kullanışlı bir seçenektir.

YouTube MP3 İndirme Uygulaması nasıl kullanılır?

YouTube MP3 İndirme Uygulaması, kullanımı çok kolaydır. Öncelikle, uygulamayı telefonunuza indirin ve açın. Daha sonra, YouTube'da bulunan bir müzik videosunun linkini uygulamaya yapıştırın ve "İndir" düğmesine tıklayın. Uygulama, videoyu MP3 dosyası olarak indirip telefonunuzda saklar. Artık, müzik videolarını indirip MP3 olarak dinleyebilirsiniz.

YouTube MP3 İndirme Uygulamasının Özellikleri

YouTube videolarını MP3 dosyası olarak indirme özelliği

Kullanımı kolay ve anlaşılır arayüz

Mobil cihazlar için uyumlu

Ücretsiz kullanım

YouTube MP3 İndirme Uygulaması, müzik dinlemeyi kolaylaştıran ve mobil cihazlar için kullanışlı bir seçenektir. Uygulamayı indirerek, YouTube videolarını MP3 dosyası olarak indirip dinleyebilirsiniz.

Angel beats

2020-01-13T14:47:00.001+05:30

Angel beats is a popular anime in Japan as well as in other countries. It has 13 ep. It was aired in Japan from Apr 3, 2010, to Jun 26, 2010. Its Genres are -Action, Comedy, Drama, School, Supernatural. It is available in both Dub and Sub which means you can enjoy this anime in English.
this anime got my anime rating of 8.2/10.

Summary-

Anime protagonist walks up losing his memories and he can't seem to remember anything other than his name. He winds other kids near his age, fighting with guns and other weapons. Watch the anime to see how things will play out when he finds that he is Dead. This anime has an amazing twist of plots.

Angel beats Quotes

Luffy Quotes | One Piece Quotes | Luffy from One Piece

2019-09-12T10:07:00.000+05:30

About Luffy and One Piece Summary

Luffy is the main character of the anime One Piece and is very popular among its viewers.

In the Anime One Piece Luffy wants to become the Pirate King and acquire the hidden treasure named One Piece.

Luffy Quotes from One Piece

1. If you don't take risks you can't create a future.

2. When you are hungry just Eat!

3. Power isn't determined by your size, But the size of your heart and Dreams!

4. If you hurt somebody or somebody hurts you, the same red blood will be shredded.

5. If I die trying then atleast I tried.

6. knowing both victory and defeat is the way you can become a Real Man.

7. Start living before you start dying

8. No matter how hard or impossible it is never lose sight of your goal.

9. Thank You... For Everything.

10. I'm Luffy and I am going to be the Pirate King

We hope that you like our Post and If you do then come again to see more or you can check them all right know!

What is Tax || Difference between Direct Tax and Indirect Tax

2019-08-18T14:28:00.000+05:30

Taxes

Taxes are the compulsory payments done by the public to the government. The government uses the money received for public welfare. Taxes can be levied only by the appropriate government. There are mainly 2 types of taxes:-

Direct tax:- Paid directly by the person who earned the money to the government.

In India, the major source of Direct tax is Income tax and Wealth Tax. Income Tax is levied on slab bases which means there are fixed slabs for people who earn money. Income tax is progressive in nature which means taxes increases with an increase in Income.

Indirect Tax:- Paid by the end consumer through moderators to the government. There are mainly 2 sources of Indirect taxes - Gst and Custom they both are equally important. Gst is levied on goods and services and custom is levied on Import and Export of goods.

Direct and Indirect both are the forms of taxes which are levied by the government to get the revenue to meet the expenditure done for the welfare of the public.

Basis	Direct Tax	Indirect Tax
Meaning	Tax is the compulsory payment to the government. Direct tax is directly paid to the government by people.	Tax is the compulsory payment to the government. Indirect taxes are not directly paid to the government.
Burden	Burden Can't be shifted	The burden can be shifted
Levy	On the Income or Wealth	On goods and services
Nature	Progressive in nature (Increases with an increase in Income)	Non-progressive (Same for Everyone)
Major types	Income Tax, Wealth Tax and Corporate Tax	GST and Custome duty

What is Composition Scheme | Every thing related Composition Scheme | Source CS, CA Notes

2019-06-21T13:35:00.001+05:30

What is the Composition Scheme?

Composition Scheme is aimed to bring simplicity and to reduce compliance cost for small businessmen or small taxpayers. Small taxpayers are eligible to opt this scheme.

Who is a Small taxpayer in this regard?

Any taxpayer whose annual turn over is less than or equal to Rs. 1 crore in whole of India except the North Eastern States including Himachal Pradesh wherein the limits shall be Rs. 75 lakhs.

What is Aggregate turnover in this regard?

The aggregate turnover means the sum total of:

Taxable supplies;
Exempt supplies;
Zero-rated supplies;
Inter-state supplies.

Note:- The Reverse charge mechanism supplies are not included here, as these would be added to the turnover of the unregistered supplier.

What are the Rates in Composition Scheme?

S.No.	REGISTERED PERSON	CGST RATE	SGST RATE	TOTAL TAX RATE
1	Manufacturers (Other than manufacturers of goods as may be notified by the Government)	0.5%	0.5%	1
2	Restaurant services i.e., suppliers of food/drink for human consumption (other than alcoholic liquor for human consumption)	2.5%	2.5%	5%
3	Traders or any other supplier eligible for composition levy	0.5%	0.5%	1%

Conditions and restrictions

The supplier who opts for composition levy cannot raise tax invoice.
Therefore, they need not collect any tax on supply.
Hence, the Input tax credit is not available.
A person opting for the scheme shall mention on the invoices issued that he has opted for such a scheme.
He should also mention that he has opted composition scheme on the notice board at place of business.
The following persons cannot opt composition scheme:-

Supplier of services (Except for food & restaurant services).
Supplier of exempt goods.
Supplier of Inter-state supplies.
E-commerce operator.
Manufacturers of ice-cream, pan masala and tobacco.

Conclusion

This scheme is very good for those who have small businesses. In this scheme, The person who has opted this scheme will not get any ITC because of less rates in the scheme.

Difference Between Mixed Supply and Composite Supply under GST

2019-06-16T13:42:00.001+05:30

Why we need to Distinguish between Composite supply and Mixed supply?

Often so many times Goods or Services or Both together are supplied in combinations and that is when it became necessary to find which supply is Composite Supply and which supply is Mixed Supply because each of the different types of combinations attracts a different rate of taxes.

Difference between Composite supply and Mixed supply

Bassis	Composite Supply	Mixed Supply
Section	2(30)	2(74)
Meaning	Composite supply is a supply made by a taxable person to a recipient consisting of 2 or more supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business.	Mixed supply means 2 or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.
Principal supply	There exist a principal supply	There is no principal supply
Bundled	They are naturally bundled together	They are deliberately bundled together
Taxability	Taxability is charged on the rate applicable on the principal supply	The mixed supply will be charged at the rate applicable to the supply that attracts the highest rate of tax from within the consolidated package.
Example	On buying a LED T.V, along with it the remote control, the wires and all the accessories that go with it along with the warranty and the maintenance services are provided.	Buying consolidated package products (like shampoo, comb, conditioner nail polish, lipstick and tooth powder)

Goods and Services Tax (GST) (Basic Information) | Taxes Subsumed in GST |

2019-06-16T11:33:00.000+05:30

GST

It stands for goods and services tax.
It is a tax of Indirect nature.
It is always imposed on the Supply of goods and services.

Supply Can be Interstate or Intrastate.

Interstate supply is the supply within 2 or more states...in this case, IGST or UGST will be levied. It is levied by Central Govt.
Intrastate supply is supply within the same state...in this case, CGST and SGST will be levied. It is Levied by Central and state Govt.

Taxes Subsumed in GST.

Central Taxes

Central Excise Duty (CENVAT);
Service Tax;
Excise (On Medical and toilet Preparations);
Additional Excise Duties (Goods of special importance);
CVD;
SAD;
Additional duties of Excise (Textiles and Textile products);
Cesses, surcharge (related to the supply of goods and services).

State Taxes

State VAT;
Central Sales Tax;
Purchase Tax;
Luxury Tax;
Entry Tax (All forms);
Entertainment Tax (Except those levied by the local body);
Taxes on an advertisement;
Taxes on lotteries, betting and gambling;
State cesses and surcharge insofar as they relate to the supply of goods or services.

Items Not taxable under GST in India

Crude petroleum
Aviation Turbine Fuel
Natural Gass
Petrol
High-Speed Deisel
Tobacoo

What is "books and papers", "books of accounts" and "financial statements"

2019-04-14T10:41:00.000+05:30

What are books and papers?
according to section 2(12) of Companies Act 2013, "books and papers" and "books or papers" includes books of accounts, deeds, vouchers, writings, documents, minutes and registers maintained on paper or in electronic form.

what are books of accounts?
according to section 2(13) of Companies Act 2013 books of accounts includes records maintained in respect of―

All sums of money received and expended by the company and matters in relation to which the receipts and expenditure have occurred;
All sales and purchase of goods and services by the company;
The assets and liabilities of the company: and
The item of cost as may be prescribed under section 148 in the case of a company which belongs to any class of companies specified under this section.

Note:- section 148 it is the section of the companies which are specified by the central government.

What is the financial statement?
According to Section 2(40) of Companies Act 2013, a financial statement in relation to a company includes

A balance sheet as at the end of the financial year;
A profit and loss account, or in the case of a company carrying on any activity, not for profit which means the companies under Section 8, income and expenditure account for the financial year;
Cash flow statement for the financial year;
A statement of changes in equity, if applicable; and
Any explain a tree note annexed to for forming part of any document referred two in sub clause (i) to sub clause (iv).

Note:- hair sub clause (i) to sub clause (iv) means the point related to the relevant topic point no. (i) is sub Clause (i) and point no. (iv) is sub clause (iv)

What is debenture?, Different kinds of debentures.

2019-04-13T11:49:00.002+05:30

What is a debenture?

A debenture is a document given by a company under its phone seal as a proof or evidence of a debt by the holder normally arising out of a loan and most commonly secured by a charge.

In other words, issuing debentures is a way through which company accept money from general public and give the interest on that amount of money as security they give them the papers under the seal of the company which are known as the debenture certificates.

kinds of debentures

Debentures may be of different kinds some of them are:-

Redeemable debentures:- redeemable debentures are those debentures which are redeemable after a certain period of time, they cannot be transferred to another person by debenture holder.

Registered debentures:- registered debentures are those debentures which are registered with the company.

Bearer debentures:- bearer debentures are those debentures on which the interest is paid to the person who is holding the debenture at that time.

Secured debentures:- secured debentures are those debentures which are secured and give a guarantee to be paid.

Unsecured debentures:- Unsecured debentures are those debentures which are unsecured.

Convertible debentures:- convertible debentures are those debentures which are convertible into another security after a fixed period of time.

Naked debentures:- naked debentures carries no collateral, it means in case of bankruptcy the debt holder will be considered as a General creditor.

Note:- Naked debentures are also called Unsecured debentures and vice versa.

Difference between Mortgage, Pledge and Hypothecation

2019-03-31T11:25:00.000+05:30

Hello guys today we will learn what is hypothecation pledge and mortgage. This article will help you to understand the basic difference between pledge hypothecation and mortgage.

Charge

Basically all of them are different types of charges created on any property. Property can be of two type movable and immovable.

Charge created against in immovable property

Mortgage
In case if the charge is created against any immovable property then it will be known as mortgage. For example:- charge created against land, building, house, etc.

Charge created against movable property.

If charges created against immovable property it can be of one among two types.

Pledge
Pledge is a type of charge created on a movable property. Under pledge the position of the property stays with the person who is giving the loan. For example:- loan against gold.

Hypothecation
Hypothecation is a charge created on a movable property. Under hypothecation possession of the property stays with the borrower (who is borrowing the money). For example:- loan for car in case you have taken a car loan then you will have the position of the property that is car, even if you are the borrower.

Motivational Quotes in Hindi

2019-03-26T19:06:00.002+05:30

hello!! दोस्तों अगर आप हिंदी में प्रेरन देने वाले कोट्स पढ़ना चाहते हैं तो आप सब बिलकुल सही जगह पर आये हैं। हमने कई जबरदस्त कोट्स को केवल आपके लिए इक्कठा किया है अगर आपको यह पसंद आते हैं तो कमेंट में हमें जरूर बताये और अपने दोस्तों को भी यह लिंक सेंड करें।

1. जो अपने कदमो काबिलियत पर विश्वास रखते हैं,
वो ही अक्सर मंजिल पर पहुंचते है।

2. जब तक कोई इंसान किसी काम को कर के नहीं दिखता तब तक वे काम असंभव ही होता है।

3. अगर आप सही हो तो कुछ भी साबित करने की कोशिश मत करो बस सही बने रहो गवाही वक़्त खुद देगा।

4. जिंदगी में टेंशन ही टेंशन है फिर भी इन लबों पर मुस्कान है क्योंकि जीना जब हर हाल में है तो मुस्कुरा के जीने में क्या नुकसान है

5. मैं परीक्षा में कुछ विषय में फेल हो गया और मेरे सभी दोस्त पास हो गए। अब वो MICROSOFT में इंजीनियर हैं और मैं MICROSOFT कंपनी का मालिक।

6. मौत को छोड़कर हर चीज का उपाय है।

7. जिन्हें सपने देखना अच्छा लगता है, उन्हें रात छोटी लगती है, और जिन्हें सपने पूरे करना अच्छा लगता है, उन्हें दिन छोटा लगता है

8. धैर्य ही है जो ज़िन्दगी की किताब के हर पन्ने को बाँध कर रखता है।

9. एक रास्ता यह भी है....
मंजिलों को पाने का.....
कि सीख लो तुम भी हुनर....
हॉ में हाँ मिलाने का....

10. इंसान को इंसान कभी धोखा नहीं देता,
बल्कि इंसान को वो उम्मीदें धोखा दे जाती है,
जो वो दूसरों से रखता हे.

Types of company | What is a Private Company | What is a Public Company | What is a One Person Company | What is a Small company

2019-03-11T12:02:00.002+05:30

In India, company is one of the most famous forms of business. If someone wants to make a company he must know the different types of company. So, let's discuss these forms in great detail.

1. Private Company

A private company is one of the most famous types of company. A private company may be a company limited by shares, limited by guarantee or an unlimited company.

Minimum Number of Members:- 2 members (Except one person company)
Maximum Number of Members:- 200 members.
Minimum number of directors:- 2 directors.
Maximum number of directors:- 15 directors (It can be increased by Special resolution)
Transfer of shares:- Restricted Right (They can not sell the shares like members of a public company, they have to give the first opportunity of buying shares to the existing members).
Invitation to subscribe:- No Invitation
Limit to issue debenture:- No such limit (The only condition is that an invitation to the public to subscribe for debentures id prohibited.)
Accepting Deposits:- Only from members.

Note:- according to proviso to section 14 (1) of the Companies act 2013, If a company try to alter its articles in such a manner that they no longer include the restrictions and limitations which are required to be included in the articles of a private company under this Act, such company shall, as from the date of such alteration, ceases to be a private company.

2. Public Company

A public company is the most famous form of a company if you want to start a business at a large scale. A public company may be a company limited by shares, limited by guarantee or an unlimited company.

Minimum Number of Members:- 7 members.
Maximum Number of Members:- No such limit.
Minimum number of directors:-3 directors.
Maximum number of directors:- 15 directors (It can be increased by Special resolution)
Transfer of shares:- Free to transfer.
Limit to issue debenture:- No such limit.

3. One Person Company

One Person Company is a special type of private company, in which only one member is required.

Minimum Number of Members:-1 member
Maximum Number of Members:-1 member
Minimum number of directors:-1 Director
Maximum number of directors:-15 directors
Transfer of shares:- Not applicable

4. Small company

A Small company is a company which is not a public company and:-

Has a paid-up share capital of not more than 50 lakh and;
Has a turnover of not more than 10 crores.

*Note:- This article will soon be updated.*

Incorporation of Company (How to start a Company?)

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Incorporation of a company

Step -1: Apply for Name Approval:

Login to MCA website (You can create a new account or use your existing account.).
After Login click on "RUN" icon on MCA service. An online form shell open Applicants have to fill the form online. (Form cannot be downloaded)

Details which are required to be filed in the form.

Entity type (for eg. OPC, private etc.)
CIN (Corporate Identity Number) (In case if an existing company wants to reserve a name so that it can change its own name)
Proposed Name
Comment (Mention objectives of the proposed company and any other important information like Trademark)
Choose File (If the applicant wants to attach any file, can be upload at this option)

After completion of the form submit the form and The applicant has to pay fees immediately after submission of the form. After payment challan shall be generated.

Reserved name shall be valid for 20 days from the date of approval of name.

Step -2: Preparation of Documents for incorporation of the company:

After the first step applicant has to prepare the following documents:

INC - 9 Affidavit/ declaration by first subscriber(s) and directors(s) (on duly authorized stamp papers)
DIR -2 declarations from first directors along with a copy of proof of identity and residential address.
NOC from the owner of the property.
Proof of Office address (Conveyance/Rent agreement/ Lease deed etc. along with rent receipts)
Copy of utility bills (not older than 2 months)

Note:

All subscribers should have Digital signature
In case, Directors does not have a DIN, it is mandatory to attach: ID and residential address proof.

Step -3: Filling of information in SPICe form.

Now the applicant has to fill form INC-32 (SPICe)

Features of SPICe form

Max details of subscribers are 7. In case of more subscribers, physically signed MOA and AOA shall be attaching in the form.
Max details of directors are 20.
Max 3 directors are allowed for filling application of allotment of DIN while incorporating a company.
A person can apply for Name as well in this form.
Applying for PAN and TAN will be compulsory for all fresh incorporation applications filed in the new version of the SPICe form.
In case of companies incorporated, with effect from the 26th day of January, 2018, with a nominal capital of less than or equal to rupees ten lakhs or in respect of companies not having a share capital whose number of members as stated in the articles of association does not exceed twenty, fee on INC-32 (SPICe) shall not be applicable

Step -4: Preparation of MOA & AOA

After proper filing of SPICE form applicant has to download the e-form INC-33(MOA) and INC-34 (AOA) from the MCA site. After downloading of form fill all the information.
After completely filing of the form affix DSC of all the subscribers and professional on subscriber sheet of the MOA & AOA.

STEP-5: Fill details of PAN & TAN:

It is mandatory to mention the details of PAN TAN in the Incorporation Form INC-32. Link to find out of Area Code to file PAN & TAN are given in Help Kit of SPICE Form.

STEP-6: Submission of INC-32,33,34 on MCA:

Once all the 3 forms are ready with the applicant, upload all three documents Linked form on the MCA website and make the payment of the same.

STEP-7: Certificate of Incorporation:

Incorporation certificate shall be generating with CIN, PAN & TAN.

Vodafone International Holding v. Union of India Case Summary

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Why this case study is important?

this case is important because this includes controversy between
- the Indian Tax Authorities; and
-Vodafone

The quantum of tax demand by the Indian Revenue Authorities in this particular case was around

Rs. 11,000 crore plus interest.

First, let us understand some basic Terms

Merger or Amalgamation-
A merger or Amalgamation means an action which results in combining or unification of 2 entity.

E.g. A+B=AB

Acquisition-
Means purchase of one company by another in whom no new company is formed.

E.g. A+B=A

You can understand a Merger like 2 people getting married
You can understand Acquisition like an animal eats another.

What does Tax Heaven Mean?

Tax Heaven is a state, country or territory where certain taxes are levied at low rates or not at all.

Following are worlds top Tax Heaven countries:-

Switzerland
cayman Island
Luxembourg
Hong Kong
USA
Singapore
Jersey
Japan
Germany
Bahrain

Companies Involved in Transaction

HTIL(Hutchison Telecommunications International Limited).

-Situated in Hong Kong
-Holding 100% shares in CGP Investments Holdings Ltd

CGP(CGP Investments Holdings Limited)

-Situated in Cayman Island, Mauritius (a tax haven country)
-Holding 67% Shares in HEL

HEL(Huch Essar Limited).

-Situated in India
-Formed by Merger of HTIL and Essar Group

VIH(Vodafone International Holding)

-Situated at Netherland
-The subsidiary of Vodafone Group Plc

What is so interesting here?

CGP is a dummy company

CGP is situated in Cayman Islands, which is a tax heaven.

VIH wanted to acquire HEL.

To save Tax, VIH opted to acquire CGP, holding company of HEL.

Now VIH is neither liable to pay Tax

-in India because they have made no transaction in India

nor

-in Mauritius because it's a tax heaven.

Conclusion: Vodafone acquires Hutch in India with Nil Tax Liability.

Vodafone petition to HC and SC

Instead of responding to the Notice of Indian Revenue Authorities, VIH filed a writ petition to the HonourableBombay High Court challenging the jurisdiction of Income Tax Department.

The HonourableBombay High Court upheld the matter in favour of Indian Revenue Authorities.

VIH filed Special Leave Petition (SLP) before the HonourableSupreme Court of India. The Supreme Court disposed of the case with a direction to Tax Authorities to decide the preliminary issue of jurisdiction.

The decision by Indian Tax Authorities and HC

CGP was a mere holding company and was not engaged into any business in Cayman Island, thus, the situs of shares existed where the "underlying assets" i.e. in India.

Further, HTIL had extinguished its right of control over HEL extinguishment of "Rights and Entitlements" constituted as "Capital Assets".

After going through the terms of Share Purchase Agreement and other documents, it can be interpreted that the intention of the parties was ultimately to transfer the controlling interest in HEL which was situated in India.

The Tax Authorities passed an order under section 201 holding that they had jurisdiction to proceed against Vodafone for failure to deduct tax.

Vodafone Petition to HC and SC (II)

Vodafone filed a writ petition to the Bombay High Court challenging the order of Income Tax Authorities.

The Bombay High Court dismissed Vodafone’s writ petitionagainst the order of the Tax Authorities.

Vodafone filed Special Leave Petition (SLP) before the HonourableSupreme Court of India. The Supreme Court admitted the SLPand directed Vodafone to deposit Rs. 2,500 croreand provide a bank guarantee for the balance Rs. 8,500 crore.

The Supreme Court’s Decision

The Indian Revenue Authorities had no jurisdiction to tax the foreign transactions, as sale of shares was in Cayman Island.

Transfer of shares in CGP doesn’t amount to transfer of Capital Asset situated in India, as per Section 9(1)(i).

The transfer of “Rights and Entitlements” (Controlling Interest) is not covered in Definition of “Capital Assets” under section 2(14).As

As Capital Asset is not taxable in India, so there is no question of Deducting Tax at Source under section 195(1).

The Supreme Court reversed the decision of Bombay High Court.

Legal Position or Status of Company Secretary

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Legal Position or Status of Company Secretary

Just like other employees hold their position after joining the company a company secretary also have to hold his position. A company secretary is also an employee of the company. Now we will discuss the legal position and status of the company secretary.

Position or Status of CS

Just like a Director, a CS can give directions and instructions.
Just like a Director, a CS is also an officer of the company.
A CS is an employee of the company as he is appointed to do ministerial and administrative duties.
As an employee, CS holds high rank as he has to do administrative duties and the Board of Directors may act according to his directions or instructions.
He is appointed by an agreement with the company. Generally, most of the employees are not appointed by agreements. His status by law is higher than that of other employees. He is ranked with auditor or manager of the company with respect.
A company secretary performs all duties as per authority given by the board or which are given by Law. He can only exercise such power, which is delegated to him. Therefore he is a servant of the company.
Company secretary gives advice to the BOD of the company.
He is also known as the KMP of the company.
He is also known as a coordinator because he coordinates the activities of various departments and units.
A company secretary is considered as the chief administrative officer, of the company. He regularly makes representation and enters into” contracts on behalf of the company. He is solely responsible to the board of directors for the smooth running of the office work.
A CS is also an agent of the company as he came into contract with others on behalf of the company.

ESI, What is ESI, its Registration and Benefits

2019-01-18T11:30:00.001+05:30

What is ESI?

ESI stands for Employee'sState Insurance. It is a self-financing scheme for Indian workers. In this scheme, workers get health insurance and social security. ESI corporation works as an independent corporation and comes under the Ministry of Labour and Employment in India. The corporation works under the guidelines of ESI Act. 1948. This act monitors the provision of cash and medical benefits to employees and their families.

What are the benefits of ESI Registration for Employee?

Employees who are registered under the ESI scheme, are entitled to get a range of benefits. Some of them are that the employees and their families can avail medical treatment and not just that they can avail surgical and obstetric (relating to childbirth and the processes associated with it.) treatment. That's why it advised for employees to register under the ESI scheme.

ESI registration procedure employee

At joining the Pvt. Ltd. company, an employee required to fill the declaration form along with a copy of the family photo which the employer will submit to ESI branch office.
Then, within 3 months a permanent photo ID will be provided to the employee and he will also be provided with an insurance number for his identification under this scheme.
The registration can transfer if the employee switches company.

Wage Limit under this registration

Employees with a salary more than 21,000 INR per month will not be covered under this scheme.
Wages limit for employees with Disability is 25,000 INR per month.
In this scheme, the employee will contribute 1.75% of his salary and the employer will contribute 4.75% of the employee's salary.

Difference between Memorandum MOA and Articles of Association AOA

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In order to form a company we need 2 documents to make the structure of the company those are MOA and AOA.

Definition
MEMORANDUM OF ASSOCIATION	All fundamental data which are required for the incorporation of a company is mentioned under MOA/ MEMORANDUM OF ASSOCIATION.
ARTICLES OF ASSOCIATION	All the rules and regulations of a company are mentioned under AOA/ ARTICLES OF ASSOCIATION.
Scope
MEMORANDUM OF ASSOCIATION	MOA is the document which characterizes and limits powers and constraints of the organization.
ARTICLES OF ASSOCIATION	The articles demonstrate rights, obligations, and powers of individuals, who are endowed with the responsibility of running the organization and administration.
Registration
MEMORANDUM OF ASSOCIATION	MOA of an organization must be registered at the time of its incorporation.
ARTICLES OF ASSOCIATION	AOA may or may not be registered at the time of incorporation of an organization.
Contents
MEMORANDUM OF ASSOCIATION	A MOA must contain six clauses:- Name Clause, Situation Clause, Objects Clause, Liability Clauses, Capital Clause, Association Clause.
ARTICLES OF ASSOCIATION	The AOA can be drafted according to the decision of the Company.
Objectives
MEMORANDUM OF ASSOCIATION	The MOA contains the objectives and powers of the company and the powers of directors.
ARTICLES OF ASSOCIATION	AOA provides the regulations through which those objectives and powers are to be conveyed into impact. (AOA tells the proper way of achieving objectives and using powers.)
Status
MEMORANDUM OF ASSOCIATION	Supreme document
ARTICLES OF ASSOCIATION	It is subordinate to the MOA.
Power
MEMORANDUM OF ASSOCIATION
ARTICLES OF ASSOCIATION
Validity
MEMORANDUM OF ASSOCIATION	The memorandum is the dominant instrument and controls articles
ARTICLES OF ASSOCIATION	Any provision, as opposed to a memorandum of association, is invalid.

Anime review | Black clover

2019-01-10T19:53:00.003+05:30

About anime

Black clover is an Amazing Shōnen anime. It is one of my favorite animes. This anime is still ongoing. This anime is available in English sub as well as English dub, this is the best part of the anime, watching an anime in English dub...
It is a zero to hero anime. It has lots of action and comedy as well.

My opinion

If you are not watching it then start watching or you can decide after reading the whole review.

Story

The story of this anime start in a magical world was magic is everything. In this story the protagonist is Asta. In that world, Asta is the only person who doesn't have magic but he still wants to be the wizard king. He stays in an orphanage with his other friends including his rival Yuno. They both want to be the wizard king...

Anime Quotes and saying of Itachi Uchiha from Naruto

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These are some all amazing Quotes and saying of Itachi Uchiha from Naruto.

1. Foolish brother, if you wish to kill me - then hate me, detest me, and survive in an unsightly way. Run... run and cling to life.

2. Growth occurs when one goes beyond his/her limits. Realizing that is also part of training.

3. The one who forgives and acknowledges himself... that is what it truly means to be strong!

4. I always lied to you telling you to forgive me.

5. It is not good to judge others based on your preconceptions and by their appearances.

6. It's never been "The one who becomes Hokage will be acknowledged by everyone", but it's "The one who is acknowledged by everyone, becomes the Hokage".

7. Kabuto: Isn't acknowledging what you can't do the same as giving up?

Itachi: No, it means to forgive yourself for what you are not able to do. Your comrades are there to make up for what you can't do and to prevent you from ignoring things that you actually might have been able to do.

8. Knowledge and awareness are vague, and perhaps better called illusions. Everyone lives within their own subjective interpretation.

9. No single thing is perfect by itself. That's why we were born to attract other things to make up for what we lack. I think we start walking in the right direction only after we start getting our counterparts walking beside us.

10. Now I feel that maybe knowing who I actually am is the key to reach perfection. Because that means I know that what I can and cannot do.

11. People live their lives bound, what they accept as correct and true. That's how they define "reality". But what does it mean to be "correct" or "true"? Merely vague concepts... Their "reality" may all be a mirage. Can we consider them to simply be living in their own world, shaped by their beliefs?

12. People's lives don't end when they die. It ends when they lose faith.

13. Teachings that, do not speak of pain have no meaning, for humans they cannot gain anything in return.

14. We are humans, we don't know what kind of people we truly are until the moment before our deaths. As death comes to embrace us, we will realize what we are. That's what death is, don't you think?

15. You aren't even worth killing.

16. You and I are flesh and blood. I'm always going to be there for you, even if it's only as an obstacle for you to overcome. Even if you do hate me. That's what big brothers are for.

17. Don't cry, Sasuke. Your big brother is here to protect you, no matter what happens.

18. I've had enough, there's no hope left for this pathetic clan.

19. Those who turn their hands against their comrades are sure to die a terrible death. Be prepared.

20. Forgive me Sasuke... It ends with this (last words).

Some amazing anime Quotes

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Quotes of pain from Naruto

Quotes of Karma from Assassination Classroom

Amazing Quotes from Sword art online

Best 5 Quotes by Kazuto Kirigaya from Sword Art Online

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Top 5 Quotes by Kazuto from Sword Art Online:-

1. Everybody can fight. It's just a matter of choice of whether you should.-

2. I'd rather die with someone than let that person die in front of my eyes.

3. Levels are just numbers. In this world, strength is just an illusion.
There are more important things.

4. No matter what my heart will be forever yours and I will fight until the day I see you again.

5. I'd rather trust and regret, than doubt and regret.

If you want to read more amazing anime quotes ...click here