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Uday N. Kajaria Chartered Accountant Uday Kajaria & Associates

Qualification : B.Com, FCA, ACS


Mumbai, Maharashtra,

Articles by Uday N. Kajaria

Companies Act, 2013 Important provisions which have become effective from 12th September, 2013

Companies Act, 2013 Important provisions which have become effective from 12th September, 2013 The Ministry of Corporate Affairs has notified  12th Septmber, 2013 as effective date for 98 sections of the Companies Act, 2013 (hereinafter referred as ˜the Act™)  vide its notification dated 12th September, 2013.  Certain important provisions (which have become effective) are briefly… Read More

Tags: Companies ActCompanySecretaryCorporate Affairs MinistryFinancial servicesFixed DepositIncome taxPrivately held companyPublic companySubsidiary

Salient Features of Service Tax VCES – Voluntary Compliance Encouragement Scheme 2013

Finance Act 2013 has announced VCES 2013 to provide an opportunity to a person to pay service tax, which he was required to pay, but was not paid; and the same was not detected by tax department as on 1st March, 2013. Under the scheme, the person will get exemption from payment of Interest and Penalty… Read More

Tags: 31stDecember 2013DeclarantFinance ActPaymentTaxUnion duesVCES-1VCES-2

SEBI (Alternative Investment Funds) Regulations 2012 (AIFR) Certain Critical Issues

By Uday N Kajaria Chartered Accountant and Company Secretary uday.kajaria@gmail.com Introduction SEBI (Alternative Investment Funds) Regulations 2012 (hereinafter referred to as ˜AIFR™) notified on 21st May, 2012 provides a platform to the investor to pool their resources for investment in specified sectors such as start-ups, early stage ventures, SME, Infrastructure sector, subscribing to unsubscribed portion… Read More

Tags: AIFAIFRCollective investment schemeIndiaInitial Public OfferInvestmentMutual fundSEBISEBI (Alternative Investment Funds) Regulations 2012Venture capital

Basic Exemption under Service Tax is not basic

Generally, it is understood that no service tax is payable, if a person™s taxable service turnover does not exceed Rs 10 lakhs in a financial year.  Basic emption  is given under taxation law and other laws to ensure that a person does not suffer undue hardship in complying with applicable legal requirements. For example, basic… Read More

Tags: Capital goodFiscal yearIncome taxIncome Tax ActPaymentService ProviderTaxTax exemption

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