Kumar & Guru'Rani

Kumar & Guru'Rani Leading Japanese Consulting Firm dealing in Tax, Legal & Management Consultancy Based In New Delhi Over 11 years of Pure Japanese Consulting Experience.

03/05/2020

HOW TO RESTART YOUR BUSINESS POST CORONA EFFECT?
「コロナ・ショック」後にビジネスを再開するにはどうすればよいですか?

Question: How to save and restart your business post lockdown over due to CORONA/COVID 19?
質問:コロナウィルス/ COVID-19によるロックダウン後、ビジネスを再開するにはどうすればよいですか?
Answer: This is one of the most asked question by our clients. We have laid down certain international best practices to overcome this problem due to CORONA. Let’s find the scientific plan according to government guidelines and these guidelines are adopted in various Nations post lockdown:
回答:これは、弊社のクライアント様から最もよく寄せられる質問の1つです。コロナウィルスの影響を克服するための、国際的なベストプラクティスを定めました。 政府のガイドラインに沿った、科学的なプランを見出しましょう。これらのガイドラインは、ロックダウン後のさまざまな国で採用されています。

PROCEDURE TO BE FOLLOWED BY COMPANIES
法人様のためのガイドライン

PART A: BEFORE COMING TO THE OFFICE/ FACTORY
パートA:オフィス/工場に行く前に

“WORK WITH LESS NUMBERS” 「少ない人数で働く」
STEP 1: kindly start your work with less number of people (say 50%). Kindly do not call all the persons at one time. Make shift working if possible.
ステップ1:少ない人数(今までの50%など)で開始してください。 一度にすべての人を呼ばないでください。 可能であれば、シフト勤務にしてください。

“WORK FROM HOME”「在宅勤務にする」
STEP 2: kindly allow employees to work from home, if possible. For example, accounting staff, HR staff.
ステップ2:可能であれば、従業員が自宅で働けるようにしてください。 たとえば、経理やHRなどです。

“CAB/BUS GUIDELINES” 「タクシーやバス のガイドライン」
STEP 3: If your company is providing CAB or BUS facilities to your staff, then kindly reduce number of passenger in that CAB or BUS at least by 50 percent. Only your CAB or BUS have to make some extra rounds
ステップ3:会社が送迎車をスタッフに提供している場合は、一度の乗客数を少なくとも50%は減らしてください。 それに伴い追加の送迎が必要な場合も、自社が提供する車で行う必要があります。

“AAROGYA SETU APP”「 AAROGYA SETUアプリ」
STEP 4: All the persons will install AAROGYA SETU AAP (Available in Google Play store and IOS I phone). This app is provided by the Government of India and contains all the information about the CORONA VIRUS.
ステップ4:すべての人がAAROGYA SETU AAPをインストールします。これはGoogle Play (Android)もしくはApp Store (iPhone)で入手できます。 このアプリはインド政府によって提供され、コロナウィルスに関するすべての情報が含まれています。

“WEARING OF MASK” 「マスクの着用」
STEP 5: All the staff members of the organization will wear mask, cap and gloves.
ステップ5:スタッフ全員がマスク、帽子、手袋を着用します。

“ENTRANCE GUILDLINES” 「出入り口のガイドライン」
STEP 6: At the gate of the Office/ Factory, security person will measure body temperature every person with the thermal gun. The person having high temperature will not be allowed to enter inside and gate and will be return back immediately. This person will join the organization only after they will perfectly fit.

ステップ6:オフィスや工場のゲートで、警備員がサーマルガンを使って、すべての人の体温を測定します。 高温の方には入場をお断りし、すぐに帰宅していただきます。 これらの方々は、完全に回復して健康であることが確認できた後にのみ、出勤できます。

STEP 7: They will remove their mask and gloves and put back disposable mask only. This mask must be provided by the organization which will be put to safe garbage bag before the persons will leave the organization.
ステップ7:ゲートではマスクと手袋を外し、新しい使い捨てマスクのみを着用します。 会社は使い捨てマスクを提供し、スタッフは帰宅時に、安全なゴミ袋に捨ててください。

PART B: AT THE OFFICE:
パートB:オフィスにて

“ATTENDANCE” 「勤怠の確認」
STEP 1: Kindly disable all the electronic attendance systems which are having touching of fingers. Take manual attendance only.
ステップ1:指紋認証システムは無効にします。 手動で出席をとってください。

“USE OF MASK/SANITIZERS” 「マスクと消毒剤の使用」
STEP 2: All the time in the office, all staff will wear mask and use sanitizers / wash hands.
ステップ2:オフィスでは常に、すべてのスタッフがマスクを着用し、消毒剤を使用し、手を洗います。

“NO MEETING WITH OUTSIDERS” 「部外者との面会の禁止」
STEP 3: There should not be any physically meeting with any suppliers, clients, Auditors, consultants etc. These meeting can be done through the use of Telephone or other internet techniques like Google meeting, Skype etc. (according to your organization policy)
ステップ3:サプライヤー、クライアント、監査役、コンサルタントなどとの対面でのミーティングは禁止にします。これらのミーティングは、(組織のポリシーに従って)電話またはGoogleミーティング、Skypeやその他のオンライン・ツールで行います。

“NO VISIT TO OUTSIDE UNTILL UNAVOIDABLE” 「やむを得ない場合以外、外部の訪問の禁止」
STEP 4. No staff will be allowed to visit any government offices or bank until unavoidable. All the payments to Government and other parties should be made only by internet banking.
ステップ4:やむを得ない場合をのぞき、スタッフは政府機関や銀行を訪問できません。 政府への支払いを含め、すべての支払いはインターネット・バンキングのみで行う必要があります。

“NO FOOD SERVING” 「食料の提供なし」
STEP 5. There will not be any serving of food from the company. Suspend all the canteens or other food items for the time being. All the persons should bring the food from the home only. If possible and allowable from your companies polices, persons should be allowed to take food from the workstations or any other place in your company where only some people take food at one time. It will maintain social distance.
ステップ5.会社から食事の提供はしません。 当面は、社員食堂またはその他の飲食物の提供を一時停止してください。 すべてのスタッフは、家から食べ物を持参します。会社のポリシーで容認される場合は、一度に少人数の人たちだけで食事をします。これにより、社会的距離を維持できます。

“GROUP INSURANCE”「団体保険」
STEP 6: Take group Insurance heath policy for your staff which will enable your company to pay the expenses in case of any happening due to CORONA or other medical Cause.
ステップ6:コロナウィルスや、その他の医学的な原因による問題が発生した場合に、会社が費用を支払うことができるように、団体保険の保険契約をスタッフに適用してください。

PART C: AFTER THE WORK
パートC:仕事の後に

“DISPOSE MASK & SOCIAL DISTANCING” 「マスクの破棄と社会的距離」
STEP 1: All the staff will remove the disposable mask and sanitize himself before leaving the office or factory premises.
ステップ1:オフィスや工場の敷地を離れる前に、スタッフ全員が使い捨てマスクを破棄し、自分自身を消毒します。
STEP 2: All the norms of social distancing (No handshakes, one meter away each person) should be maintained during dispersal time.
ステップ2:社会的距離のルール(握手の禁止、各人は1メートル以上離れる)は、業務時間以外も遵守する必要があります。

GENERAL GUIDELINES: 一般的なガイドライン:
1. KINDLY ARRANGE CORONA HELPLINE OF YOUR RESPECTIVE STATE ALONG WITH SOME LOCAL HOSPITAL NEARBY YOUR FACTORY/ OFFICE.
1.オフィスや工場の近くにある地元の病院と協力して、コロナウィルス相談窓口をもうけてください。
2. SUPPORT YOUR EMPLOYESS AT THIS TIME OF CRISES.
この非常事態に、従業員をサポートしてください。

Article by: Mr. Sumit Gururani
Partner, Kumar & Gururani/Wakoku
LLB( DU), FCMA, FCS, MCOM, MBA

04/04/2020

インドと日本のコンサルティングビジネスで私たちをサポートしてくれるパートナーを探しています。日本に拠点を置くCPA、会計士、弁護士のチームを作りたいと思います。
Indo to Nihon no konsarutingu bijinesu de watash*tachi o sapōto sh*te kureru pātonā o sagash*teimasu. Nihon ni kyoten o oku CPA, kaikeishi, bengoshi no chīmu o tsukuritai to omoimasu.

04/04/2020

TAX Reliefs Due to CORONA by INDIAN GOVERNMENT

The government issued an ordinance Tuesday to bring into effect compliance relief measures for taxpayers in the wake of Covid 19 that were announced by the finance ministry last week. The ordinance also allowed for 100% exemption of donations made to PM Cares fund, set up to aid containment and relief efforts against the virus outbreak.
“In order to give effect to relief measures relating to statutory and regulatory compliance matters across sectors in view of COVID-19 outbreak, the government has brought in an Ordinance on March 31, which provides for extension of various time limits under the Taxation and Benami Acts,” the finance ministry said in a statement.

Extension of several time limits related to direct and indirect tax filings have been extended to June 30, so has the date for passing of order or issuance of notice by tax authorities under various direct taxes and Benami Law.

“Donation made up to June 30 to the PM CARES Fund shall be eligible for 100% deduction under section 80G of the IT Act from income of FY 2019-20,” the government clarified, adding that the limit on deduction of 10% of gross income shall also not be applicable for such donations.
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Further, individuals and corporates paying concessional tax on income of FY 2020-21 under new regime can make donation to PM Cares Fund till June 30, and can claim deduction under section 80G against income of FY 2019-20. “(Taxpayer) shall also not lose his eligibility to pay tax in concessional taxation regime for income of FY 2020-21,” the government clarified.
Direct tax relaxations

The government clarified that taxpayers can make investments or payments in LIC, Public Provident Fund and National Savings Certificates under Section 80C, medi-claim under Section 80D and donations under 80G till June 30, for claiming deductions for FY 2019-20.
Also, investment, construction or purchase made up to June 30, shall be eligible for claiming deduction from capital gains under sections 54 to 54GB of the IT Act, arising in FY 2019-20.

The last date of filing of original as well as revised income-tax returns for the FY 2018-19 has been extended till June 30, 2020. Aadhaar-PAN linking last date has been pushed to June 30, from March 31.
The date for commencement of operation for the SEZ units for claiming deduction under deduction 10AA of the IT Act has also been extended to June 30, for the units which received necessary approval by March 31, 2020.

Further, reduced rate of interest of 9% shall be charged for non-payment of income-tax, including advance tax, tax deducted at source, tax collected at source, equalization levy, Securities Transaction Tax (STT), Commodities Transaction Tax (CTT) which are due for payment from March 20 till June 29, if they are paid by June 30.
Further, no penalty or prosecution shall be initiated for these non-payments.
Taxpayers can also avail the Vivad se Vishwas Scheme till June 30, without additional payment of 10% for settling outstanding tax disputes.

04/04/2020

Indirect Tax relaxation’s due to CORONA BY Indian GOVERNMENT

The government notified June 30 as the last date for furnishing of central excise returns due in March, April and May 2020, and extended the last date of filing appeal, refund applications etc under the Central Excise Act, for which the time was otherwise limited to March 20 and June 29. The deadline for filing appeal related to service tax has been given a similar relaxation, till June 30.
Taxpayers can avail the Sabka Vishwas Legal Dispute Resolution Scheme 2019 till June 30, giving more time to settle their indirect tax disputes.
In addition to extension of time limits under the Taxation and Benami Acts, the government has enabled itself by amending the CGST Act, 2017, to extend due dates for various compliances including statement of outward supplies, filing refund claims, filing appeals, among others, on recommendations of the GST Council.

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