KGN & COMPANY

KGN & COMPANY Chartered Accountants Firm KGN & COMPANY is a team of chartered accountant, corporate financial advisors and tax consultants in India.

Our mission is to help our clients to start, manage and grow their business and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing. We aspire to be a leading professional organization providing efficient and prompt services, to act with fairness, integrity and diligence and to be socially responsible.

MCA Compliance Scheme 2026 – Clear Pending ROC Filings at Reduced PenaltiesIs your company’s ROC compliance pending?Miss...
26/02/2026

MCA Compliance Scheme 2026 – Clear Pending ROC Filings at Reduced Penalties

Is your company’s ROC compliance pending?
Missed filing AOC-4, MGT-7, ADT-1, DIR-3 KYC or other MCA forms?

The Ministry of Corporate Affairs has launched the Companies Compliance Facilitation Scheme 2026, allowing companies to regularise pending filings at significantly reduced additional fees.

What this means for you:
• Clear backlog ROC filings
• Reduce late fees & penalties
• Avoid director disqualification
• Protect company from strike-off
• Restore compliance status

We help with:
✔ Annual Return Filing (AOC-4, MGT-7)
✔ ROC Compliance Backlog
✔ MCA Form Filings
✔ Director KYC Updates

If you need help with company compliance, this is the right time to act.

Contact us today for a quick compliance review.
Limited-time scheme — act before the window closes.

Applicability of TDS Under Section 194IAWhen Applicable• Transfer of immovable property (land, buildings, etc. excluding...
30/05/2024

Applicability of TDS Under Section 194IA
When Applicable
• Transfer of immovable property (land, buildings, etc. excluding agricultural land).
• Consideration value is ₹50 Lakh or more.
Who is Responsible to Deduct TDS
• Any person responsible for paying consideration for the transfer of immovable property to a resident transferor.
Rate of TDS
• 1% if the recipient provides PAN.
• 20% if the recipient does not provide PAN (on consideration or stamp duty value, whichever is higher).
When to Deduct TDS
• At the time of payment or credit to the transferor, whichever is earlier.
Provision of TAN
• TAN is not required for deducting TDS under this section.
Threshold Limit
• No TDS if the consideration is less than ₹50 Lakh.
• Once consideration exceeds ₹50 Lakh, TDS is deducted on the entire amount.
Involvement of Multiple Buyers/Sellers
• Consider the entire property value to determine the threshold.
• Individual share values are not considered.
When Section 194IA is Not Applicable
• Transfer of rural agricultural land.
• Sale consideration or stamp duty value is less than ₹50 Lakh.
• Transferor is a non-resident in India.
• Compulsory acquisition of immovable property.
Meaning of Consideration
• Includes all charges incidental to the transfer.
Stamp Duty Value
• Value assessed by the Central or State Government for stamp duty payment.
Time to Deposit TDS and Issue Forms
• Deposit TDS within 30 days from the end of the month in which it is deducted using Form No. 26QB.
• Issue Form No. 16B to the payee within 15 days from the due date of Form No. 26QB.
Handling Multiple Buyers/Sellers
• Each buyer fills a separate challan and Form 26QB for their respective shares.

List of Statutory Registers under Companies Act, 2013 Register of Members - Form MGT-1 Register of Other Security ...
23/05/2024

List of Statutory Registers under Companies Act, 2013
Register of Members - Form MGT-1
Register of Other Security Holders - Form MGT-2
Foreign Register - Form MGT-3
Register of Directors and KMP - No specific form
Register of Charges - Form CHG-7
Register of Deposits - No specific form
Register of Loans, Guarantees, Securities - Form MBP-2
Register of Investments Not Held in Company’s Name - Form MBP-3
Register of Contracts in Which Directors Are Interested - Form MBP-4
Register of Sweat Equity Shares - Form SH-3
Register of Employee Stock Options - Form SH-6
Register of Securities Bought Back - Form SH-10
Register of Renewed or Duplicate Share Certificates - Form SH-2
Register of Significant Beneficial Owners (SBO) - Form BEN-3
Register of Postal Ballot - No specific form

About LLP Annual Return Form 11 and Form 8
11/05/2024

About LLP Annual Return Form 11 and Form 8

Approval required for setting up of SEZ unit. cakapilgupta.com
16/03/2024

Approval required for setting up of SEZ unit.

cakapilgupta.com

What is Updated Income Tax Return (ITR-U) and when it can be filed or not filed? cakapilgupta.com
11/03/2024

What is Updated Income Tax Return (ITR-U) and when it can be filed or not filed?

cakapilgupta.com

Approval required to establish a project office in India. cakapilgupta.com
09/03/2024

Approval required to establish a project office in India.

cakapilgupta.com

Approval required to establish a liaison office in India. cakapilgupta.com
03/03/2024

Approval required to establish a liaison office in India.

cakapilgupta.com

Approval required to establish a branch office in India. cakapilgupta.com
27/02/2024

Approval required to establish a branch office in India.

cakapilgupta.com

11/09/2023

Take Your Business Global!
Company Registration in USA from India.
Schedule a consultancy call with us today to know more.

Setting Up Business in IndiaForeign Investor can commence business in India as:1. Indian CompanyJoint VentureWholly Owne...
09/09/2023

Setting Up Business in India
Foreign Investor can commence business in India as:
1. Indian Company
Joint Venture
Wholly Owned Subsidiary
JV/ Wholly Owned Subsidiary as (i) Private Limited or (ii) Public Limited Company
2. Foreign Company
Liaison Office - To represent the parent company in India
Branch Office - To undertake activities such as Export, Import, Research, Consultancy etc.
Project Office - Activities as per contract to execute project
3. Limited Liability Partnership (LLP)

Address

41-C, Upper Ground 1, Vrindavan Enclave
Delhi
201005

Opening Hours

Monday 10am - 7pm
Tuesday 10am - 7pm
Wednesday 10am - 7pm
Thursday 10am - 7pm
Friday 10am - 7pm
Saturday 10am - 7pm

Telephone

09211992211

Website

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