DPT– 3: Return of Deposit
A company is required to file DPT – 3 for any of the following with the Registrar by June 30 every year furnishing information
Form 9A and 10
Applicable Section for Form 9 A and Form 10 of Income Tax Act, 1961 is section 11 and applicable Rule is 17
Form 64C and 64D
Applicable Section of Income Tax Act, 1961 is section 115UB(7) and applicable Rule is 12 CB
Tax Collect at Source
Tax collected at source (TCS) is the tax collected by the seller from the buyer on sale so that it can be deposited with the tax authorities. Section 206C of the Income-tax act governs the goods on which the seller has to collect tax from the buyers. Such persons must have the Tax Collection Account Number to be able to collect TCS.
Annual General Meeting (AGM)
Every Company other than OPC should hold an Annual General Meeting (AGM) every year and the Notice calling the meeting should specify as such.
