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How to do the incorporation of your One Person Company?

January 15, 2020 by aishagarg, posted in Business

Introduction to a One Person Company

Conversely, the concept of the one-person company was brought to India by the Companies Act, 2013 to assist the entrepreneurs. They are the people who are capable enough to start a venture allowing them to create a single person economic entity.

Advantages of having an OPC

Following are the advantages of a One Person Company:

You can have more than 1 directors but shareholders cannot be more than 1
Member’s death doesn’t affect the OPC
OPC is effortless to set up and maintain
Members have restricted Liability Under OPC liability
Registration and incorporation of OPC requires less paperwork
OPC enjoys no interference from third parties.

Eligibility criteria for the incorporation of OPC

The entrepreneur desirous of incorporating an OPC must a citizen of India and resident in India.
Legal entities like LLP and company cannot be an OPC.
Promotor selects a nominee during the incorporation process
The minimum authorized capital must be Rs 1 Lakh.
Minors, foreign citizens, any person incapacitated by contract cannot be members of an OPC
If the paid-up capital is more than Rs 50 lakhs or if the turnover is above 2 crores OPC cannot exist.
The OPC must have at least 1 shareholder/Nominee/Directors.

Documents required for registration of OPC

Below are the documents necessary for the registration of an OPC, the director of the one-person company has to submit these documents:

PAN card or scanned copy of passport in case of foreign nationals and NRI
Scanned copy of passport, voter ID or driving license.
Copy of current bank account, phone or mobile bill, electricity or gas bill.
Passport size photographs
Signature or thumb impression
Memorandum of Association
Articles of Association
Affidavit and consent of the proposed director

Moreover, self-attest the above documents. NRI and a foreign national have to compulsorily notarize their documents.

Authority for registration of OPC

The RoC (Registrar of Companies) is the appropriate authority for registering the OPC.

Fees required for registration of OPC

In general, the government’s fee for the registration of an OPC and a small company are as follows:

Nominal share capital limited to Rs. 10,00,000	Rs 2000
Nominal share capital between Rs. 10,00,000 to Rs 50,00,000	Rs 2000; Rs 200 added for every 10,000 or part thereof of nominal share capital.
Nominal share capital between Rs. 50,00,000 to Rs 1 crore	Rs 1,56,000. Rs 100 added for every Rs. 10,000 or part thereof of nominal share capital
Nominal share capital amounts to Rs 1 crore and above	Rs 2,06,000. Rs 75 added for every Rs. 10,000 or part thereof of nominal share capital to a maximum of Rs 250 crore.

Please note: The fees for companies without share capital is fixed to Rs. 200 irrespective of their turnover.

Procedure for registration of OPC

Thereby, the process for registration of OPC is as follows:

Digital Signature Certificate (DSC): The first step is to obtain a DSC, the director would require documents for address proof (Aadhar Card, Pan Card etc.). It is mandatory for digital company registrations.
Director Identification Number (DIN): The director has to fill the SPICe form to avail DIN. Director’s name and address proof have to be submitted. Form DIR-3 is filled for an existing company.
Name approval application: Moreover, the name for company registration can be approved either through the RUN web service of MCA (Ministry of Corporate Affairs) or Form SPICe32. Submitting a preferred name with signature. The ministry will decide to approve that name. The company’s name once approved shall affix Private Limited at the end for example XYZ (OPC) PVT. LTD.
Filling the forms with MCA: To complete the OPC registration, the above-mentioned documents will have to be attached with the SPICe form, SPICe-MoA and SPICe-AoA along with DSC

Issuing of incorporation certificate

Once the uploaded documents are verified the RoC (REGISTRAR OF COMPANIES) issues ‘Certificate of Incorporation’. Hence, the business shall commence.

Compliances Post OPC Registration

Consequently, post OPC registration there are certain compliances which are as follows:

A minimum 1 board meeting every 6 months. The time gap between meetings shouldn’t be less than 90 days.
Also, properly mention the books of accounts
Likewise, timely completion of Statutory audit of financial statements
Thereby, income tax returns have to be filed every 30th September
Similarly, Financial statements in Form AoC-4 and RoC annual return in Form MGT7 have to be filed.

To summarize, we hope all the important details about the formation of a One Person Company or OPC in India were covered and we believe it will be helpful in setting up your company conveniently.

TDS Return Filing

January 6, 2020 by aishagarg, posted in Business, Finance

What is TDS?

Tax deducted at source(TDS) is basically a system where tax is deducted as per the provisions of Income Tax Act 1961 at the point of generation of income. A TDS Return is a quarterly statement which has to be submitted to the income tax department of India. It is compulsory to be filed on time.

Who should file a TDS return?

It is the duty of every person who is making payment for specified goods and services to deduct TDS and file TDS return. The specified payment includes commission, salary, interest, professional fees, brokerage, royalty, contract payments etc. The person whose tax is being deducted is called ‘deductee’ and the person who deducts TDS is called ‘deductor’.

Benefits of filing TDS return

Some of the benefits are as follows:

Assists in regular collections of taxes
Ensures to the government a regular flow of income
Reduces the burden of paying a heavy tax

Eligibility criteria for TDS return

TDS return can be filed by organizations or employers who avail a valid TAN (Tax Collection and Deduction Account Number). Any person making specified payment as mentioned under Income Tax – IT Act are required to deduct tax at source and needs to deposit the same within the prescribed time for following payments.

Payment of salary
Payment by way of winning puzzles, lotteries etc.
Income by way of winning horse races
Insurance commission
Payment as per National Saving Scheme and other schemes.

Types of TDS Returns

The different types of TDS are as follows:

Form 24Q- The TDS deducted on salaries
Form 26Q – The TDS deducted on payments other than salaries
Form 27Q- The TDS deducted on payments made to Non- Residents
Form 27EQ – TCS

Documents required to file TDS

The following documents are required:

Aadhar Card
Salary Slips
Interest certificates from bank and post offices
FORM 16
FORM 16A/FORM 16B/FORM 16C
FORM 26AS
Tax saving investment proof
Deductions under section 80D TO 80U
Home loan statement from banks/NBFC
Capital Gains.

TDS Rates for TDS Returns

The rates at which the TDS can be deducted for TDS returns are provided below in the government website link which we have attached specially for the purpose: https://www.incometaxindia.gov.in/_layouts/15/dit/Pages/viewer.aspx?path=/charts%20%20tables/tds%20rates.htm&grp=&searchFilter=&k=&IsDlg=0.

What is TAN?

TAN (tax deduction and collection account number) is a 10-digit alphanumeric number which is required by a person who is liable to deduct TDS and file TDS return. This number is provided so that it can be mentioned in all TDS Certificates issued, returns, challans etc. If a person does not apply for TAN, he may be penalised up to Rs. 10000.

Who is required to issue TDS certificates?

Every person who is deducting tax as per provisions of section 203 is required to issue a TDS certificate. Even banks and other such organizations deducting TDS on pensions issue TDS certificates.

Penalty, in case of delay in filing TDS return

According to section 234E, a penalty of Rs 200/- per day shall be paid by the person until the time default continues. It is to be noted that the total penalty should not exceed the TDS amount.

Penalty for non-filing of TDS return

If the return is not filed within 1 year from the due date or if incorrect information has been furnished it shall be liable to a fine (penalty). The minimum amount of penalty should be Rs 10,000/- and the maximum is Rs 1,00,000/-.

How to file TDS?

Below are the few steps you need to follow:

Visit the government website www.tin-nsdl.com where you can find the file format in which e-TDS return is to be prepared.
The TDS return is to be prepared in accordance with the format in clean text ASCII format and ‘txt’ extension for filename.
The file made needs to be scrutinised for being free from errors. FVU (file validation utility) provided by NSDL assists in rectifying the errors and verifying the same.
The finalised generated FVU file can be then submitted or uploaded at incometaxindiaefiling.gov.in website

How Taxolawgy can help you file TDS Returns?

Connects you with quality experts
Provides you with the best services at affordable prices
Ensures 100% Transparency; i.e. no hidden costs or additional fees
Maximizes ease via online services
Reduces service timeline through minimum paperwork

How To Get A Licensing Agreement In India?

December 31, 2019 by aishagarg, posted in Legal services

If you’re looking for a simple and easy explanation to licensing agreement you’re in the right place. Firstly, a license agreement lets a party use the patented goods or services of another party if they come to an agreement. Furthermore, the agreement can be used to put in clauses comfortable to the involved parties. Agreements like end-user licensing agreement are a bit different but we’ll explain them all. Moreover, here’s a quick and easy guide to the licensing agreement.

Types Of Licensing Agreement

There are different types of agreements in India. Moreover, most of them are related to the basic concept of such an agreement. Here are a few types:

Firstly, trademark agreement
Copyright agreement
Also, end-user licensing agreement in case of software
Music licensing
Service licensing
Brand licensing

These are just a few of many agreements that exist.

Benefits Of An Agreement

Firstly, it gives authority to the party that owns the product
The agreement also makes clear how to use the product/service.
Lastly, the agreement protects the rights of all the parties involved.

Contents of a Licensing Agreement

Firstly, make sure to mention the duration of the agreement.
The money involved.
Also, the terms and conditions as per your requirements.
Furthermore, make sure to mention a mechanism to resolve a dispute if it happens in the future.
Guidelines to the Termination of the agreement
Lastly, the terms of renewal. You can also add more clauses depending on your requirements.

Drafting Process

Drafting a licensing agreement is a rigorous task to be least. Every phrase and clause has to be written with the utmost attention. While you can do it yourself or with the help of an expert, that’ll be far from your best bet. At Taxolawgy you can find the experts that suit your needs. We have the cheapest options as well as the best ones in the business. Furthermore, Taxolawgy believes in little to no paperwork and the entire process is online. The best part is that you get all of this at a very reasonable rate.

Is This Type Of Agreement For You?

Where are such agreements used the most? Here’s a look at that:

Firstly, to trademark and patent a product or a service
Also, you can copyright something
Software companies often use end-user licensing agreements
Lastly, to license music.

From smart drafting to cracking the right deal a licensing agreement can be difficult to get. But, with Taxolawgy you can get rid of the worry and focus on your business. Taxolawgy offers premium services at dirt cheap prices. While you’ll be running around to get your agreement without us, you can get it online with Taxolawgy. We keep the paperwork minimum. Furthermore, when you’re getting all of this for a reasonable price you should just grab the deal.

Reasons to outsource accounting services

10 Reasons to outsource accounting service

December 6, 2019 by aishagarg, posted in Business

An accounting department is generally a very important part of any business. Maintaining accurate and up-to-date financial records is crucial for the success of any business. Many Small and Medium Enterprises (SME) try to save resources by not hiring an accounting department and doing their work themselves. Their time can be better spent by particularly doing the tasks they are supposed to do. Finance and accounting tasks can be easily outsourced and crucial resources can be effectively used for more important purposes. We have accordingly presented 10 reasons to outsource finance and accounting services in this article. Click here to know 10 legal services you can outsource.

1. To save time

Accounting and bookkeeping tasks can consume a lot of time. Furthermore, pending accounting and bookkeeping tasks can pile up and suck the life out of a business. Outsourcing these tasks can result in the saving of time and other precious resources.

2. To save money

Hiring and maintaining an accounts department can put a significant strain on the financial resources of any small and medium enterprise(SME). Especially, startups suffer the most from the increased financial strain due to setting up an accounts department. Outsourcing finance and accounting services can reduce this strain multiply and result in improved financial stability.

3. Privacy

The internal financial records are very confidential for any business. To keep them secret is of topmost concern. Handling your financial and accounting tasks to a local accountant may result in the breach of privacy. Whereas, outsourcing these tasks to a professional outsourcing firm can result in maintaining the privacy of your records.

4. To reduce errors and frauds

It is essential to reconcile financial statements every month to detect frauds and errors. Reconciliation of financial statements is a complex task but is important all the same. As a rule, financial statements can be sent to an outsourcing firm to establish credibility and detect frauds.

5. Inability to hire accountants

If you are a startup and finding it difficult to invest the crucial capital you have in accounting and bookkeeping, you can always outsource it to another firm. Furthermore, if you are a small to medium-size enterprise, you can save crucial resources like time and money by outsourcing your accounts department to another firm.

6. Lacking expertise

If your accounting team is lacking expertise in some accounting tasks, you don’t need to hire a new in-house accountant for those tasks. You can outsource those tasks to expert finance and accounting outsourcing firms for a much lower cost. Furthermore, your time and money will be saved.

7. Getting a neutral viewpoint

To make any important decision, you need financial reports in your hand to analyse the current financial scenario. In such situations taking suggestions and assistance from a neutral source can be beneficial. As a result, you can get rid of any biases which may exist in your firm. You can outsource any reports you require to get a neutral viewpoint.

8. Access to the latest technology

Particularly, your small and medium enterprise (SME) may lack the latest technology for accounting. You can overcome such a problem by outsourcing that task to another firm which has that technology. As compared to the cost of upgrading the technology, the task can be easily outsourced at a much affordable price.

9. Ease of scalability

Small and medium enterprises (SME) start on a low scale, but grow bigger and bigger with time. However, it might happen at times that accounting work at a particular time is too much for the current accounting team to handle. At such times, another accounting firm can be hired to outsource surplus work.

10. Boost your resources

When any SME looks for saving money by doing their accounting tasks by themselves, they are actually wasting resources. No non-accounting personnel should spend their time on accounts, as it can be better and productively spent on the tasks they are meant to do. By outsourcing all accounting tasks, an enterprise can save on precious resources like time and money.

These are some of the top reasons to outsource accounting services. Whether you need financial reports or bookkeeping service for your firm, outsourcing them is the best option available in various circumstances. Click here to know more benefits of outsourcing accounting services.

The Ease of Doing Business in India in 2019

December 4, 2019 by aishagarg, posted in Business

Coupled with the objective to boost the ease of doing business in India, the Ministry of Corporate Affairs (MCA) has taken some initiatives. In this article, we shall understand these reforms more clearly.

Exemption of minimum paid-up capital

The paid-up capital: the amount accumulated by the sales of the company’s shares.
The MCA has exempted the requirement of minimum paid-up capital for private companies through the Companies (Amendment) Act 2015.
Private companies no longer need to adhere to minimum paid-up capital.
This step will increase the ease of doing business significantly.

The inception of Central Registration Centre (CRC)

Precisely, in an initiative of Government Process Re-engineering (GPR) to provide speedy incorporation related services and to increase the ease of doing business in line with global best practices, the MCA has established a Central Registration Centre (CRC) under Section 396 of the Companies Act 2013(Act) vide notification dated 22-01-2016.
The main objective behind the formation of CRC was to process and complete the application for name reservation and incorporation of the company on the day of confirmation of payment or the day following it.
The CRC processed applications for name availability through e-form INC1 in the first phase, while it started processing e-forms for the incorporation of companies in the second phase.

The SPICe e-Form

In the place of INC29, the MCA has introduced the Simplified Proforma for Incorporating Company Electronically (SPICe), as an e-Form to certainly improve the ease of doing business.

Under SPICe, the MCA has integrated the MCA21 system with the CBDT for the issue of PAN and TAN to a company incorporated using SPICe.
At the time of submitting applications for incorporation using SPICe, stakeholders can also submit applications for PAN and TAN.
The certificate of incorporation of the company now comes affixed with PAN and TAN issued by the Income Tax Department.
SPICe can also be used by the stakeholders to apply for DIN (Director Identification Number) for up to three directors. SPICe has resulted in a reduced number of processes and time to establish a business in India.
The SPICe e-form will now include a declaration, in place of Affidavit which was earlier an attachment.
According to notification no. 411 (E) dated 07-06-2019, the MCA has amended the incorporation rules for section 8 companies as per which the application for license and incorporation of the said companies will be required to be submitted in SPICe. Previously, e-form INC-12 was required for obtaining such a license from respective ROCs/RDs. It is now merged with SPICe and is made centralized.
Introduction of SPICe has reduced the timeline for section 8 companies incorporation.
According to notification G.S.R. no. 275 (E) dated 29-03-2019, the MCA has amended the Companies (Incorporation) Rules, 2014 and inserted Rule 38A to facilitate the integration of the MCA21 system with the registration of EPFO, ESIC, GST at the time of incorporation of companies in SPICe e-Form.
This step is going to considerably affect the ease of doing business in India.

The Initiation of R.U.N.

Previously, business names were reserved using INC1. Now ‘Reserve Unique Name’ (R.U.N.) a web-based service has replaced INC1 to further increase the ease of business.

The introduction of RUN has also removed the requirement to use a Digital Signature Certificate(DSC) during name reservations. This has also brought significant improvement to the ease of doing business in India.
The MCA has simplified the Name Availability Rules through Companies (Incorporation) Fifth Amendment Rules, 2019. These amended rules provide sufficient illustration to avoid confusion in name reservations.
Thereupon, the time taken for approval has reduced and the name rejection rate has fallen. This has also resulted in greater transparency, uniformity, and eradication of discretion.
Also, the MCA has amended the LLP Rules 2009 through Limited Liability Partnership (Second Amendment) Rules, 2018 notified on 18.09.2018 and effective from 02.10.2018.
In the place of LLP Form 1, the mentioned amendment has introduced the RUN-LLP Form for reserving the name and FiLLiP Form in place of LLP Form 2 for incorporation. The government has made this process centralized to keep it at par with companies and as a part of starting a business in India.

Exemption of fees for capital up to INR 15,00,000

According to notification G.S.R. no. 180 (E) dated 06-03-2019, the MCA has amended the rule 38(2) of the Companies (Incorporation) Rules, 2014.
Following the issue of this notification, the MCA will charge zero fees for all incorporations with an authorized capital up to INR 15,00,000.

The government is viewing these changes as a big hope for the much-needed ease of doing business in India. Read this article to know why every business should get udyog Aadhar registration certificate.

A Complete Guide to Online Pharmacy Registration in India

October 22, 2019 by aishagarg, posted in Uncategorized

Introduction to the Indian Pharmaceutical Industry

The pharmaceutical industry in India is slated to increase its value in the near future. From US$ 33 billion in 2017, it is expected to go up to US$ 55 billion by 2020. The domestic pharma industry grew from Rs 116,389 crore in 2017 to Rs 129,015 crore in 2018. That is a result of the rapidly rising pharmaceutical product exports of India.

Indian pharmaceutical firms supply over 80% of the antiretroviral drugs used to treat AIDS globally. India supplies 25% of all medicines used in the UK and 40% of generic drugs used in the United States.

An Opportunity to grow with the trend

It is natural for a business-minded person to throw the hat in the game while the industry is booming. Experts suggest that the pharmaceutical industry is thriving and poised for greater glories. Hence, it’s time to utilize the global and domestic surge in demand for pharma products. That can establish a viable enterprise in the long run. To open a pharmacy in India, chemist shop or a wholesale outlet, you will first need to fulfil a few procedural requirements.

Types of Pharmacy

Firstly, you will need to decide on the type of pharmacy you want to open. Is it a standalone pharmacy, a chain pharmacy, a hospital pharmacy, an online pharmacy or a township pharmacy. If you intend to open a standalone pharmacy, you can proceed with obtaining an LLP pharmacy registration in India. Else you can even register your business as a private limited company.

Eligibility for Pharmacy Registration in India

However, you need to be aware that in most states, a person needs to possess a university-recognized diploma or a degree in pharmacy. It will be helpful to obtain pharmacy registration in India such as Retail Drug License (RDL) from the State Drugs Standard Control Organization. The list of recognized and approved colleges is accessible through the Pharmacy Council of India website.

Prerequisites for Obtaining a Drug License

Along with qualifications, obtaining a drug license requires at least a shop area of 10 square meters. Space air conditioners and refrigerators will also be required to store drugs in the Chemist Shop.

Authorizations and Experience Required

If you are applying for a Wholesale Drug License (WDL), you will not need to possess any degree or diploma in pharmacy. But you will have to ensure that the sale of drugs will take place under the supervision of a registered pharmacist. A degree-holder with at least one year of experience in dealing with drugs can also conduct the same. In both retail pharmacy stores and wholesale pharmacy stores, drugs can only be sold by pharmacists who have been approved by the state’s Department of Drug Control.

Documentation & Forms Required

Aside from fulfilling these requirements, you will need to deposit a number of documents in order to obtain a Retail Drug Licence or a Wholesale Drug Licence. One can download these forms from the Central Drugs Standard Control Organization website. Even individual State Drugs Standard Control Organizations provide the same. Submit the mandatory forms with required documents to ensure the smooth functioning of pharmacy registration in India.

The application forms include Form 19 (for Retail Licence), Form 21 (for Wholesale Licence), Form 19B (for Retail Homeopathic license), Form 20C (for Wholesale Homeopathic License), Form 19C (for Retail and Wholesale license of Schedule X Drugs), and Form 19A (for Retail Restricted license).

Other documents required are pharmacist’s self-declaration, Cold Storage facilities installation proof, store layout, applicant identity proofs, proposed premise Rental/Lease agreement, list of company directors or proprietors, electricity bills, NOCs from residential societies, partnership deeds, and Documents of Trust Registration issued by the charity commissioner.

Online Pharmacy in India

The procedure for opening an online pharmacy in India is quite similar to opening a pharmacy in India. However, there are rules that have to be followed in both cases while they put more stress on online pharmacy law in India :

No Sale without prescription
No Sale of Schedule X drugs
Final Packing in a tamper-proof cover under the personal supervision of registered Pharmacist of the pharmacy
Valid Bill for Every sale
Facilitate Medicine Recall in the case directed by the Government.

The IIPA is collaborating with the Central Government to update regulations by linking the Aadhaar Number with prescriptions to strengthen the online pharmacy law in India.

The first step for setting up an online pharmacy under Online Pharmacy Law in India is to buy a domain and hosting. Then associate an e-commerce portal with it. Later you can ensure the inclusion of payment options including cash on delivery and other preceding activities.

Applicable Fees

All the applicants have to pay a certain fee to acquire pharmacy registration in India. Post that the processing of your application begins for the grant of a Retail Drug Licence or a Wholesale Drugs Licence for opening a chemist shop. For instance, Maharashtra charges Rs. 3250 for Retail Chemist Shop Licenses, Rs. 3000 for Wholesale shop licenses, and an additional fee of Rs. 600 to allow the sale of Schedule X drugs.

Finally, before commencing a business, you will need to obtain a mandatory GST registration for your pharmacy registration in India. It is obtained from the state where your shop is located. Once this is done, you can purchase drugs from wholesale stores or from pharmaceuticals manufacturers. Post that you can begin selling them to buyers.

We are sure this information would be helpful for you. You can simply follow the above steps to obtain pharmacy registration in India and to start your chemist shop.

Are There Laws Against Trolling In India?

September 26, 2019 by aishagarg, posted in Uncategorized

“With great power comes great responsibilities”. Yes, that’s the most famous dialogue from the spiderman trilogy. Besides being famous, it also makes a lot of sense. When it comes to the internet, this dialogue is on point. The internet has empowered us greatly. However, there are downsides to this. Most notable is trolling. Trolling is a part and parcel of our lives. From memes on Instagram to Twitter threads, no place is spared by social media trolls. Above all, are there laws against trolling in India?

Troll Meaning

Troll meaning could differ from situation to situation. But mostly, a troll is someone who creates discord on the internet. Generally, by starting fights or harassing people. Social media trolls often give controversial statements to get famous.

Laws Against Trolling In India

Online bullying is very common in India. It can happen with a celebrity or even you. There are no specific laws against trolling in India. As a matter of fact, there can’t be as it will prohibit the right to freedom of speech. But, here are some laws that will help you tackle these online goons. They are categorized according to the type of activities, such as:

Online Stalking: Under section 354D IPC, monitoring a woman through the internet or any electronic communication platform and an attempt to start an interaction in case of her clear disinterest is punishable. Such an offence can land you in jail for 3-5 years with a compulsory fine.

Defamation: Under section 499 IPC, posting obscene images/videos or remarks on social media can land you in trouble. Defaming a woman online can land you in jail for 2 years.

Sexually Explicit Content: The IT Act holds a person liable for publishing or transmitting sexually explicit content in electronic form. You can end up in jail for 5-7 years coupled with a ₹10 Lakh fine.

Criminal Intimidation: Under section 503 IPC a person can be convicted if he/she intents or threatens to harm a woman’s reputation. Similarly, section 507 IPC convicts a person for threatening a woman by anonymous communication.

Lack Of Gender Neutral Laws Against Trolling In India

Most of the laws against trolling in India are for women. Thus, the laws can be biased at times. While the safety of women should remain the prime concern, a lack of gender-neutral laws might turn out to be a loophole for social media goons.

Conclusion

The lack of proper laws against trolling in India might cost us in the future. However, you can feel safe enough with the above-listed laws. Moreover, there have been healthy discussions about social media trolling in the Parliament and a proper law might just be around the corner.

Alimony Calculator India

September 25, 2019 by aishagarg, posted in Uncategorized

What is Alimony?

Alimony (Maintenance) is a legal obligation on a person to provide financial support to their spouse during or after marital separation or divorce under divorce maintenance rules in India.

The term alimony comes from the Latin word alimōnia (“nourishment, sustenance”, from alhere, “to nourish”), from which also alimentary (of, or relating to food, nutrition, or digestion) and the Scots law concept of aliment, and was a rule of sustenance to provide for the wife’s lodging, food, clothing, and other necessities after divorce.

There are five major communities in the Indian Society: Hindus, Muslims, Christians, Parsis, and Jews. These communities have their own personal laws derived from religious scriptures, customs, and traditions. Hence, the basis of seeking divorce and alimony varies according to their cultural beliefs.

Alimony vs Child Support

Often, people confuse alimony with child support. However, they are two completely different types of financial remedies. In simple terms, the financially weaker spouse receives alimony. Whereas child support is about providing financial assistance by one parent to the other, who has custody of the child. Alimony, in many cases, is awarded alongside child support and at the discretion of the judge presiding over the case.

There are two types of Alimony

As per divorce alimony calculator India the alimony is of two types:

First is Interim Maintenance amount provided during court proceedings
Second is the amount provided on final legal separation

It could either be in the form of:

a one-time lump sum amount
a fixed payment – which could be monthly, quarterly or as per the spouse’s requirement

The decision to award lump-sum alimony or monthly/periodical payment depends on the court as per the alimony calculator in India.

Who is eligible for Alimony?

If a couple marries under the Hindu Marriage Act, 1955

Under the Hindu Marriage Act, 1955, both the husband and wife can legally claim permanent alimony and maintenance under divorce alimony rules.

Divorced via mutual concern

In case a couple decides to get a divorce mutually, the decision on whether any alimony/maintenance is to be paid by either party is a matter of agreement between them. In such cases, alimony/maintenance could be paid by either the husband to the wife or by the wife to the husband subject to the mutual understanding between the couple. The court then gives directives with reference to the agreement between the couple under divorce maintenance rules. It binds the couple to follow the directives enforced by the court.

Provision of Alimony under The Hindu Adoption and Maintenance Act

As per the Hindu Adoption and Maintenance Act, a Hindu wife whether married before or after the commencement of this Act, shall be entitled to be maintained by her husband during her lifetime.

Under Hindu Marriage Act – 1955, a Hindu wife can live independently from her husband without forfeiting her claim to a maintenance, if the husband:

He is guilty of desertion or abandoning her without a proper cause. Without her consent or against her wish or willfully neglecting her;
Has treated her with such cruelty as to cause a reasonable apprehension in her mind that it will be harmful or injurious to live with her husband;
Is suffering from a virulent form of leprosy;
Has any other wife living;
Keeps a mistress in the same house in which his wife is living or habitually resides with a mistress elsewhere;
Is no more a Hindu by conversion to another religion;
Creates any other situation that justifies living separately.

Cases where Hindu wives don’t qualify for alimony; Under the Hindu Adoption and Maintenance Act:

A Hindu wife shall not be granted separate accommodation and maintenance from her husband in case she is unchaste or by conversion ceases to be a Hindu.
When the wife lives separately and brings up all the children without any support from the husband. In the case of Meera Nireshwalia v. Sukumar Nireshwalia, there was a clear case of seclusion, thus the court granted the wife separate residence and maintenance.
The plea for maintenance by a wife can also be continued under clause (g) even covered on the basis of one or other clauses i.e. clause (a) – (f) of section 18(2) substantially but not fully. In case the wife fails to rightly prove the specific grounds urged by her, she cannot be denied relief; Meera Nireshwalia v. Sukumar Nireshwalia, AIR 1994 Mad 168.

Quantum of Alimony

When alimony is paid periodically

The Supreme Court in one of its landmark judgments has set a benchmark for maintenance to be paid by a husband to his estranged wife. It stated that 25% of the net salary of the husband might constitute a “just and proper” amount as alimony. However, a hard and fast rule for alimony calculator in India has not been defined under any law. Neither is it possible due to its dependency on the facts and circumstances. As each case differs, the court administers the divorce maintenance rules.

A one-time lump sum amount Alimony

Under divorce alimony rules no lump-sum settlement benchmark exists. Although it ranges from 1/5th to 1/3rd of the husband’s net worth and is a one-time settlement.

Below are some important factors that decide the quantum of Alimony under Hindu Law, and divorce maintenance rules.

If the wife is working and drawing a handsome salary

Under divorce maintenance rules: When the wife is working and drawing a handsome salary, the Court will certainly take the earning into consideration along with the husband’s income. Depending on the facts and situations of the case, the court decides whether the wife will receive alimony/maintenance. And if yes, then they decide on the amount she shall receive from the husband. This is how the alimony calculator in India works.

What if Husband earns less than his wife

Provisions under the Hindu Marriage Act, 1955, allow a Hindu husband to claim alimony from his wife. When he earns less than her or does not earn at all, though this is rare.

Time Period of Alimony

How long Alimony need to be paid by the spouse?

Usually, the husband to maintain his wife until her lifetime.

What if wife remarries?

If the wife remarries, the husband is not responsible for her maintenance. The husband can petition the court for orders to stop the alimony.

What in case of a change in circumstances where the wife started earning more than her husband and the husband is unable to maintain his wife due to financial crises?

Likewise, if there is a change in situations, for example, the husband is unable to maintain the wife due to a financial crisis or any other adverse situation. Where the wife is financially independent earning a decent salary. In this situation, the husband may petition the court to address the changed circumstances under divorce alimony rules. The court may take into account the facts, evidence, and circumstances prevailing at that point of time, modify, vary or rescind the order.

What if the earning of a spouse increases after the award of permanent Alimony?

When the alimony/maintenance paying spouse earns more after the award for permanent alimony/maintenance has been passed. Then the spouse receiving alimony/maintenance may make a petition addressing the court. It will address the issue related to the increase in the husband’s income. But she will have to prove her inability to maintain herself with the alimony already awarded by the court. The court may take into account the facts, evidence, and circumstances prevailing at that point of time to increase the alimony payable. Although, it’s not necessary that a wife is entitled to more alimony in case the husband earns more.

When the person receiving alimony gets richer in the future (creates/inherits more wealth) than the one paying, will the flow of alimony be reversed?

It depends on the facts and situations of the case. In case the wife receiving alimony inherits wealth and becomes richer. Then the husband would have to make a miscellaneous petition to prove the same to the court. The court will again look into the merits of the case, that is, evidence produced. To show that the wife is a richer lady than what she was at the time of grant of the alimony. Also that the husband is incapable of maintaining his wife. So, if the husband claims alimony for his maintenance it will again have the court’s decision. After looking into the parameters for awarding alimony/maintenance as per the divorce alimony calculator in India.

Taxability of Alimony

Periodical payout: Alimony in the form of monthly/quarterly payouts is treated as revenue receipt and taxed in the hands of the receiver. Added to her total income and taxed as per the tax bracket. No deductions are available for the payer.

Lump-sum – Lump sum alimony is treated as a capital receipt and hence is tax-free.

What belongs to a wife after separation?

Factors considered with alimony calculator in India include any type of jewellery (gold, silver, precious stones, alloy), fixed property and other assets like cars, paintings, artefacts, appliances, furniture, etc. Presented to the woman before, after and during her marriage.

To claim alimony in case of a dispute, people can use A list of items with signatures of two witnesses can be given

Gifts from anyone to her is the wife’s property: husband, in-laws, parents, friends, relatives, and acquaintances.

Women’s earnings before or after.

What does not belong to a wife after separation?

Any jewellery, like a gold chain or ring, and other valuables gifted to the husband by the wife’s parents. Before, after and during the course of the marriage.
Any asset bought by the husband in the wife’s name without passing it on as a gift.
The wife’s earnings spent on the household is unclaimable.

The law is equal for both and considers that the richer spouse must support for the financially weaker spouse. It ensures the livelihood and wellbeing of a couple under divorce maintenance rules as per the divorce alimony calculator in India.

Procedure of Income Tax Filing India

September 25, 2019 by aishagarg, posted in Uncategorized

Filing for income tax returns in India can be confusing for some. Since it is a mandatory process this article will explain you the ITR filing procedure under taxation policy in India in the simplest way.

To begin with the basics, an income tax return is the tax form utilized ITR filing with the Income Tax Department. The tax return is normally in a predefined worksheet format where the income figures used to determine the tax liability are transcribed into the documents.

The law states that individual or business that receive income during the year must file ITR annually, whether through regular income (wages), bonuses, interest, capital gains or other sources. Tax returns, of an individual or a business, must be filed by a specific date without any fail.

In any of the subsequent cases, the Income Tax Department has made it compulsory to e-file your Return. Paper returns can only be filed by those who are above 80 years of age. Individuals or HUF whose income does not exceed 5,00,000 INR and who haven’t claimed a refund in the return of income can also file paper returns.

Who is required to file income tax returns?

If you fall in any of the subsequent criteria under Taxation policy in India, then you must file an income tax return:

Less than 60 years of age and your total annual income exceeds 2,50,000 INR.
Senior citizen i.e. 60 years or above and below 80 years of age, and your total annual gross income surpasses 3,00,000 INR.
Super senior citizen i.e. 80 years or above and your total annual gross income exceeds 5,00,000 INR.
A company or a firm, regardless of profit or loss, filing ITR for the financial year is a requirement.
If you are looking forth to claiming a tax refund for the fiscal year.
An Indian citizen and act as a signing authority for any foreign account.
An Indian citizen and maintain an asset or business interest established outside India.
If you have traded equity shares in a company or unit of equity-oriented mutual funds or unit of business trust for more than 2,50,000 INR and have earned tax-exempt long-term capital gains from the same.
If you accept any income earned from the trade of a property which had been held under a charitable or religious trust, political party, educational institution, and any other authority, body or trust.
A foreign company which has been using any treaty benefit on any deal made in India.
An NRI (Non-Resident Indian) but if your cumulative yearly gross income earned or accrued in India exceeds 2,50,000 INR.
File ITR if you are looking for a loan. ITR filings are taken as legitimate income proofs. You will need them while opting for any kind of loan.
If you do not file an ITR even after falling into any of the preceding criteria, you are liable to respective penalties for the error.
Mandatory Filing of Return in case of assets stationed outside India

Furnishing of return is compulsory in case of a person who fulfils the following conditions:

They are ordinary-residents in India or resident in India and is not under the obligation to furnish return u/s 139
Such a person at any time during the P.Y.
- Someone who holds, as a profitable owner or otherwise, any asset positioned outside India
- Is a possessor of any asset located outside India
However, if an individual is a beneficiary, they wouldn’t be required to file the return of income under this provision, where, `income, if any, resulting from such asset is included in the income of the person referred to above in accordance with the terms of the Income-tax Act,1961
What is the Due Date for Income Tax Filing India? The fiscal year 2018-19, AY 2019-20

The last day for filing Income Tax Returns for FY 2018-2019 for Individuals is 31st July 2019.

Taxpayer Category	Tax Filing Due Date – FY 2018-19
Individual	31st July 2019
Body of Individuals (BOI)	31st July 2019
Hindu Undivided Family (HUF)	31st July 2019
Association of Persons (AOP)	31st July 2019
Businesses (Requiring Audit)	30th September 2019
Businesses (Requiring TP Report)	30th November 2019

Documents Needed for Filing Income Tax Returns

According to the Taxation policy in India,

431^st July is the final day to file your Income Tax Returns in India in any given financial year. The procedure of Income Tax Filing India requires some preparation. This is why the Government provides you with four months’ window period to organize all documents like salary/income details, bank statements, previous tax statements, etc.

The procedure varies as per the income earned annually and income source like salary, business profit, investment profit, etc. Collating all your records is just one aspect of it.

Choosing the applicable ITR form

Taxpayers have to determine the appropriate ITR form for them in the AY 2019-20.

Link Aadhaar with PAN

It is compulsory for taxpayers to link Aadhaar with PAN for the AY 2019-20 on or before the filing of income tax returns.

For Salaried Employees

If you are a salaried employee, collect these documents to e-file your income tax returns in India. Go through this list to examine the documents you’ll need to pay your taxes.

PAN
Form-16 issued by your employer
Month-wise salary slips

From the AY 2019-20, it is necessary to gather the data on all taxable allowances received and the amount claimed excluded out of such allowances e.g., house rent allowance, leave travel allowance, etc., and reveal the same in the IT return.

Documents related to interest income

Bank statement or passbook for interest on the savings account.
Interest income statement for fixed deposits.
TDS document issued by banks and others.

Clear Tax automatically gives you tax benefit as per Section 80TTA when you register your income from savings account interest. You would not need every document listed here as they vary on a case-by-case basis.

Form 26AS

Form 26AS is an outline of taxes deducted on your behalf and taxes paid by you. This is given by the Income Tax Department. It shows aspects of tax deducted on your behalf by deductors, information on tax deposited by taxpayers and tax refund collected in the financial year. You can access the form, from the Income Tax Department’s website.

Section 80 Investments

Section 80C investment documents. The investments made under PPF, NSC, ULIPS, ELSS, LIC qualify for deductions under Section 80C.

Documents Required to Claim Expenses as Deductions

Keep these documents ready to claim the following expenses as deductions:

Your supplement to Provident Fund
Your offspring’s school tuition fees
Life insurance premium payment
Stamp-duty and registration charges
Principal repayment on your home loan
Equity Linked Savings Scheme/Mutual funds investment
The highest amount that can be claimed under Section 80C is Rs 1.5 lakhs

Additional Investment Documents

Interest paid on housing loan: Interest on housing loan is qualified for tax saving up to 2,00,000 for a self-occupied house. For let-out property, there is no limit of interest on housing loan qualified for tax saving till FY 2016-17.
From FY 2017-18, the total loss from house property available for set off against other income is bound at 2 lakhs INR and accordingly, interest on housing loan is suitable for tax saving up to 2,00,000 INR for let-out a property as well.
Education loan interest payments.
Stock trading statement: The stock trades that were produced during the year can possibly be taxed under Capital Gain.

The Procedure for Income Tax Filing India

Every year it is important to file ITR on time as there exists a late filing fee on overdue ITR filing.

One can fill the ITR form online. This step by step guide will help you file your ITR on time at the ease of your house

Visit the e-filing website: https://incometaxindiaefiling.gov.in/
If you are a first-time user or filing your returns for the first time then click on the ‘New Registration’ tab and register yourself by providing important details and creating your profile and password. While creating your user ID, you must ensure that you have an active e-mail id and mobile number and it is cited correctly.

Communication from the Department

It is essential as communication by the department will be sent on this. You can finish the registration by clicking the activation link sent via an email and providing a one-time password (OTP) which you receive on your mobile. Click on the tab ‘Registered User’ if you have already registered yourself on the website. For any help, one can click on the ‘Customer Care’ tab to get the helpline number and contact the customer care centre.

Next click on the login tab and enter the required details: your User ID i.e. your PAN, password and captcha code. Click on the log-in button at the bottom to sign in.
After signing in, your account dashboard will show up as displayed in the image below. Click on the ‘e-file’ tab and select the ‘Income Tax Return’ option. Please note that the process of filing returns for FY 2017-18 has some new modifications done by the tax department. Therefore, the image has new screenshots.
Next, choose the assessment year, i.e., 2018-19, form i.e. either ITR-1 or ITR-4 and then submission mode – “Prepare and Submit Online”. Click on the tab “Continue”. For example, some screenshots of ITR-1 are provided below.
Here you will also be asked to select the option to verify your returns Three options are provided to verify your returns: a) Via Aadhaar OTP which is valid for 30 minutes, b) Generated EVC option through My Account or Bank ATM that is valid for 72 hours or c) by sending signed copy of ITR-V to, “Centralized Processing Centre, Income Tax Department, Bengaluru – 560500”.

After selecting one of these options, click on “Submit”. You also have a choice to fill your ITR form in Hindi. Select Language “Hindi” if you wish to change your language and then press “Continue”.

The website will redirect you to the page for filling the form chosen by you. Before starting to fill the ITR form, one should read the ‘General Instructions’ given at the start of the form to know do’s and don’ts.
After that, you will have to fill in the necessary data in various tabs i.e. ‘General Data’, ‘Revenue Details’, ‘Tax Details’ ‘Taxes Paid and Verification’ and ’80G’ in the ITR form. One should make sure that the Tax payable shown in the online form is the same as your calculations.
Before finalizing the submission, it is prudent to save the data and recheck it to evade any mistakes. Once you click the ‘Preview and Submit’ button, your form will appear, providing you with a “Preview” of your ITR filing form before completing the final submission.
Once you click ‘Submit’, your ITR will be uploaded. You will have to verify your return using any of the options available.

Click here to know 6 ways to verify your ITR.

For FY 2016-17, people had the choice to submit their ITR by utilizing their digital signature. They can select the option to digitally sign their ITR while submitting data of ITR form using which they want to file their return. However, for FY 2017-18, this option is not on display on the e-filing website when you submit the data.
You can verify your return either electronically using the Aadhaar OTP or Electronic Verification Code method or by the offline method of shipping a signed printout of the ITR V Document to CPC – Centralized Processing Center, Bangalore before 120 days from the date of e-filing.
You will receive an acknowledgement or an ITR V is simultaneously on your registered email once you upload your return successfully. This acknowledgement will also show up in your account on the e-filing website from where you can download it if required.
The department processes your ITR on verification by you. After your ITR is processed, you will be intimated about the same via email and SMS on your registered mobile number.

How to check the status of your ITR

By using acknowledgement number without login credentials.

Firstly, look for the option of check ITR status under the services tab on the extreme left on the e-filing website
After that, you’ll land on a page where you’ll have to fill your PAN number and ITR acknowledgement
The status is displayed after the submission

Using login credentials

Click on the View returns/forms option by logging in to the e-filing website
Select Income Tax Returns and assessment year from the drop-down menu
Finally, after submission, the status will be displayed

Consequences of failure to furnish return of income

Mandatory interest for delayed submission or non-submission of return:

Where an assessee files a return of income after due dates prescribed, interest at the rate of 1% for every month of delay in filing the return will be levied u/s 234A. Starting from the date promptly following the due date and ending on the following dates:

Circumstances Ending of the following dates:

Where the return is filed after the due date
Where no return has been furnished at the date of completion of the AY

Fee for default in furnishing return of income:

Where a person who is required to furnish a return of income u/1139, fails to do so within the prescribed time limit u/s139(1), he shall pay, by way of fee, a sum of:

5000 INR if they furnish the return on or before 31st December of the A.Y.
10,000 INR in any other case

However, if the total income of the person does not exceed 5,00,000 INR the fees payable shall not exceed 1,000 INR.

Willful failure to furnish return of income may also attract prosecution u/s 276CC. In case, the tax evaded exceeds 1 Lakh INR, there is rigorous imprisonment for a term of a minimum of 6 months and up to 7 years along with fine.
If individuals do not file the return, then the best judgment will be taken u/s 144.

Conclusion

We hope the complete process explains you everything about taxation policy in India and ITR Filing as per the standard procedure. In case you need legal or financial assistance please feel free to write to us at contact@taxolawgy.com and our experts will be happy to guide you.

What is Aadhar – UID?

September 18, 2019 by aishagarg, posted in Uncategorized

A billion people possess an Aadhar card. The majority of them still do not know everything about it or have misconceptions. This article covers everything you need to know about the Aadhar card.

So what is an Aadhar card?

UIDAI or Aadhar Card is a principal identification number issued by the Unique Identification Authority of India (UIDAI) on behalf of the Indian Government. The main objective of Aadhar is to establish a unique identity of every citizen. It acts as a proof of identity and address, and not of citizenship.

The card has 12-digit unique number issued to people on verification. Any individual, who is a resident of India, may voluntarily enroll to acquire an Aadhar card.

According to the official UIDAI website, “The Aadhaar identity platform is one of the key pillars of the ‘Digital India’, wherein every resident of the country is provided with a unique identity.”

Why was the Aadhaar card introduced in India?`

In several countries such as Argentina, Belgium, Colombia, Germany, Italy, Peru, and Spain etc., national identification systems have been implemented. While these schemes differ by country, generally people are assigned an ID number, which is used for a wide range of identification purposes. Storing data in a centralized database. These databases are helpful in increasing the efficiency of administration.

The electoral identity card, income-tax PAN card, passport, ration card, driving license, etc., verify identity in India. They can’t handle India’s large population. The aadhar card was introduced in 2010 by the then PM Dr Manmohan Singh.

The card is used as a nationally acceptable identity card and can be linked with bank accounts, insurance, and pension.

What are the benefits of Aadhar Card?

According to the former UIDAI chairman, Nandan Nilekani, Aadhaar Card has helped save Indian government about USD 9 billion. Implementation of Unique Aadhar Number has resulted in reduced frauds. Eliminated fake duplicate beneficiaries from the employee list.
The use of bio metrics gives a unique identity to every individual in India.
The Aadhar card reduces the number of documents required as opposed to previous method of multiple document requirement.
Aadhar is used as the main document to open a bank account in Prime Minister’s ‘Jhan Dhan Yojana,’ scheme.
Aadhar card allows the holder to avail all the government subsidies that they are eligible for.
It ordinarily takes several weeks for a person to complete all processes and avail a passport. An Aadhar Card fastens the process of acquiring passport. People can apply online and attach the soft copy of their Aadhar Card which serves as both, the residence and identity proof.
The ‘Jeevan Pramaan for Pensioners’ scheme aims to eliminate the need for pensioners to be physically present to receive a pension. People can receive pension directly to their bank accounts. The agency can digitally access their details through Aadhar Card number.
People who link their Aadhar card with their Pension Account can have their provident fund disbursed directly to their accounts via their PF organization.
Individuals can also link the Aadhaar number to their LPG ID and avail the LPG subsidy directly in their respective bank accounts.

What was the supreme court ruling in 2018 about Aadhaar card?

In September 2018, the supreme court revoked several provisions of the Aadhaar card which could violate the privacy of Indian citizens.

The Supreme Court ruled that Aadhaar Act does not violate your right to privacy when you agree to share biometric data.

Private companies can’t use Aadhar card for KYC authentication purposes.
Most commercial banks, payments bank and e-wallet companies like Paytm, previously used to request customers to get their KYC (Know Your Customer) done using Aadhar Card. Any delay or failure to comply would result in blocking of services. After the ruling, they cannot seek Aadhar data. Customers have to comply with other KYC Criteria. Authentication of Aadhaar is not required for Account settings.
To buy a new SIM card, you no longer need to provide your Aadhaar details to the telecom service provider. You can easily provide other KYC documents like Voter ID card, driving license, etc to acquire a new SIM card.
Students of CBSE, NEET, UGC also do not need Aadhaar card to appear in examinations. Even schools cannot demand the Aadhar card for admissions.
Aadhar card is mandatory to avail facilities of welfare schemes and subsidies but the Supreme Court has made an exemption for children, stating that no minor can be denied benefits of any scheme if they do not have Aadhaar card.

Where do you need Aadhaar compulsorily?

As mentioned above, the supreme court ruled that private companies cannot demand Aadhaar card details. But the judgement also states some areas where the Aadhaar card is mandatory.

PAN card: Under the section 139AA of the Income Tax Act, the linking of Aadhaar card with PAN card is mandatory. Tax evaders generally used to create multiple PAN cards to avoid income tax. By linking Aadhaar with PAN, multiple PAN cards become invalid.

Filing income tax returns (ITR): As Aadhaar-PAN linking is necessary, you will require the same for filing income tax returns.

Welfare schemes: Aadhaar is mandatory to avail benefits under various government-run social welfare schemes and subsidies.

Why you should register your mobile with Aadhaar?

There are various reasons for registering your mobile number with the Aadhar card. Use OTP through registered mobile number to avail facilities. This OTP gives the Aadhaar card an added layer of security. Register your mobile number with Aadhaar in simple and easy ways. Enjoy its facilities and benefits.

You can also download the mAadhaar app and carry your Aadhaar card on your phone once you have your mobile number registered with your Aadhaar.

Fee for Registering Your Mobile Number in Aadhaar

People have to pay a fee of 25 INR to take advantage of the service when they visit the Aadhaar Enrollment Center for either registering or updating their mobile number.

They will have to pay an additional 25 INR every time they update their mobile number. No fees for updating other details.

Documents Required to Register Your Mobile Number in Aadhaar.

Candidates do not have to submit any document for updating or registering their mobile number in Aadhaar. Only the Aadhaar update Form, that contains their current mobile number, has to be submitted along with the fee.

What is the password for e-aadhaar?

Aadhar Card is a unique ID. Used in financial and non-financial activities across India. e aadhar is advisable to download PDF format E-Aadhar from the UIDAI official website along with a . If you update your details on the Aadhaar card and do not receive the updated card, download the PDF of the Aadhar card after you receive an SMS notifying you about the completion of the update.

Process of getting E Aadhar:

Go to https://eaadhaar.uidai.gov.in/ and then enter your Aadhaar number.
Receive an OTP on the number mentioned on your card.
Get access to download your Aadhar card on entering OTP.
Click and download it on your device. Since it is a PDF file, you can open it using your PDF reader, for example, Adobe Reader. You can also download the pdf version of the Aadhar card from your mobile phone using the UIDAI official Aadhaar app.
To open the PDF, you will require a password without which you cannot access the file. The password ensures that your Aadhaar details are secure so that your E-aadhar card cannot be used by an unknown individual.
The password is an 8 letter which is a combination of the first four letters of your name and your year of birth. For e.g. Suppose your name is RAMESH SINGH and your year of birth is 1976, then your password is RAME1979.