How-To Guide

The Tax Deduction Account Number, commonly known as TAN, is a fundamental requirement for anyone responsible for deducting or collecting tax at source in India. Issued by the Income Tax Department, TAN serves as a unique identifier that links all TDS and TCS transactions to the deductor or collector. Whether you are an employer deducting tax from salaries, a business making payments to contractors, or an entity collecting tax at source, obtaining a TAN is not optional; it is

Every vehicle on Indian roads must carry a valid Pollution Under Control (PUC) certificate. This document confirms that a vehicle's exhaust emissions fall within the limits prescribed under the Bharat Stage (BS) emission norms. Driving without a valid PUC certificate is a punishable offence under the Motor Vehicles Act, 1988, and penalties can reach up to Rs 10,000 for repeat violations. Whether you own a two-wheeler, a car, or a commercial truck, understanding the PUC proces

A Completion Certificate (CC) is one of the most important documents in the lifecycle of any building in India. Issued by the local Municipal Corporation, it confirms that a structure has been built in accordance with the sanctioned building plan and applicable regulations. Whether you are a homebuyer awaiting possession, a builder completing construction, or a property owner planning a resale, the absence of a CC can create significant legal and financial complications. What

Delayed payments remain one of the most persistent challenges facing micro, small, and medium enterprises in India. Late payments strain working capital, disrupt operations, and can push otherwise viable businesses toward insolvency. The Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act) established a statutory mechanism for suppliers to recover overdue amounts with interest. Until October 2025, complaints were filed through the SAMADHAAN portal at samadhaa

The Aadhaar card, issued by the Unique Identification Authority of India (UIDAI), serves as a foundational identity document for residents across the country. Whether you have relocated to a new city, changed your name after marriage, or need to correct an error in your recorded details, keeping your Aadhaar information current is essential. Outdated records can create complications when applying for government subsidies, opening bank accounts, and completing identity verific

India's unorganised sector employs hundreds of millions of workers, from construction labourers and domestic helpers to street vendors and agricultural workers. For decades, these workers had limited access to the social security benefits available to their counterparts in the organised sector. The e-Shram portal, launched on August 26, 2021 by the Ministry of Labour and Employment, addresses this gap by creating a National Database of Unorganised Workers (NDUW). This guide e

The Employee Pension Scheme (EPS) provides a monthly pension to employees who have contributed to the Employees' Provident Fund during their working years. Managed by the Employees' Provident Fund Organisation (EPFO) under the EPS, 1995 framework, this scheme offers retirement income to millions of workers across India. If you or a family member is approaching retirement age or has completed the required service period, understanding how to apply for EPS pension through Form

Trade unions play a vital role in protecting workers' rights and promoting collective bargaining in India. The Trade Unions Act 1926 (Act 16 of 1926) provides the legal framework for registering and governing trade unions across the country. Registration under this Act grants a trade union legal entity status, immunity from certain civil suits, and the right to manage funds. This guide explains the complete process of registering a trade union, including eligibility requireme

Road accidents in India are unfortunately common, and knowing how to file a motor insurance claim promptly can make a significant difference in recovering losses. Whether you have sustained damage to your own vehicle, suffered injuries, or need to claim compensation on behalf of a third party, the process follows a structured path governed by the Motor Vehicles Act 1988 and guidelines issued by the Insurance Regulatory and Development Authority of India (IRDAI). This guide wa

Stamp duty is one of the most significant costs associated with property transactions and legal documentation in India. However, situations frequently arise where stamp papers go unused, transactions fall through, or excess duty is paid by mistake. In such cases, Section 49 of the Indian Stamp Act 1899 empowers the Collector to grant refunds for spoiled or unused stamps, subject to specific conditions and time limits. This guide explains the process for claiming a stamp duty

Constructing a building in India without proper permission is not merely risky; it can result in demolition orders, criminal prosecution, and steep financial penalties. Unlike many other legal processes, building permission is not governed by a single central law. It falls under the jurisdiction of state governments, municipal corporations, and local development authorities, each with its own rules, forms, and timelines. This guide provides a comprehensive overview of the pro

The Right to Information Act, 2005 is one of India's most powerful tools for government transparency. But filing an RTI application is only the beginning. When a Public Information Officer (PIO) refuses to provide information, provides incomplete information, or simply fails to respond within the statutory 30-day window, the Act provides a structured appellate mechanism. Understanding how to navigate the first appeal and second appeal process is essential for anyone serious a

A well-drafted will is one of the most effective instruments for ensuring that your assets pass to the people you intend, in the manner you choose. Without one, the law decides who inherits your property, and that outcome may bear little resemblance to your wishes. Indian law provides a straightforward framework for creating a valid will, and understanding it can save your family considerable time, expense, and emotional distress. Who Can Make a Will in India? Section 59 of t

Increasing the authorized share capital of a company in India is a common corporate action required when the company needs to issue additional shares beyond its current authorized limit. The process is governed by Section 61 and Section 64 of the Companies Act, 2013, and involves amending the Memorandum of Association, obtaining shareholder approval, and filing Form SH-7 with the Registrar of Companies. When Is an Increase Required? A company must increase its authorized shar

A Joint Venture Agreement (JVA) is a contractual arrangement between two or more parties who agree to pool resources for a specific business purpose while retaining their separate legal identities. In India, joint ventures are commonly structured as either a company (equity JV) or a contractual arrangement (contractual JV). This guide covers the essential clauses, drafting considerations, and regulatory requirements for JVAs in the Indian context. Step 1: Define the Structure

Design registration in India protects the visual appearance of a product, including its shape, configuration, pattern, ornamentation, or composition of lines and colours. The Designs Act, 2000, and the Design Rules, 2001, govern the registration process. This guide covers the eligibility criteria, the filing procedure, fees, and the timeline for obtaining design registration. What Can Be Registered? A design eligible for registration must be new or original, must not have bee

Changing the name of a company in India is a structured process under Section 13 of the Companies Act, 2013, that requires board approval, shareholder approval by special resolution, name reservation through the MCA portal, and formal application to the Registrar of Companies. This guide outlines each step, the forms involved, and the typical timeline. Step 1: Board Resolution The board of directors must pass a resolution approving the proposal to change the company name. The

The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act) requires every employer with 10 or more employees to constitute an Internal Complaints Committee (ICC) to receive, investigate, and resolve complaints of sexual harassment at the workplace. This guide explains the composition requirements, the setup process, and the ongoing compliance obligations. Who Must Set Up an ICC? Every organisation, whether in the private or public

The Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016 (IBC), provides a time-bound mechanism for resolving corporate insolvency in India. This guide explains the different routes available for initiating CIRP, the filing requirements, and the post-admission process. Who Can File a CIRP Application? CIRP can be initiated by three categories of applicants. A financial creditor, such as a bank, NBFC, or bondholder, may file under Secti

An indemnity clause is one of the most important risk allocation mechanisms in commercial contracts. Under Section 124 of the Indian Contract Act, 1872, a contract of indemnity is defined as a contract by which one party promises to save the other from loss caused by the conduct of the promisor or any other person. This guide explains how to draft an effective indemnity clause, the types available, and the key considerations for Indian commercial contracts. Types of Indemnity