CS Adv Rajan Kumar

Happy Teachers Day

🔹 COMPANY LIMITED BY GUARANTEE

💰 Guarantee Amount: Member promises to contribute a fixed amount, e.g. ₹50,000.

⏳ When to Pay? Not at the time of joining or during normal operations.

⚠️ When Required? Generally, only during winding up, if the company’s assets are insufficient to pay its liabilities.

📌 Example: ₹50,000 guarantee → Member may be required to contribute up to ₹50,000 towards the company’s shortfall.

Start Your Business the Right Way! 🏢✨

Planning to start your own company? Turn your business vision into reality with the right legal foundation.

Rajan Kumar & Associates provides professional guidance for:
🔹 Private Limited Company Registration
🔹 One Person Company (OPC) Registration
🔹 LLP Registration
🔹 Partnership Firm Registration
🔹 Startup & Business Registration
🔹 Documentation & Compliance Support

Your Business. Your Vision. Our Professional Support.🤝

📞 9472500012
📧 rajankrandassociates.com
📍 Katju Nagar, Kolkata 700032

Let’s build your business with confidence and compliance.

⚖️ Stages of a Criminal Case under BNSS, 2023

From FIR → Investigation → Charge-Sheet → Cognizance → Trial → Arguments → Judgment → Appeal/Revision.

A simple step-by-step guide to understand the criminal case process under BNSS.

Compliance Control
Team of CS, CA & Advocates

Tax Audit Applicability

Tax Audit Checklist

📌 Is a Tax Audit mandatory for your business this year?

​Stay compliant under Section 44AB and avoid unexpected penalties! Here is a quick breakdown of the audit limits and rules:

​🔹 Business: Turnover > ₹1 Cr (Normal) or > ₹10 Cr (if cash transactions ≤ 5%)
🔹 Professionals: Gross receipts > ₹50 Lakhs
🔹 Presumptive Tax (44AD/44ADA): Mandatory audit if profits declared are lower than prescribed rates & income exceeds basic limit

⚠️ Late Filing Penalty (Sec 271B): 0.5% of total turnover OR ₹1,50,000 (whichever is lower)!
​Get your accounts audited on time by a Chartered Accountant to stay stress-free. ✍️💼

Trusted Governance. Compliant Growth.

At Rajan Kumar & Associates, we help businesses build a strong foundation of corporate compliance, governance, and regulatory excellence.

From Company & LLP Incorporation, MCA/ROC Compliances and Annual Filings to Company Law, Secretarial Services, Director-related matters, GST & Tax Compliance, and Corporate Advisory — we stand beside your business at every stage of its journey.

Your business deserves more than compliance — it deserves confidence.

📞 9472500012
📧 [email protected]
📍 Katju Nagar, Kolkata – 700032

Rajan Kumar & Associates
Company Secretaries & Corporate Advisors

🏛️ Building Strong Businesses with Legal Excellence.
At Rajan Kumar & Associates, we provide expert solutions in Company Law, SEBI compliance, corporate governance, secretarial audits, and legal advisory services. Our mission is to help businesses grow with confidence while ensuring complete regulatory compliance.
Whether you are a startup, private limited company, or an established enterprise, our team is committed to guiding you at every step of your corporate journey.
📞 +91 9472500012
📧 :[email protected]
📍 Katju Nagar, Kolkata – 700032
Your trusted partner for Company Law & SEBI Consultancy.