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How to secure or protect Android Smart Phone and Tablet from theft

Have you bought a new Android Smart Phone or Tablet to your home and linked your Google Account with the Android Device? Then you can secure your Device as well as the Data stored in your Device from thefts, or forgetting somewhere using the Android Device Manager.

How to protect Android Smart Phones from thefts using Android Device Manager
A Smart Phone has been located in the Google Maps using the Android Device Manager

Before you are going to secure your Android Cell Phone using the Android Device Manager first you need to link your Android Mobile Phone or other Android Device like Tablet with your Google Account. And activate the Android Device Manager option in your Android Mobile or Tablet.

After you have done the two things said above, you can perform the three different activates to secure our Android Device as well as the Data stored in it.

You can find the Android Device Manager in your Google Play Account. Login to your Google Play Account.

  1. Click the Gear Icon in top right side corner.
  2. And choose Android Device Manager option from the drop down list.
  3. Once again login to your Account using your Google Account credentials.
  4. In the Android Device Manager page you can find your Device Name and location of the device.

And over here you can perform any one or all the actions provided by the Android Device Manager and they are explained in detail below.

How to find out a lost Mobile using the Android Device Manager

Using the Android Device Manager you can locate your Device in the Google Maps. If you are sure that your device has been stolen then you make use of this feature to find out the location of your device. Then simply reach the place and click on Ring option in the Android Device Manager page.

As soon as you confirm the Ring activity from the Device Manager page your device starts ringing upto five minutes. No calling number will be displayed on your mobile but it just rinds. In order to stop the ringing of the device the person has to press the Power Off button.

Remember your device must have Internet connection in order find out the location of your device.

How to Lock or Erase the important data stored in your Device

If the thief is aware of Android Device Manager, he will press the Power Off button to stop the continuous rind of the mobile device. And you have kept important data in your device then first

  • Click on Lock icon in the Android Device Manager in order to lock your Smart Phone or other Android Device.

So, the thief can not open the device to access your data and after that

  • Click on Erase icon to erase all the data stored in your Cell Phone.

If you perform this action be sure and your data will be permanently removed. So, it is recommended to take your device backup in intervals. If you have connected your device with Google Account your data will be stored in your Google Account except the data not linked with your Google Account.

Add CNAMEs to Custom Domain DNS to authorize your Blog

In order to bond your own Domain Address with a Blog Address, you must authorize your Blog by adding the Name and Directing values of your blog in the CNAMEs records of your Domain Name System. For that you need to login to your Domain Seller or Registrar website for this process.

How to authorize blog address to redirect to custom domain url
Blog Authorize Error 14 - values for CNAMEs to be added in Domain Registrar website.

Actually you would know about the Name and Directing values of your blog to be added to your DNS at the time of pointing your custom domain with your Blog using the + Setup a 3rd party URL for your blog hyperlink. As soon as you click on the Save button in the Settings page of your Blog you will get the following error message.

We have not been able to verify your authority to this domain. Error 14.

And below that you will be seeing the Name and Directing values of your blog to be added to your Domain Name System in order to authorize your blog to point to your own custom domain address. And let us see how to add them to your CNAME records in your Domain Name System.

For the demo purpose here i am showing it in Bigrock Domain Registrar website for other domain sellers the settings would be different. In the case find the link for DNS settings in your Domain Name account or contact your Domain Seller for assistance.

  1. Find the values in error section, while adding the custom domain to your blog and note down them in a piece of paper.
  2. In a new blank page in your browser open your Domain Registrar website and login to your account.
    • Open your Domain Name Settings in your account, which you want to bond with your blog address.
    • Navigate to your Domain Name System Management or DNS Management section.
    • Click on Manage DNS link.
    • Click on CNAME Records button or such kind of link.
    • In CNAME records page click the Add CNAME Record button or such kind of link.
    • Type the Name value of your blog in the Host Name textbox eg. www
    • And select In A Fully Qualified Domain Name radio button for Value textbox and type the Destination value of your blog eg.
    • And click on add record button or link.
    • And repeat the same thing for the subsequent record or records.
  3. Switch to your Blogger Settings page and now try to save the settings.

And now your blog has been redirected to your custom domain name. If you still getting any error just comment your error in this page. If still confused no problem we have uploaded a video to our Youtube Channel, which you can watch below.

How to point Custom Domain URL to Blogger Address

After you have purchased a Custom Domain Address for your Blog you can bond your own Domain Name to your existing Blogger Address. All that you need to do is just create a Free Blog and redirect that blog address to your third party url address that you have bought.

How to add Custom Domain URL to Blogger Address
Adding Custom Domain URL to a Blogger Address

In order to tie up your custom domain address with your blog

  1. Get to the Settings section of your Blog that you want to redirect to a third party URL.
  2. Focus on Publishing section in the Settings page.
  3. Click on + Setup a 3rd party URL for your blog hyperlink.
  4. Type your own domain address in the textbox for instance
  5. And click on Save button.

If you get any error message when you clicked the save button like

We have not been able to verify your authority to this domain. Error 14.

Then you must add the CNAMEs in your Domain Name System (DNS) first and after that save your Blog Address. If you get any error other than that, share it with us. And this is how to point your own registered URL to your Blog Address.

How to print Gmail message Conversation professionally

Now a day’s information is exchanged through Electronic Mails know as Email and there is drastic requirement to take the print of the reports from the Email Account itself. The information could be in the form of Charts, Reports or even it would be a Business Conversations took place in the Gmail Account. We can take the print of the Messages as per our requirement. Either we can print the entire message conversation or take particular message only.

How to Print a Message in Gmail Account professionally
A message in a conversation is being printed.

We take the print of the message through various forms in Gmail Account and those are discussed below in detail.

Print all the Messages in a Conversation

When you have sent mail to your colleague regarding the project report expecting the clarification from him, in return he will reply to you. Your mail to your colleague and the reply of your colleague is a Conversation in this contest, and if you want to take the print of the entire conversation

  1. Open the mail in your Gmail Account that you want to take print out.
  2. And just click on Print Icon on top right of the mail to print the entire Mail or Conversation.

Print a Specific Message in a Conversation

If you want to take the print of your colleague’s reply then you should not go with Print Icon, instead of that

  1. Just click on the message received from your colleague in the conversation and it will be expanded.
  2. Click on More dropdown button next to the Reply Icon in the message.
  3. And select Print option.

Print a selected Message only

If you want to print a specific paragraph or a specific content in a message

  1. Just Select the Content in the mail.
  2. Right click over the Selection and choose print option.

This is how we can manage our message conversations to take the Print in Gmail Account.

How to Buy Custom Domain Name for your Blog

Buying a domain name for your blog is a wise decision and that makes all the different between an ordinary blog address and your own custom domain address. If you are sincere in blogging and want to become a professional Blogger then you must have your own Domain URL (Unified Resource Locator).

Purchasing a Custom Domain is as simple as you create a free blog account. In the Domain Selling Market web service providers are charging about $5 to $100 per year based on the type of domain, and even more based on the popularity and reputation of the Domain Name.

There are plenty of Domain Hosting and Domain Name Service Providers available in the market and I have my domain at BigRock and there is not problem at all from them and providing affordable provide for domain name. So, start to buy your domain using the widget placed above and get a special discount.

  1. Just type your custom domain name.
  2. And Select the domain type like .com, .net, .org etc.,.
  3. And click on search button.

If you are still facing problem watch the video footage for better understanding.

How to record Accounts without Inventory in Tally, Illustrated

Tally Accounting Software is designed to meet the requirements of the business people. In some business cases we don’t need to record the Inventory related transactions, and don’t need to maintain the Stock Register. For instance, auditors will not handle the Physical Inventory they leave it on the owner’s shoulders as it is not mandatory for them in respect with the Statutory Filling of Accounts. They simply take the Opening and Closing Inventory figures for auditing. Hence, they record all the Accounting Transactions except inventory. And Tally supports it.

How to Enable Accounts Only for a Company in Tally.ERP 9

In Tally business accounting package we can hide the Inventory related Vouchers and Reports by simply enabling the Accounts Only option while creating a Company. If you have already enable Accounts with Inventory still you can disable it by opening the Company Alteration screen. Just follow the below steps for enabling Accounts Only for your company.

  1. Load a Company for which you want to disable Accounts with Inventory and make it as Accounts Only.
  2. In Gateway of Tally screen Press either Alt + F3 keys using the keyboard or click on F3: Cmp Info button in the Button Area.
  3. And choose Alter option in the Company Info. menu and select your Company from the List of Companies.
  4. In the Company Alteration screen get to the Company Details section.
  5. Choose Accounts Only for Maintain option and save the screen.

Maintain Accounts Only with Illustration in Tally.ERP 9

Now let us start recording the business transactions with a simple example and see the Trading, Profit and Loss Account and Balance Sheet of the firm.


On April 1st 2014, Mr. Venkkatesh started his business with a capital of Rs.1,00,000 in the name of AccountsGuy.Net. And he do not want to maintain Inventory as the business scope is very small and he is the sole person to handle his entire business, so there is not risk regarding the stock. And the Business Transactions for the April month as follows.

  1. 01/04/2014 - Given an advance of Rs. 9,000/- for Office.
  2. 04/04/2014 - Purchased Furniture worth Rs. 25,000/- for Office.
  3. 09/04/2014 - Opened Current Account at SBI with Rs. 45,000/- deposit.
  4. 13/04/2014 - Advance payment of Rs. 40,000/- to M/s Johnson Enterprises through Net Banking.
  5. 16/04/2014 - Purchases made from M/s Johnson Enterprises worth Rs. 35,000/-.
  6. 19/04/2014 - Cash Sales worth Rs. 10,000/-.
  7. 20/04/2014 - Rs. 18,000/- cash deposited at bank.
  8. 21/04/2014 - Sales worth Rs. 30,000/- made to Ms. K Leela Vathi.
  9. 23/04/2014 - Cheque Received from K Leelavathi worth Rs. 35,000/- bearing no. 355450 of Andhra Bank, Krishna Nagar Branch. Same on the same cheque presented at bank for clearance.
  10. 25/04/2014 - Sales Returns worth Rs. 5,000/- received from K Leelavathi.
  11. 27/04/2014 - Rs. 40,000/- cash directly deposited into bank by Mr. Smith.
  12. 28/04/2014 - Sales worth Rs. 30,000/- made to Mr. Smith.
  13. 29/04/2014 - Purchase Returns worth Rs. 3,000/-.
  14. 30/04/2014 - Office Maintenance worth Rs. 500/- paid.
  15. 30/04/2014 - Office Rent Rs. 2,000/- paid.

Record the above transactions in the books of M/s AccountsGuy.Net Company using the Tally.ERP 9 accounting package. And help him to know the profitability and financial position of his business after recording the voucher entries.


Now open Tally.ERP 9 application in your computer and create a company named AccountsGuy.Net with Accounts Only. After you have created the company load it and follow the below steps for recording the above said business transactions.

  1. Now you are in the Gateway of Tally screen.
  2. Create the following Ledgers with corresponding Groups.
    1. Capital Account under Capital Account Group.
    2. Furniture under Fixed Assets Group.
    3. Office Advance under Loans & Advances (Asset) Group.
    4. SBI under Bank Accounts Group.
    5. M/s Johnson Enterprises under Sundry Creditors Group.
    6. Purchases and Purchase Returns ledgers under Purchase Accounts Group.
    7. K. Leelavathi and Smith ledgers under Sundry Debtors Groups.
    8. Sales and Sales Returns ledgers under Sales Accounts Group.
    9. Office Maintenance and Office Rent under Indirect Expenses Group.
  3. After created the required ledgers just get back again to the Gateway of Tally menu.
  4. Choose Accounting Vouchers option.
  5. In the Accounting Voucher Creation screen press F2 key using the keyboard for setting the Voucher Date.
  6. Using the Button Area record the transactions cited in the problem section.

In order to generate the financial report again get back to the Gateway of Tally menu and press Alt+F2 keys using the keyboard to set the period from 01-04-2014 to 30-04-2014 for generating the reports.

  1. Select Display option to generate Trail Balance, Day Book, and Ledger Account reports.
  2. Select Profit & Loss A/c to know the profitability of the firm.
  3. Select Balance Sheet to know the financial position of the firm.

Youtube allows to change settings for all Videos with a mouse click

People upload their favourite videos to share with their family members or colleges. And even some people upload funny videos to share with public. If you have uploaded large data of Video to your Youtube Account. In the middle do you feel to change some settings for all or some of your Youtube Videos? Then you can change the settings for your Youtube Videos with a single action.

And let us see how to change the Category of all Youtube Videos. For that

  1. Go to Video Manager page.
  2. There you will find the list of your Youtube Videos uploaded to your account.
  3. Just tick the check box before the Video, repeat same thing for selecting multiple videos
    • Click on Actions button
    • And choose More actions from the list to effect that action to the selected videos.
  4. If you want effect to all of your Youtube Videos tick the check box before the Actions button.
    • Click on Select all your Videos hyper link.
    • Click on Actions button.
    • Select Category option.
    • Just click the button next to the Category heading and choose a category name from the list.
    • Click on Submit button and accept the confirmation for that action.
  5. It takes some time based on the videos you have choose.

Finally, you will see the success message regarding the action took place for the selected Youtube Videos. This is how we can configure the settings for all or set of Youtube Videos at a time.

How to generate VAT Computation report in Tally for filing returns

The VAT Dealers can generate monthly VAT Computation Report to trace out the VAT Liability or VAT Refundable amount and can submit a summary report of Purchases and Sales pertaining to that month to the Commercial Taxes Department.

VAT Computation Report Image
VAT Computation Report

In the manual accounting processing we need to check all the Invoices, Debit and Credit Notes physically and need to calculate the VAT amount against the Assessable Value. If you configured VAT Accounting in Tally Business Software, application will process the Sales Tax based on the Accounting Vouchers passed in your Company.

VAT Computation report will show detailed information about all the Purchases and Sales in respect of VAT rates. In order to generate the report

  1. Choose Display option in Gateway of Tally screen.
  2. Select Statutory Report.
  3. VAT
  4. VAT Computation

In the report we can see Sales and Purchases pertaining to a specific period. Output Tax will be displayed under Sales and Input Tax will be displayed under Purchases. The Assessable Value and Tax amount for various VAT Rates are displayed. If Input Credit of the previous period is available then it will be added to the Input Tax.

If the Total Output Tax exceeds the Total Input Tax then Tax Payable will be shown at the bottom of the report otherwise Refundable Tax amount will be shown.

How to submit your Blog to Search Engines like Google and Yahoo

Google Blogger provided the Privacy feature through which the blog owner can submit his or her blog to the Blogger and Search Engines like Google, or prevent the search engines not to display his or her blog in their search results.

So, let us see how we do it in the content hosting platform Blogger. In your Blogger Dashboard

  1. Click on More Options drop down button next to a Blog.
  2. Select Settings option in the drop down list.
  3. Under Basic section in Basic Settings page click on Edit hyperlink next to the Privacy.
  4. If you want to make your blog visible to both Blogger and Search Engines then select Yes radio buttons for both options. Otherwise select required ratio button as per your requirement.
  5. And click on Save Changes button.
You can see the “Saving..” message above the Settings > Basic after you have clicked on “Save Changes” button. After the changes saved you can see the ”Settings were saved successfully” message.

Now your blog is visible to the Search Engines and the Blogger. When a user searches your blog in the Search Engines or Blogger they will find your blog in the Search Results.

Adding Title and Description Meta Tags to your blog home page

The Google Blogger having the various tools to write content, design the template and configure the settings of your blog. Using these tools we can add Title Meta Tag and Description Meta Tag to our Blog with the help of Title and Description options available in the Basics page of your Blog.

The Blog owner does not need to have the HTML knowledge to add the Meta Tags to his blog. He can directly add his own Title and Description to his blog. In order to add the Meta Tags

  1. Click on More Options drop down button next to a Blog in your .
  2. Select Settings option in the drop down list.
  3. Under Basic section in Basic Settings page click on Edit hyperlink next to the Title to add Title for your Blog and click on Save Changes button.
  4. Next click on Edit link next to the Description to add Description for your Blog and click on Save Changes button.

You can see the “Saving..” message above the Settings > Basic after you have clicked on “Save Changes” button. After the changes saved you can see the ”Settings were saved successfully” message.

Now your blog have been set with the Title and Description Meta Tags. In order to verify the Title Tag just click on View Blog button above the settings. Your blog will open in new browser page. The Title of your Blog will be displayed in the Title Bar of the internet browser. If still having any doubt watch the Video Footage broadcasted above.

How to withdraw Yourself Account Payee Cheque?

Depositing a Cheque would not be allowed by the other Banks as their rules would be contrary to your Bank rules. Most of the Cheque Payees don't know the process of realizing the Cheques from the Financial Institutions like Banks in India. The rules implemented by the Corporate Banks, Investment Banks and much more such kind of Banks are guided and observed by the State Banks and Reserve Banks of the concerned Countries. Even there is a small degree of diversion among the Banks in different Countries or in the same Country for the same Banking transactions. It is complicated to understand the rules of all Banks in your locality. So, it is the intellectual thought that i faced in my job, while i got a Self Crossed Cheque from a Distributor, yet it was failed.

How to realize Account Payee/Crossed Self Bearing Bank Cheque
Account Payee/Crossed Self Bearing Cheque Leaf

What will you do if you get a Account Payee/ Crossed Cheque bearing Yourself in the place of Payee Name from your customer? I thought just like you. I wanted to do deposit the cheque in our Account by writing our Firm Name beside Yourself . As a precautionary idea, i asked the Branch Manager for the confirmation about the my thought, whether it is correct or not? He told me that Bank of India (Our Branch) won't accept the Cheques with Self for depositing into a Customer Account. He suggested me that better to Transfer using NEFT/RTGS from the Drawee Bank.

So, i went to the Axis Bank to make it Electronic Transfer to our Account in Bank Of India, because the Cheque is from Axis Bank. As per our Bank i.e. Bank of India we can NEFT or RTGS to any other Bank Account with our signatory in the NEFT/RTGS Application Form. But, it is contrary in Axis Bank, in order to make it NEFT/RTGS the Account Holder has to sing on the Cheque as well on NEFT/RTGS Application Form. So, i could not encash the Cheque neither through NEFT nor Drawing the Cash directly as it is A/c Payee. So, i simply returned the Cheque to our Distributor.

So, don't forward your step with the suggestions of the other Bankers. Just try to find out the way to make the solution for your problems by using the sources at your hand. Try to surf the net for information from the concerned Bank websites, call the Customer Care Number of the Drawee Bank, or call to Branch where you are going to make the transaction done. I added my experience i better feel good if you too participate in this article by commenting your valuable suggestions, information and experience in this regard.

What are the elements available in a Cheque or Check?

A Cheque also spelled Check in American English, is an instrument in the form of a piece of paper printed in a specified format following the guidelines of the Financial Institutions (Banks) that demands the Institutions to pay off a specified degree of amount in a specific Currency mentioned on it against an Account Number(Bank Account) printed on it. It is a type of Bill of Exchange and was developed as a way to make payments without the need to carry large amounts of Gold, Silver, or Cash.

Yourself Cheque or Check
Specimen Cheque

Cheque is a negotiable instrument which can be transferred to the third person based on the nature and kind of the cheque. It is used to make safe, convenient and accurate payment. It is less risky and dangerous than carrying Cash.

Cheques are being entertained since ancient times and at least since 9th century. Around the early 1990s the volume of issuing cheques was peaked up. Since then cheque payments are fallen down due to the partly replacement of cheque payments with Electronic Payment System.

What is a Cheque Drawer?

When a cheque is issued/written to encash or make payment there will be 3 kinds of Legal Entities or Persons will be in connection with the Cheque. Drawer is the first person (or an organization) who writes a cheque for the payment of some amount from his Bank Account. He restricted to write a cheque for his debts upto his Balance or Overdraft limit at his Bank.

What is a Cheque Drawee?

Drawee is the Second Party who authorizes you to write Cheque against the limited amount in your Account maintained at your Branch, Nothing but your Bank. Without the Financial Institutions there is no Cheque at all. This is the organic place for manufacturing Cheque Book.

What is a Cheque Payee?

Payee is the Third Party most important Legal Right Person of the cheque to get the money. He is the person who receives the cheque for encashment. In the case of Self Cheque the Drawer and Payee will be the same person. Here i would like to ask you a question that what will be the result, if i write a Crossed Self Cheque for my outstation Creditor or Supplier for payment.

How to Install, Type Indian Rupee Symbol in Computer Documents

The Indian Rupee Symbol is now out for Computer Users to deploy the Rupee Font in your Computer instead of using the letter Rs. in the printed documents, and reports. Now you can easily install the Indian Currency Symbol and use the font, which was created by the Foradian Technologies and the new Indian rupee font for free download. Its simple to use in Computer.

How to Install and Use the Indian Rupee Symbole in Computer
In Microsoft Word 2007 the Indian Rupee Font usage demonstrated

How to Install India Rupee Font in Windows 7 Operating System

We have uploaded this Font file in our account just download the Rupee Foradian Regular file in your computer. After the file is downloaded in your computer

  1. Open the File and click on Install button or
  2. Right click over File and click on Install option in Context Menu or
  3. Copy and paste the File in Fonts folder located in Control Panel.

Now the Indian Rupee font has been installed in your computer.

How to Type Rupee Font in Computer Application Software

After we have installed the Indian Rupee font in our computer we can use it in any word processing software like Microsoft Work 2007; or spread sheet software like MS Excel 2007. Just open the application.

  1. Set the Font Type as Rupee Foradian.
  2. Prepare your document or spread sheet and locate your cursor in the position where you want to type the Indian Rupee Symbol.
  3. Press the backtick ( ` ) key using your keyboard.

As soon as you press the backtick key you will the Indian Rupee symbol on your computer monitor screen and when you take the print out of the document the same shape will be printed on the paper.

How a Company considered as Person as per Income Tax Act, 1961

For the purpose of Income Tax the term Company has wider meaning in the provision of Income Tax Act, 1961 than the Companies Act, 1956. As per the Income Tax Act, 1961 the expression Company means

  1. Any Indian Company as defined in Section 2(26); or
  2. Any Body Corporate incorporated by or under the laws of a country outside India. i.e., any Foreign Company; or
  3. An Institution, Association, or Body which is assessable or was assessed as a Company for
  4. An Institution, Association, or Body whether incorporated or not and whether Indian or Non-Indian, which is declared by a General Order or Special Order of the Central Board of Direct Taxes to be a Company for such assessment years as may be specified in the CBDT’s order.

Classes of Company

As per the definition of Company of Income Tax Act, 1961 companies are classifed into two

  1. Domestic Company and
  2. Foreigh Company

Domestic Company

As per the Section 2(22A) of Income Tax Act, 1961 a Domestic Company means an Indian Company or any other Company which, in respect of income tax liable and made prescribed arrangements for declaration and payment of Dividends (including dividends of preference shares) within India, payable out of such Income.

Indian Company

In order to regard a Company as an Indian Company any one of the two conditions should be satisfied.

  • It must be formed and registered under any law relating to the companies which was or is in force in any part of India, and
  • The registered office or the principal office of the company should be in India.

The expression Indian Company also includes.

  1. A Corporation established by or under a Central, State, or Provincial Act (like Financial Corporation or a State Road Transport Corporation).
  2. An Institution, Association, or Body which is declared by the CBDT under Section 2(17) (iv) provided its registered or principal office is in India.
  3. In the case of Jammu and Kashmir State, a Company formed and registered under any law for the time being in force in that State.
  4. In the case of the Union Territories of Dadra and Nagar Haveli, Goa, Daman and Diu, and Pondicherry, a Company formed and registered under any law for the time being in force in that Union Territory.

Company in which public are substantially interested [Section 2(18)]

A company is considered as a Company in which the public are substantially interested if that company

  1. Owned by the Government (either Central or State), or the Reserve Bank of India (RBI) in which shares not less than 40% are held by either the Government or RBI (includes its corporations).
  2. Registered under Section 25 of the Companies Act, 1956.
  3. Having no Share Capital which is declared by the CBDT for the specified assessment years to be a company in which the public are substantially interested.
  4. Is not a Private Company as defined in the Companies Act, 1956 and which fulfills any of the following conditions
    • As on the last day of the relevant previous year, its shares should have been listed in a recognized Stock Exchange in India; or
    • At least 50% (40% in case of Industrial Company) voting power of the Equity Shares should be unconditionally allotted to or acquired by
      1. Government or
      2. A Statutory Corporation or
      3. A Company in which public are substantially interested or
      4. Any wholly owned subsidiary of company mentioned in the above point.
  1. Carries its principal business of accepting deposits from its members and which is declared by the Central Government under Section 620A of the Companies Act, 1956 to be Nidhi or a Mutual Benefit Society.
  2. Equity Shares carrying at least 50% of the voting power have been allotted unconditionally to or acquired by unconditionally and were beneficially held throughout the relevant previous year by one or more co-operative societies.

Company in which a Person having substantial interest [Section 2(32)]

A company is ceased to be a company in which a person having substantial interest if that person should satisfy the following points.

  1. Is the beneficial owner of Shares (not being shares entitled to a fixed rate of dividend).
  2. Whether having the right to participate in profits or not.
  3. Carrying at least 20% of the total voting power.

The main criterion is that “Beneficial” ownership and not “Legal” ownership. Therefore, the registered holder of even the majority of equity shares, would not fall within this definition if he has no beneficial interest in the shares. On the other hand, a person who is beneficiary entitled to at least 20% of the equity share capital of a company would fall within this definition even if he is not the registered holder of any shares.

Foreign Company

As per the Section 2(23A) of Income Tax Act, 1956 a company is ceased to be a Foreign Company when it is not a Domestic Company.

How to Fill C Form details for CST Purchases in Tally ERP 9

Tally accounting software allows us to record the C Form information like Series Number, Form Number, and Date of Issue in respect of each Inter-state Invoice. It helps us to record and maintain CST Statutory information. After the C Forms are obtained from the Computerized Dealers Service Center it is better to record the information in the Books of Accounts for further needs even though we keep the documents in safe place.

How to Set Statutory Form Details in Tally
Form Issuable - C Form details filled using Auto Fill - CST feature in Tally

In order to fill the C Forms details in Statutory Management Software we have to generate the CST report, where we can enlist all the invoices in respect of Instate-state trading.

How to Generate CST Purchase Invoices Report for Filling C Form details

In order to fill the C Form information, which are to be issuable to the suppliers we must generate the Form Issuable report. For that in Gateway of Tally screen select

  1. Display
  2. Statutory Reports
  3. CST
  4. Forms Issuable
  5. Select either Group (select specific Group name) or Ledger (select specific Ledger name) option in Forms Issuable menu.

Then you would see the Forms Issuable screen. The Group option will show all the invoices related to a particular Group which contains miscellaneous Ledger invoices, but whereas the Ledger option will list all the invoices related to a specific Ledger.

How to Fill C Forms details using Auto Fill - CST feature

After we have generated the Form Issuable or Form Receivable report we can fill the C Forms information by clicking on Set Form No.button or pressing the F5 key using the keyboard.

Then the screen enables us to fill the C Form information in respect of each invoice like Series Number, Form Number, and Date of Issue of C Form. Just fill all the information and accept the screen.

You will see the Auto Fill - CST button after you select the “Set Form No”. button, if you have selected the Ledger in Form Issuable or Form Receivable menu.

How a HUF considered as Person as per Income Tax Act, 1961

Hindu Undivided Famaly (HUF) has been treated as a separate entity for the purpose of Assessment as per the provisions of the Income Tax Act, 1961. HUF is not defined in the Act but it is included in the definition of the term Person under Section 2(31). But the expression defined in the Hindu Law as a family, which consists of all males linearly descended from a common ancestor and includes their wives and unmarried daughters.

It is not a contract but it is a status, where Hindu born then he is considered as a member of HUF. A male member remained as a member of the HUF until he divides from the family. After the partition he ceased to be a member of only one family, usually he will be the member of another small family. Even for female member, she will be member of the family until unless she gets married. After the marriage she will be member of her husband’s family.

A Jain Undivided Family would be assessed as a HUF, as they are also governed by the laws of Hindus. In India there are two types Hindu Laws working on.

Mithakshara Law

This is followed in entire India except West Bengal and Assam States. As per the Mithakshara Law the inheritance is by birth. One acquires the right to the Family Property by birth and not by succession irrespective of the fact that his elders are living.

Dayabagha Law

Dayabagha Law prevails in the West Bengal and Assam States in India. Here no one acquire the right or share in Family Property by birth only by the death of the head of the family. As long as the head of the family live no one gets the right.

How an Individual considered as Assessee as per Income Tax Act, 1961

The term Individual means a natural person either he is male or female. And even a minor or an unsound minded person is also considered as Individual. In such a case the Assessment has to be made as per the Section 161(1) of Income Tax Act, 1961 on the Guardian or Manager of the Minor or Lunatic. In the case of Deceased Person, assessment would be made on the Legal Representative of that person.

What is the meaning of Person as per Income Tax Act, 1961

In the definition of the Assessee the term Person is highlighted and that is closely connected with the latter. As well the term is also very important in charging of Income Tax point of view in respect of every person. And this term is defined in Section 2(31) of Income Tax Act, 1961.

The list of persons, who are treated as Assessees are enumerated below.

  1. Individual
  2. Hundu Undivided Family (HUF)
  3. Company
  4. A Firm
  5. An AOP or a BOI, whether incorporated or not,
  6. Local Authority
  7. Every artificial juridical person e.g., idol or deity.

Download C Forms report in Andhra Pradesh Commercial Tax website

Dealers will get their C Forms after they has requested through Commercial Tax Department website by submitting the C Forms Utilisation file. At the time Auditing they have to present the information regarding the C Forms either received from the customers or issued to the suppliers. If the counter foil or duplicate copy of the C Forms are missing dealer has to get the information regarding the C Forms from their Dealer Account in Andhra Pradesh Commercial Taxes Department website.

How to download C Forms issued report in Commercial Tax website
Here you can get C Forms Report

After have get the C Forms report in the website they can download to their computer and/or can take the print out of the report. After the Dealer has logged into his account.

  1. Click on the Reports, and choose Forms and Waybills and finally select CDSC/EDSC Form Request Status submenu.
  2. In the Form and Waybill Report choose the Form Type as C Form.
  3. And enter the From Date and To Dates when the forms were issued by the Computerized Dealers Service Center.
  4. select Both radio button and click on Search button.

In the Form and Waybill Report for TIN/GRN page you will be seeing the list of Form Requests you made for C Forms. Just click on the Form Request ID number to open the Forms Information. Then you will find the C Forms details in respect of Other Dealer.

To take the print out just click on the Print icon. If you want to further see the invoice details in respect of each C Form click on the Form number.

What is the meaning of Assessment as per Income Tax Act, 1961

This term is defined in Section 2(8) of Income Tax Act, 1961. This is nothing but a procedure by which the Income of an Assessee is determined by the Assessing Officer. It may be of Normal Assessment or Reassessment of an Income previously assessed.

What is the meaning of Assessee as per Income Tax Act, 1961

This term is widely used in the provisions of Income Tax Act, 1961 and defined in Section 2(7). The Act defined this term as a Person who has to pay or payable Tax or any other sum of money under this Act. It includes every person whose proceedings are taken for the assessment of his Income or assessment of fringe benefits. In some other cases a person is considered for Assessment in respect of the income of some other persons. In such cases also he will be considered as an Assessee. This term also includes every person who is deemed to be an assessee or an assessee in default under any provision of this Act.