The customers must be advised to notify their bank of any unauthorised transaction as soon as they can or at the earliest possible opportunity. The longer the time taken to notify the bank, the higher will be the risk of loss to the bank/ customer.
The Bank will note the time of the SMS sent notifying the customer of the electronic banking transaction and the SMS/response received by the customer. This is done to ascertain the extent of a customer’s liability.
Under the law, any person that is competent to enter into a contract i.e., who is 18 years old or above and is of sound mind, can sell an immovable property.(( Section 7 of the Transfer of Property Act, 1882.)) There are specific rules for sale of property by NRIs and PIOs in India. However, for the sale of property to be legal, various aspects come into consideration, such as:
Sometimes, you may be required to file income tax returns (ITR) in response to a notice issued to you by the income tax authorities. These are some major instances when notice can be issued to the taxpayer:
If the Assessing Officer thinks that your return of income is defective, he may notify you of the defect,(( Section 139(9), Income Tax Act, 1961)) and give you an opportunity to rectify the defect within fifteen days of the notice. The defect should be rectified within fifteen days or the extended period allowed by the Officer. Otherwise, your return shall be treated as an invalid return. It will be considered that you as the taxpayer have failed to submit the return, which will result in penalties for you.
In order to make an income tax assessment, the Assessing Officer may serve a notice on any person who has not submitted an income tax return on time, to make the person submit the return. The Officer can also ask you to produce any accounts or documents required by the Officer. The income tax authorities can ask you to submit or verify any information. Further, this may include a statement of all your assets and liabilities.(( Section 142(1), Income Tax Act, 1961). Reassessment of your income chargeable to tax – If the Assessing Officer thinks that any part of your income chargeable to tax has escaped assessment or not been assessed for any assessment year,((Section 147, Income Tax Act, 1961))
then he may assess or reassess such income which has escaped assessment and which comes to his notice subsequently. Before making this assessment, the Assessing Officer shall serve you a notice.(( Section 148, Income Tax Act, 1961)) The notice will require you to submit a return of income for the previous year corresponding to the relevant assessment year. The notice will specify the time within which you have to submit the return.
You have to respond promptly to the notices mentioned above, and act accordingly. If you do not respond, you can be punished under the Income Tax Act. However, you will not be punished if:
If you don’t respond to a notice asking you to submit your tax return, or a notice asking you to submit your return for reassessment, then you can be punished with imprisonment and an unlimited fine. If the tax amount involved is more than Rs. 25 lakh, you can face imprisonment from 6 months up to 7 years. In other cases, you can face imprisonment from 3 months up to 2 years.(( Section 276CC, Income Tax Act, 1961))
There are certain steps you should follow before signing the written rent agreement.
If you decide to take the house or give your house on rent, then here are some important things you should do before signing the written agreement:
Before signing your agreement ensure that you or your lawyer has read the terms of the agreement. Please ensure that you have not signed a document without knowing the contents of it since you cannot later claim that you are not bound by the agreement because you did not read the agreement.
After reading the terms of your agreement, both you and the landlord/licensor/tenant/licensee have to sign the agreement. Please make sure that there are two (2) witnesses signing the agreement as well. This requirement is not optional as without the witnesses signing the agreement it will not be considered to be valid.
Here are some important things you should ensure after signing the written agreement:
After signing the agreement, make sure that you notarize or register your agreement if you are giving your house on rent or taking a house on rent.
For rent agreements which are for 11 months registration is not compulsory. However, it is compulsory to notarize the agreement.
After signing your agreement ensure that you get the police verification process done if you are giving your house on rent. As a person taking a house on rent you have no obligation to get the police verification done. However, you must co-operate with your landlord when he asks for your details for this process as the landlord is required to complete this process under the law.
Crossing a cheque means that it cannot be transferred to anyone else. In such cheques, you have to draw two parallel lines on the top left corner of the cheque and you can write the words “Account Payee Only” or “Not Negotiable” with it.
For illustration purposes only
These cheques cannot be encashed at the cash counter of a bank but can only be credited to the payee’s account.
These cheques are crossed to minimise the risk of misappropriation or loss of identity. Since crossed cheques are not payable at the counter and the amount is credited into the bank account of the payee, this is a safer way of transferring money as compared to an uncrossed or an open cheque on which no amount of money has been written.
A crossing may also be made where the name of the bank is indicated on the cheque, to restrict the payment. For example, if a cheque is made in the name of B and a crossing “Bank of Baroda” is made on the cheque, the cheque would be payable only to the account of B with Bank of Baroda and no other bank
Mediation(( Section 2(25), Consumer Protection Act, 2019)) is an out-of-court settlement where the parties can decide the manner of the proceedings. It helps the speedy settlement of disputes.
The Consumer Protection Act, 2019 has introduced the provision where the relevant Commission can refer a consumer dispute for mediation, when there is a scope of settlement between the parties(( Section 37(1), Consumer Protection Act, 2019)). However, parties to the mediation are given a time frame of 5 days to accept or reject the process of mediation, as consent is vital for it(( Section 37(2), Consumer Protection Act, 2019)). Once a dispute is referred to mediation, the fee paid to the Commission for dispute redressal is refunded to the parties(( Rule 5, Consumer Protection (Mediation) Rules, 2020)).
The mediation proceeding may be conducted in the following way:
Step-1: It would be held at a ‘Consumer Mediation Cell’ which would have a panel of mediators to settle disputes. This cell maintains a list of cases and records(( Regulation 11(7), Consumer Protection (Mediation) Regulations, 2020)) of the proceedings(( Section 74, Consumer Protection Act, 2019)).
Step-2: Every mediator is expected to act fairly and judiciously while deciding the matter(( Section 77, Consumer Protection Act, 2019)). A fee is also paid to the mediator before the proceedings begin(( Rule 8(6), Consumer Protection (Mediation) Rules, 2020)).
Step-3: Mediation would be conducted in the presence of both parties(( Regulation 11(1), Consumer Protection (Mediation) Regulations, 2020)) and will remain confidential(( Regulation 12, Consumer Protection (Mediation) Regulations, 2020)).
Step-4: The parties must provide all the relevant information and documents to the mediator(( Regulation 11(6), Consumer Protection (Mediation) Regulations, 2020)).
Step-5: If the parties come to an agreement after the mediation proceedings within 3 months(( Regulation 11(2), Consumer Protection (Mediation) Regulations, 2020)), a ‘settlement report’ would be forwarded to the Commission along with the signatures of the parties(( Sections 80 (1) and 80 (2), Consumer Protection Act, 2019)).
Step-6: The concerned Commission is required to pass an order within the 7 days of receiving the ‘settlement report’ of the parties(( Section 81(1), Consumer Protection Act, 2019)).
Step-7: In case no agreement has been reached through mediation, the same is communicated to the Commission through a report of proceedings. The Commission would then hear the issues of the concerned consumer dispute and decide the matter(( Sections 80(3) and 81(3), Consumer Protection Act, 2019)).
Step-8: A dispute cannot be taken to other proceedings, like arbitration or court litigation, once it has undergone the mediation procedure(( Rule 6, Consumer Protection (Mediation) Rules, 2020)).
However, the following matters cannot be referred to mediation(( Rule 4, Consumer Protection (Mediation) Rules, 2020))
The maximum a customer of a Basic Savings Bank Deposit Account can be liable for is Rs 5,000.
All other Savings Bank Accounts, Pre-paid Payment Instruments and Gift Cards, Current/ Cash Credit/ Overdraft Accounts of Micro, Small and Medium Enterprises, Current Accounts/ Cash Credit/ Overdraft Accounts of Individuals with annual average balance (during 365 days preceding the incidence of fraud)/ limit up to Rs.25 lakh. Credit cards with limit up to Rs.5 lakh, the maximum they are liable for is Rs. 10,000
For all other Current/ Cash Credit/ Overdraft Accounts and credit cards with limit above Rs.5 lakh, they can be liable up to Rs 25,000.
If the delay is for more than seven working days, the customer liability will be determined as per the Bank’s Board Policy:
NRIs and PIOs can sell property in India in accordance with the Master Circular.(( RBI’s Master Circular on Acquisition and Transfer of Immovable Property in India by NRIs/PIOs/Foreign Nationals of Non-Indian Origin, 2013)) An NRI can sell property in India to a person resident in India or an NRI or a PIO. A PIO can sell property in India to a person resident in India, an NRI or a PIO – with the prior approval of RBI. NRIs and PIOs are permitted to sell agricultural land /plantation property/farm houses only to a person resident in India who is a citizen of India.
The online electronic filing (e-filing) mode is applicable only for ITR forms 1 and 4, which you can fill directly online.
For online mode, you have to directly login to the Income Tax Department’s e-filing portal and select either ITR-1 or ITR-4. If you want to know which ITR Form is applicable to you, read here.
Select the ‘e-File’ menu and then the ‘Income tax return’ page. You will have to select the assessment year, ITR form number. You will also select whether your ITR is an original/revised return. Further, you can then access your form by selecting the ‘Prepare and submit online’ option.
Read the instructions carefully. Ensure that you fill the form completely and provide all the necessary details correctly. Click on the ‘Save Draft’ button periodically to save the entered ITR details as a draft. You can do this to avoid loss of data/rework due to session timeout. The saved draft will be available for 30 days. However, this means 30 days from the date of saving or till the date of filing the return.
Note that ITR forms are attachment less forms and, hence, you are not required to attach any document (like proof of investment, TDS certificates, etc.) along with the return of income. Keep these documents safely with you as they make be asked by the tax authorities or officers in situations like assessment, inquiry, etc.
After filling the form, you have to choose the appropriate verification option in the ‘Taxes Paid and Verification’ tab. You have several options for verifying your form, and can choose to verify your form at the time of submission or later.
Once the verification is done, you can check your ITR status here.
If your lease agreement is for a year or more, it is compulsory to register it with the office of the sub-registrar of the city you are living in. It must be registered within 4 months from when the lease agreement was made. If the agreement is not registered, it will not be accepted as evidence by court, if or when a case if filed in relation to the rented property.
Registration of your agreement is also a measure to ensure that your landlord does not charge you anything extra apart from what was already agreed upon or coerce you into any illegal transactions.
This is the reason why most agreements are for a period of 11 months, so as to avoid this registration process. In such cases, you need not register the agreement, but only notarise it.
However, in some cities, like Mumbai, where a leave and license agreement is used, it is compulsory to register the agreement, irrespective of the duration of tenancy. In Maharashtra, all agreements of tenancy, be it lease or leave and license, must be compulsorily registered by law.
It is necessary to notarise any kind of rental agreement, if it is not being registered. This is because the agreement between you and your landlord is a contract and all contracts are usually validated by a notary. Notarising the agreement gives validity to your document and also affirms that the parties signing the agreement are in fact who they are. This not only ensures you of your rights and duties, but in case the matter goes to court, a notarised agreement is likely to not be disputed.
An uncrossed cheque or an open cheque is a cheque that has not been crossed with two parallel lines on the top left corner. Such cheques can be encashed at any bank. You can collect the money for the cheque from the bank counter. It can also be transferred to the bank account of the person who presented the cheque.
Types of uncrossed/open cheques are:
Given below are the details and functions of all the consumer protection authorities:
The Central Consumer Protection Authority (CCPA) aims to promote, protect and enforce the rights of consumers collectively. The CCPA is empowered to:
It is headquartered in New Delhi(( Notification by Ministry of Consumer Affairs, Food and Public Distribution dated 23 July, 2020, accessed at https://consumeraffairs.nic.in/sites/default/files/Estt%20of%20CCPA.pdf, but there is also scope to set up regional centers throughout the nation((Section 10(3), Consumer Protection Act, 2019.)). The CCPA can begin to inquire into the mentioned issues either when they receive complaints, or on their own.
The Central Consumer Protection Council has advisory functions, giving suggestions about the promotion and protection of consumer rights. Similarly, state-level units called State Consumer Protection Councils and District Consumer Protection Councils are also formed which perform similar advisory functions. Some of the other bodies that also perform similar roles (such as spreading awareness) include, Consumer Education and Research Centre (Gujarat) , Bureau of Indian Standards, Federation of Consumer Organization in Tamil Nadu, Mumbai Grahak Panchayat, etc.
One of the most critical aspects to consider when buying a land or house, is knowing whether:
The price of the property is fair
Since land and property fall under State subjects as per the Constitution of India, laws and transactional rules vary depending on the state where the property is located. Depending on where the property is located and the nature of construction (if applicable), different states have introduced a system of determining a minimum base price for the property, called ‘circle rate’, or ‘ready reckoner rate’. These circle rates are speculative and vary greatly even within the same city- from one area to another- and are frequently updated and notified. In addition to the location-based circle rates, the value of a property is also affected by the services it has access to, and the builder/ housing society. However, these circle rates only serve as guides, and the actual price may vary based on the market value of the property, called fair market value.
The ownership of the property is free of disputes
There are various ways in which you can find out if the ownership of the property you want to purchase is disputed. The simplest way is to check the title deeds of the property in question. You can also enquire with the local tehsildar’s office or that of the village officer where the property is located. Other documents such as e-record of rights, property tax receipts, and survey documents are also used to establish ownership.
The last step of the Income Tax Return (ITR) filing process is verification. You have to file your ITR verification within 120 days of filing the tax return. If you don’t do so, then it means that you have not filed ITR.
These are the several ways in which you can electronically verify your ITR at the time of filing your ITR:
There is no requirement to send documents to the Income Tax Department if you want to verify your tax return electronically. If you verify your ITR using an electronic method, then you will immediately receive the confirmation from the Tax Department regarding verification. Read more about e-verifying your return here.
You can also choose to verify at a later time. If you don’t want to e-verify the ITR, you can instead send the signed ITR-Verification through normal or speed post to “Centralized Processing Center, Income Tax Department, Bengaluru – 560500”.
When you send the ITR-Verification via post to the Income Tax Department, they will send you an email confirming its arrival. This means your ITR is verified. The email will be sent to the email address you have registered in your e-filing account on the Income Tax Department’s e-filing website.
After the return is verified, either via e-verification or physically, the Income Tax Department will start processing your tax return. This is to ensure that the details filled by you are correct as per the Income Tax Act. The authorities may also cross-check details with you.
In order to make an income tax assessment, the Assessing Officer may serve a notice on any person who has not submitted an income tax return on time, to make the person submit the return. The Officer can also ask you to produce any accounts or documents required by the Officer. The income tax authorities can ask you to submit or verify any information. Further, this may include a statement of all your assets and liabilities. (( Section 142(1), Income Tax Act, 1961))
Once the return is processed, the Department communicates it to your registered email ID. If there are errors, you have to explain further or correct the mistakes made while filing the original ITR.
Follow the steps given below to register your rent agreement. In most cases, your broker will help you through this process.
Once the agreement is ready, pay the relevant stamp duty amount.
Book an appointment with the sub-registrar of your sub-district. Most states have set up an online appointment system.
The landlord/licensor, tenant/licensee and two witnesses must visit the sub-registrar’s office at a given time as per the appointment, along with the following documents:
Finally, to complete registration, pay the relevant registration fees while submitting the documents mentioned above.
If you have a bearer cheque, then you can present it to the bank and get the cash amount written on it. Any person can give the cheque and collect the money written on it.
For Example: If Sanjana presents the bearer cheque at the bank counter for encashment, the amount will be paid in cash to her.
For illustration purposes only
Usually the words “or bearer” are printed on the leaf of the cheque. It can be issued to a third party in the third parties name or in the name of the firm. A bank cannot refuse payment of this kind of cheque across the counter.
Since anyone can present it to the bank and collect the cash amount written on it, these are risky in nature. So in a situation where you lose it, there may be a chance of someone else presenting it to the bank and collecting money.
If a cheque is crossed then it automatically is not a bearer cheque.
Product liability refers to the responsibility of the product manufacturer or seller to compensate for the harm caused to the customer due to a defect in the product or deficiency in service(( Section 2(34), Consumer Protection Act, 2019.)). The harm caused can include issues such as personal injury, mental distress, death, damage to property, breach of contract, etc(( Section 2(22), Consumer Protection Act, 2019.)). For example, if an online food product causes health issues or is highly adulterated, a consumer can file a complaint to bring about a product liability action against the seller(( Section 83, Consumer Protection Act, 2019)). A complaint can be filed against the product manufacturer, the seller and the service provider in such cases.
Any citizen of India aged 18+ is eligible to buy property in the country. However, certain states such as Maharashtra, Gujarat, Himachal Pradesh, Karnataka, North-eastern states like Assam, Nagaland, Sikkim, among a few others, restrict non-farmers from purchasing agricultural land. Under Indian law, an unborn person can also receive immovable property(( Section 13 of the Transfer of Property Act, 1882.)).
If you’re a Non-Resident Indian (NRI) or Person of Indian Origin (PIO), you cannot purchase agricultural land/plantation property or a farmhouse anywhere in India, but there’s no such restriction when it comes to residential properties. However, you can inherit such land from a resident Indian or other NRIs/PIOs upon receiving special permission from the Reserve Bank of India.(( RBI Master Circular on “Acquisition and Transfer of Immovable Property in India by NRIs/PIOs/Foreign Nationals of Non-Indian Origin”,Accessed at: https://rbidocs.rbi.org.in/rdocs/notification/PDFs/04MCNIP010713.pdf))
Individuals and companies can also acquire immovable property and this is governed by the Foreign Exchange Management Act, 1999 and various circulars notified by the RBI from time to time.
A deduction is an expense that is subtracted from an individual’s gross total income to reduce the amount which is going to be taxed. Deduction can be less, more than or equal to the amount of income. If the amount deductible is more than the amount of income, then the resulting amount will be taken as a loss while calculating taxes(( Section 80A, Section – 80AA, Section – 80AB, Section – 80AC, Section 80B, Section 80C, Section 80CC, Section 80CCA, Section – 80CCB of the Income Tax Act, 1961)). Some of the deductions for individuals are:
Individuals can claim all contributions up to Rs. 1,50,000 of a payment under LIC’s annuity plan, or to any other insurer for receiving pension.(( Section 80 CCC, Income Tax Act, 1961)) This does not include any interest or bonuses that are in the individual’s account.(( Section 80 CCC, Income Tax Act, 1961)) If a deduction is claimed for this, later on when the pension is received by the individual or someone that he appoints (nominee), the pension will be taxable.
Taxable income received under a pension scheme includes:
This also includes contributions in Equity Linked Savings Scheme (ELSS) which is a mutual fund equity scheme that offers long-term wealth creation along with tax benefits(( Section 80C, Income Tax Act, 1961)), and has a mandatory lock-in period of three years. Investments in ELSS up to a maximum of Rs. 1.5 lakh per annum qualify for deductions. You can deduct the amount you invest in an ELSS from your total income in order to reduce your taxable income, and thus reduce your taxes.
National Pension System(( Section 80 CCD, Income Tax Act, 1961)) is a retirement benefit scheme which is compulsory for all Central Government workers who were employed on or after January 1, 2004. Other employees and self-employed persons also have the option of being a member of NPS.(( Section 80 CCD(1), Income Tax Act, 1961))
Deduction for Employer: All employer’s contributions to NPS is taxable as salary income. The employer’s contribution to the NPS is deductible by the employee in the year in which contribution is made. The maximum deduction is 10% of the salary amount of the employee.
Deduction for Employee: The NPS contribution made by an employee is deductible in the year the contribution is made. Here, the deduction amount is 10% of the salary of the employee. If the contribution is made by another person who is not an employee, then the deduction limit is 20% of the gross total income.(( Section 80 CCD(2), Income Tax Act, 1961))
Pension or other payments out of the NPS account will be taxable for the person who receives it. However, if the amount of pension received by NPS is used to purchase an LIC annuity plan in the previous year, then it will be exempt from tax.
An individual as well as a member of a Hindu Undivided Family can claim deduction for expenditure related to:
Deductions can be claimed depending on the disability faced by the individual or a dependent relative, like a member of a family including spouse, children, siblings, parents etc.
A resident individual or resident Hindu Undivided Family can claim deductions for medical treatment if they have:
Either Rs. 60,000 (for senior citizens) or Rs. 40,000 (for any other person) will be taken as the deduction (whichever expenditure on medical treatment is lower). The amount deducted will also be reduced if an individual gets insurance money or is reimbursed by the employer for medical treatment.
An individual can claim deduction for the payment of interest on a loan taken for high studies(( Section 80E, Income Tax Act, 1961)) for themselves or their relatives like spouse, children etc. If the loan is taken for higher studies is from a bank, financial institution or an approved charity, the interest is deductible in the year the interest is paid. The entire interest is deductible on the year the individual pays interest on the loan, as well as seven years(( Section 80E(2), Income Tax Act, 1961)) after the interest is paid up.
To claim a deduction for interest on loan taken for residential house properties, a taxpayer can be a resident or non-resident of India. Further, the following conditions are to be met(( Section 80 EE, Income Tax Act, 1961)):
The taxpayer can claim deduction under Section 80EE only if the above conditions are satisfied.
Deduction is available to a taxpayer if he contributes or gives donations to approved funds and charitable institutions/donations(( Section 80G, Income Tax Act, 1961)). Any taxpayer , company, firm etc. can claim such deductions. 100% deduction is available for donations to National Defence Fund, Prime Minister’s National Relief Fund, Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND) Prime Minister’s Armenia Earthquake Relief Fund, Africa (Public Contributions – India) Fund, National Children’s Fund etc.
An individual can claim deductions for the rent paid for a residential accommodation by him or for his family. This person can be anyone including a self-employed person or a person who does not get house rent allowance from the employer. However, it should not exceed Rs. 5000 a month or 25% of the person’s income. Only an individual who pays rent for a residential accommodation for himself or his family can avail this deduction through Form No.10BA.
Any individual, except someone gaining profits out of a business or profession, can claim deductions for donations made towards scientific research or rural development.(( Section 80GGA, Income Tax Act, 1961)) Such donations must be given to research associations, universities or other institutions which work in this area. A contribution can also be made for projects (approved by the Income Tax Department)(( Section 35AC, Income Tax Act, 1961)) or for the National Fund for Rural Development or National Urban Poverty Eradication Fund. The entire amount donated i.e., 100% can be deducted. The donation can be given in cash, cheque or draft. However, no deduction is allowed for cash contributions exceeding Rs. 10,000.
The points given above are some examples of major deductions applicable to individuals. Read here for more.
While paying rent, there are certain things you should keep in mind:
An order cheque is a cheque where only the person or party in whose name the cheque has been drawn, can withdraw the cash. The person collecting the cheque has to give an identity proof to encash the cheque. In such cheques, you have to strike out the words “or Bearer” and specify the person to whom the cheque is written for. Only then will it become an order cheque.
For illustration purposes only
For Example: If Sumeysh’s name is written on the cheque, only he can present the cheque for payment and get it encashed. No one else will be allowed to withdraw the amount.
The payee can transfer an order cheque to someone else by signing their name on the back of it. This is known as endorsing of a cheque.
Service means any activity made available to people, and it can include facilities related to banking, financing, insurance, transport, processing, provision of electrical or other energy, telecom, boarding or lodging, housing construction, entertainment, amusement or the relay of news or other information(( Section 2(42), Consumer Protection Act, 2019.)).
‘Services’ include any activities carried out by one person for another, in return for some payment or other benefits such as gift vouchers, as part of an offer, etc. For instance, activities like haircuts, medical check-ups, packing-and-moving services, flour mills, massages, watch-repairs, etc. for payment would be considered as services. Broadly, it can be said that services include:
Further, services that are free of charge(( Section 2(42), Consumer Protection Act, 2019.)), are usually not covered under consumer protection laws(( Joint Labour Commissioner and Registering Officer and Another v. Kesar Lal, AIR 2020 SC 2596.)). In other words, unpaid services which are provided informally, rather than with an expectation of a fee, are not covered under consumer protection law. For example, if someone goes to a doctor for a medical check-up, but being an acquaintance, the doctor does not charge any fee, the patient cannot later sue the doctor for any deficiency of service, as it had been provided free of charge. However, a traveller buying a ticket for a train is a consumer, and can sue the railways for any deficiency of service including bad food service, bad hygiene standards etc((Commentary on Consumer Protection Act, National Consumer Disputes Redressal Commission, accessed at, http://ncdrc.nic.in/bare_acts/1_1_2.html.
To find the circle rates for a property, you can go to the respective state government’s website (usually the Department of Registration and Stamps). For example, in order to find circle rates in Delhi, you can visit https://eval.delhigovt.nic.in/ where you must select the area where your property is located, the type of deed, the type of property, built-up area and then calculate the circle rates.
To find out the market value of a property, one approach could be to contact a government registered property valuer or a chartered property valuer. Property rates tend to vary greatly due to the changing nature of the real estate market. Parameters like circle rates and fair market value can be a reliable way to determine fair price for a property.
The Right to Information Act 2005 (RTI Act 2005) states that all Indian citizens can access information which is under the control of public authorities.(( Section 4, Right to Information Act, 2005)) For example, if you want to know why your tax returns are delayed, then you can file an RTI application.
If you require any information which is tax related, you can approach the Central Public Information Officer (CPIO) or Central Assistant Public Information Officer (CAPIO) as the case may be, and specify the particulars of the information you require.((RTI, Income Tax Department, available at https://www.incometaxindia.gov.in/Pages/right-to-information.aspx The request has to be:
The Public Information Officer will also help you write down the application if you require assistance. Other than the personal details, you will not have to give any reason for asking the information.
The CPIO has to provide the information within 30 days of the receipt of the request. If he does not do this, he may be punished with a penalty of Rs. 25,000. For details of CPIO, please click here and visit the respective Field Offices/Directorate Generals Pages or call Aaykar Sampark Kendra at 0124-2438000.
If you require any assistance on filing an FIR, then you can check out the Right to Information topic for any further clarification.
Either the landlord or you or both of you will have to pay the “stamp duty” which is a tax levied on the agreement that you enter into when you are renting a house or a flat. You have to give your stamp duty during the process of registration.
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