Legal Formalities and Documentation

Assignment on Legal formalities and documentation

Presented By, Saumitro Chakraborty (67) Saumitro Mazumdar(69) Mba 3rd sem

Submitted To, Mr. H.R. Laskar Asstt. Prof Of Business Administration Assam University, Silchar

Sec-b

DEPARTMENT OF BUSINESS ADMINISTRATION JAWAhaRLAL NEHRU SCHOOL OF MANAGEMENT STUDIES ASSAM UNIVERSITY, SILCHAR

Contents: 1) Introduction 2) Opening Currrent Account 3) Applying for PAN Card 4) Obtaining Trade License 5) Sales tax, service tax and excise registration 6) Obtaining NOC from local bodies 7) Obtaining product specific license 8) Obtaining registration from local metrological department 9) Register with chamber of Commerce 10) District Industry Centre (DIC) Registration 11) Register the forms of Business organization

Introduction: Legal formalities are the legal obligations which are to be performed or fulfill by each and

every organization during the incorporation. By performing legal formality a unique image and belief for the organization is created in the mind of employees and other stake holders.

Legal Formalities and Document needed for doing Business: 1) Opening Current Account: A current account may be defined as a running account between a

banker and a customer. Customer and can deposit and withdraw money from a current account whenever they like. There are no restrictions to the number of withdrawals, but a minimum credit balance to be kept as per the rules of the bank. KYC Documents needed for opening a Current Account: 

Registration Certificate (in case of registered unit)



Certificate/license issued by the municipal authorities under shop & establishment Act.



Sales and Income tax returns.



CST/VAT certificate.



Certificate/registration document issued by the sales tax/professional tax authorities.



License issued by the Registering authority like certificate of practice issued by Institute of chartered accountants of India, Institute of company secretaries of India, Indian Medical Council, Food and Drug Control authorities, etc.



Existing Bank statement from the current banker, for a minimum period of 6 months.



Registration / licensing document issued by the Central Government or State



Partnership Deed (in case of partnership firm)



Attach Proof to identify and proof of address of the main partners(in case of partnership firm) etc..

(Any two of the above documents would suffice. These documents should be in the Name of the proprietary concern For companies the following documents are necessary: 

Certificate of incorporation and DIN.



Memorandum & Articles of Association.



Resolution of the Board of Directors to open an account and list of officials authorized to operate the account.



Identification of authorized signatories should be based on photographs and signature cards duly attested by the company.



Power of Attorney, if granted, to its managers, officers of employees to transactbusiness on its behalf.



Certified true copy of Certificate of commencement of business (public limited company).



Attach Proof of the name of the company, Principal place of business, mailing address of the company, Telephone/Fax number apart from the above. (Telephone bill)

Procedure for applying Current Account:

Step 1 - Every bank has their own forms to be filled, download them from the bank’s website or take it from the bank directly and like any other bank account opening requirements, one will require Stamp size photos, Standard ID Proof, Address Proof, PAN Card (Mandatory for Current Account) and one existing account holder has to introduce the person to the bank by his signature. Step 2 - Some banks ask for business proof as in the form of business license which can show to the bank. Some of the licenses which will work is listed below. (Note- Having a business license depends on what kind of business and at what stage you are. )  Sales tax / Service Tax registration certificate – If your turnover is crossing 10 lakhs in any given year then you should get your service tax registration done.  Shops and Establishment Certificate – If you operate business from a shop then with the help of local inspector you can get a establishment certificate.  Importer/Exporter code – This license you should have if you are importing and exporting goods.  OR Any other document issued by local/ state/central government subject to the bank’s Satisfaction. Step 3 – Initial deposit varies from 5000 to 25000 depending on the banks. After completing all above mentioned procedure one can hopefully become a current account holder of a bank.

2) Applying for Pan Card: Permanent Account Number (PAN) is a ten-digit alphanumeric number,

issued in the form of a laminated card, by an Assessing Officer of the Income Tax Department. An individual can make application for PAN only on New Form 49A that may be obtained from IT PAN Service Center at a cost of Rs. 5/- per form. An individual applicants will have to affix one recent, coloured photograph (Stamp Size: 3.5 cms x 2.5 cms) and put left hand thumb impression on Form 49A. Documents needed for applying PAN card:

a). Proof of Identity Copy of any of the following: 1

School leaving certificate

2

Matriculation certificate

3

Degree of a recognised educational institution

4

Depository account statement

5

Credit card statement

6

Bank account statement/ bank pass book

7

Water bill

8

Ration card

9

Property tax assessment order

10

Passport

11

Voters Identity Card

12

Driving License

b). Proof of Address Copy of any of the following 1

Electricity bill*

2

Telephone bill*

3

Depository account statement*

4

Credit card statement*

5

Bank account statement/bank pass book*

6

Rent receipt*

7

Employer certificate*

8

Passport

9

Voters Identity card

10

Property tax assessment order

11

Driving License

12

Ration card

13

Certificate of address signed by Member of Parliament or Member of

Legislative Assembly or Municipal Councilor or Gazetted Officer. (Documents submitted as proof of address for serial numbers 1 to 7 should not be more

than six months old from the date of application.)

After filling up the application form 49a it should be submitted IT PAN Service Centre along with attaching the above mentioned documents and a payment of Rs 60 per PAN is to be made in the form of in cash / demand draft. If the documents provided along with pan application are correct, then one will get it within 15 days from the date of apply. (Note: One can apply for PAN Card in online also.) 3) Obtaining trade license and shop establishment License:

3.1) Trade license: Trade License is a license issued by Municipal Corporation which gives permission to carry on the particular trade or business for which it is issued. It does not grant ownership of property or permission for any other activities than for which it is issued. All eating establishments like hotels, restaurants, refreshments, sale of coffee and tea, lodging houses, bakeries, sweetmeat stall, sale of mutton, fish, chicken and provision stores, all trades which use power to run and to manufacture like Industries, Factories, Workshops, Flour Mill, Cyber Cafe and offensive and dangerous trades like charcoal depot, sale of fire wood, dry clean shops, sale of edible oil, storage of ammunitions, breweries, candles are different times of trades which require license. Eligibility Criteria:- Anyone who carries a trade or business.  Standard Application Forms:- At Annexure- IX  List of Documents required:i) Registration Certificate / Deed of the land. ii) Rent agreement, if rented premises are used iii) Up to date Property Tax paid receipt iv) Building Permission v) Agreement with GWMCPL vi) Report of SP (Traffic) for trades as per Annexure-B Procedure to obtain the service:-The applicant shall submit the duly filled in Application form with a fee as specified by Municipal Corporation to the following officer during office hour in any working day.

a) Deputy Commissioner of the respective District b) Chief Health Officer / Veterinary Officer of the respective State or District. After receipt of the application by Municipal Corporation an acknowledgement will be given to the petitioner. Necessary verification will be carried out within 7 (seven) working days and objection or rejection after due approval of the competent authority will be communicated to the petitioner within 21 (twenty one) working days. 3.2) Shops and Establishment License This is required for businesses involving premises where any trade, profession, business or any other related activity is carried out. In certain States even private educational institutes and places of public amusement and entertainment like – restaurants, hotels, motels, teashops, resorts, spas etc are covered under the provisions of this Act. Premises, where activities of registered societies, registered or unregistered charitable trusts are carried out, also require this license. All types of businesses require a shop & Establishment license except the following which are exempted: 

Shops and factories registered under the Factories Act, 1948



Establishments of doctors and medical practitioners



Offices of lawyers



Foreign news agencies

4) Sales Tax and Excise Registration:

4.1) Sales Tax registration: In order to sell products within India, a businessman need to register for a Sales Tax or VAT (Value-Added Tax) number. This process is pretty straightforward:

a) Locate the office of the Central Sales Tax Office in your city. b) Approach either the Public Relations Officer's desk there, or go directly to the Registration Department and collect the forms.

c) Needed the following supporting documentation along with the form: a. Company's PAN Card b. Director's PAN Card copy c. Two proofs of residence – such as passport and a phone bill d.

Two proofs of place of business – such as trade License, and the electricity bill

e.

Two passport size photographs (to be signed before Prescribed Authority when he is called upon to do so ).

f.

Bank Account No. (with proof).

g.

Deed of partnership (in case of partnership Firm).

h.

Article of Association or Memorandum of Association (in case of Company).

i.

Challan for Rs.100/- (as application fees).

j.

Challan for Rs.1000/- (As security money).

The application form should be filled and submitted to the in the concerned office under by the

business applicant. After receipt of application for registration, the Designated Public Servant, on the next day, will ask area Inspector of Taxes to cause an enquiry and submit a detailed report about business of the person applying for registration with 7 days. The Designated Authority may ask the person to appear before him/her with information and evidence as he may deem necessary. After considering the report of area Inspector of Taxes and evidence and information, if any, the Designated Public Servant if satisfied that the application for registration made is in order, he/she shall register the applicant and issue to him/her a certificate of registration in the prescribed form. The whole process of issuing certificate of Registration will take a maximum of 15(fifteen) days. 4.2) Excise Registration: In accordance with Rule 9 of Central Excise Rules, 2002, below mentioned persons are required to obtain excise registration Every manufacturer of excisable goods is required to get himself registered before commencing production .For the administration of the Central Excise Act, 1944 and the Central Excise (No.2) Rules, 2001 (hereinafter referred to as the ‘said Rules’) manufacturers’ of excisable goods or any person who deals with excisable goods.

The application for registration should be signed by: 

The applicant or by his authorized agent having general power of attorney. T



In case of partnership firms, by all partners.



In case of registered partnerships, by the managing partner or other partner so authorised in the Partnership Deed.

Documents required for registration (self attested copies) • PAN card copy of the company/firm • PAN card copy of authorized signatory • List of directors/partners • Memorandum and Articles of Association/Partnership deed Apart from these, department may also require certain additional documents, some of which are Mentioned hereunder: • PAN card copy of directors/partners other than signatories • Address proofs of the factory premises like: Copy of purchase agreement along with electricity bill, water bill etc., if factory is owned Copy of Leave and license agreement along with electricity bill, water bill etc., if factory is taken on lease ‘No objection certificate’ from the licensor and last paid rent receipt may also be required Residence proof of directors/partnersRegistration Certificate under any other laws, if any. Procedure of obtaining registration. The application for registration is to be filed with the Superintendent of Central Excise having jurisdiction over the premises in respect whereof the registration is to be obtained. The following documents are to be submitted for obtaining the registration 1. Possession letter/allotment letter/rent deed of the premises to be registered; 2. Article of Association of the company or Partnership deed of the firm, as the case may be; 3. List of items with their Tariff sub-headings proposed to be manufactured; list of items with their Tariff sub-headings, if any, obtained, under Chapter X procedure or dealt within; 4. Registration certificate issued under Shop and Establishment Act and PAN Number; 5. Duly filled in application in the form R-I in triplicate; 6. Grounds plan of the premises in duplicate including details of plant & machinery etc.; 7. Details of the proprietors/all partners/Directors of the company including i.

Name(s),

ii.

Address - Official/ residential.

The application for registration in form R-I is either to be signed before the Superintendent of Central Excise or can be submitted duly attested and notarised by the notary public.

Grant of registration. After receipt of application for registration, the jurisdictional Superintendent is to grant registration within 30 days of the receipt of the application. Even if the registration is not granted, it will be deemed to have been granted. The registration is in respect of premises and not a person. 4.3) Service Tax registration: As on 1st May, 2006, 95 services are identified as taxable services in India. Section 64 of the Finance Act, 1994, extends the levy of service tax to the whole of India, except the State of Jammu & Kashmir. Generally, the liability to pay service tax has been placed on the ‘service provider’. Service tax is payable @ 12% of the ‘gross amount’ charged from the service provider for providing such taxable service. The Education Cess is payable @2% of the service tax payable. Example: Suppose the value of taxable service is Rs.100. Service tax @12% will be Rs.12 and Education Cess @2% of the Service Tax will be Rs.0.24. Service tax payable for certain service like advertisement, Air Travel agent, Beauty Parlour, Broadcasting, Cable operator, Chartered Accoutant, Cleaning Service, Clubs and Asssociations, Commercial or Industrial Construction. Commercial Training and Coaching. Event Management company, Company Secretary, Internet café etc. The procedure for registration of service tax is as follows: 1. The assessee shall make an application in Form ST 1 to the Superintendent of Central Excise in duplicate. 2. The application shall be filed within 30 days from the date of providing taxable service .The application should be filled up carefully without errors and columns and boxes which are not applicable may contain “NA” stated across them. All the taxable services provided should be mentioned on the application and there would not be separate applications for each of such taxable services. 3. The Form should be signed by the director/partner/sole proprietor as the case may be or the authorized signatory. 4. The application shall be filed along with the following documents –



Self certified copy of PAN (where allotment is pending, copy of the application for PAN may be given).



Copy of MOA/ AOA in case of Companies



Copy of board resolution in case of Companies



Copy of Lease deed/Rental agreement of the premises



A brief technical write up on the services provided



Registration certificate of Partnership firm

6. Once filed, the acknowledgement for having filed the application is to be obtained on the duplicate copy for one’s own reference. 7. If the Particulars stated in the Form are correct, then the Registration Certificate would be provided within a period of 7 days.

5) Obtaining NOC form Local Bodies: No Objection Certificate or popularly abbreviated as NOC is a type of legal certificate issued by any agency, organization, institute or in certain cases, an individual, that does not object to the covenants of the certificate. This certification is a requirement at most of the government-based departments predominantly from the Indian subcontinent. 6) Obtaining Product specific license:

The Government has reserved certain items for exclusive

manufacture in the small scale sector. Non-small scale units can undertake the manufacture of items reserved for small scale sector, only after obtaining an industrial license. In such cases, the non-small scale unit is required to undertake an obligation to export 50% of the production of SSI reserved items. Section 31 of Food Safety and Standards Act, 2006 the Food Safety and Standards Authority of India Proposes to make Food Safety and Standards Regulations

for Licensing and Registration of Food Businesses. List of food business falling under the purview of Central Licensing Authority are Dairy units. Vegetable oil processing units. Meat processing units,

Fruit juice concentration plant etc. Documents to be enclosed for new application for license to State/Central Licensing Authority 

Form-B duly completed and signed (in duplicate) by the proprietor/ partner or the authorized signatory



Blueprint/layout plan of the processing unit showing the dimensions in metres/square metres and operation-wise area allocation.



List of Directors with full address and contact details



Name and List of Equipments and Machinery along with the number, installed capacity and horse power used.



Photo I.D and address proof issued by Government authority of Proprietor/Partner/Director(s)/Authorised Signatory.



List of food category desired to be manufactured. ( In case of manufacturers).



Authority letter with name and address of responsible person nominated by the manufacturer along with alternative responsible person indicating the powers vested with them viz assisting the officers in inspections, collection of samples, packing & dispatch.



Analysis report (Chemical & Bacteriological) of water to be used as ingredient in food from a recognized/ public health laboratory to confirm the portability indicating the name of authorized representative of Lab who collected the sample and date of collecting sample



Proof of possession of premises. (Sale deed/ Rent agreement/ Electricity bill, etc.)



Partnership Deed/Affidavit/Memorandum & Articles of Association towards the constitution of the firm.



Copy of certificate obtained under Coop Act - 1861/Multi State Coop Act - 2002 in case of Cooperatives.



NOC from manufacturer in case of Re-labellers



Food Safety Management System plan or certificate if any,



Source of milk or procurement plan for milk including location of milk collection centres etc in case of Milk and Milk Products processing units.



Source of raw material for meat and meat processing plants.



Pesticide residues report of water to be used as ingredient in case of units manufacturing Packaged drinking water, packaged Mineral water and/or carbonated water from a recognised/ public health laboratory indicating the name of authorised representative of Lab who collected the sample and date of collecting sample, including source of raw water and treatment plan.



Recall plan wherever applicable, with details on whom the product is distributed.



NOCs from Municipality or local body and from State Pollution Control Board except in case of notified industrial area

Procedure for obtaining License: An application for the grant of a license shall be made in Form B of Schedule 2 to the concerned Licensing Authority as specified in the concerned Regulation and it will be accompanied by a self-attested declaration in the format provided in the Annexure-1 and copies of

documents mentioned above with the applicable fees. A license shall, subject to the provisions of these Regulations, be issued by the concerned Licensing Authority within a period of 60 days from the date of issue of an application. 7)

Obtaining registration from Legal Metrological Department: It ensures uniform enforcement of Standards and connected matters in W&Ms throughout the country. The Govt. has enacted The Legal Metrology Act, 2009. Verification and Inspection of the Weights and Measures and Weighing Instruments

for

the

protection

of

the

consumers

are

the

main

function

of

the

Department. Detection of irregularities with regard to packaged commodities is also being done by this Department. Documents to be enclosed to the Prescribed Application Form: 

Proof of the legal title of the premises, attested copy of the sale deed / allotment letter, property tax receipt.



Rent receipt / NOC from the owner.



Tools and Equipments list.



List of testing equipments.



Copy regarding constitution of the firm.



Copy of the Literature of the items to be manufactured.



Proof of financial status.



Copy of permanent SSI Registration.



List of skilled / unskilled workers with their names & addresses.

Guidelines to Get the License: 

Every license application shall be entertained in the prescribed form along with the supporting documents / papers etc., required for the particular license i.e. manufacturer, repairer or sale of Weights and Measures.



Application for licenses shall be examined by the Inspector, Legal Metrology



No incomplete application shall be sent to Headquarter



Enclose the supporting documents



Controller may depute any other officer to visit the premises of the applicant as a test check, if he thinks so.



After fulfilling all legal procedure if Inspector , Legal Metrology found it appropriate then licenses for manufacturer, repairer and dealers are to be issued within 30 days from the date of application.

8) Registered with Chamber of Commerce:

Merchants, bankers, ship-owners, representatives of

commercial, transport or insurance companies, brokers and persons engaged in commerce, agriculture, mining or manufacture and persons engaged in or connected with Art, science or literature shall be eligible for election as members of the chamber. Membership in a Chamber of Commerce can have a major positive effect on business image among consumers. Most Chambers of Commerce organize business expos and other types of business events through which they offer great networking opportunities for their members. When one joins in local Chamber of Commerce, he will be able to participate in a variety of events and have a chance to meet other business owners from different industries and promote business. These events are an ideal environment for making new business contacts. Documents Required: 

Written application on business’ letterhead addressed to the Secretary General ICC for grant of membership



Photocopy of theProprietor / Partners /Directors



Photocopy of Sales Tax Registration Certificate



Photocopy of PAN card of theProprietor / Partners /Directors



Copy of partnership deed executed on Rs.500/ stamp paper duly attested by Notary Public



Copy of Firm RegistrationCertificate issued by theRegistrar of Firms



Copy of memorandum andarticles of association of theCompany.

Procedure for Registration: For getting registered with Indian Chamber of Commerce the applicant shall duly fill the Membership Form, available at Indian Chamber registration office or they may be downloaded from www.indianchamber.org. The applicant shall attach the required documents with the membership Form mentioned hereinafter. The application must accompany the required Fee as per the annual turnover. The Membership Certificate should be collected in person by the applicant in the name of the proprietor, partner or Director.

9) District Industry centre Registration: District Industries and Commerce Centre (DI & CC), formerly

Known as District Industries Centre (DIC) Was created during the regime of JANATA GOVERNMENT in the country in order to pave the way for growth and development in the industrial sector .The main thrust of development was the economic upliftment of people from grass-root level through industrial activities which were categorized as village and small scale industries. And now the earlier planning has changed depending on the investment. Pattern of industries are categorized as Micro, small and medium enterprises. Role of DIC for the promotion of Small Scale & Cottage Industries :

1.

Technical support for preparation of Project Report.

2.

Information on sources of machinery & Equipment.

3.

Priority in Power supply/ Telephone connection.

4.

Promotion of new Industrial Estates/ Growth Centres.

5.

Land/ Shed in Industrial Estate.

6.

Approval of Project Reports of special types.

7.

Promotion of Electronic Industries.

8.

Govt. Margin Money Loan under Additional Employment Programme.

9.

Training through Entrepreneurship Development Programme.

10. Assistance under State Incentives Scheme.

By registering under the DIC the business man can get subsidy Schemes as laid down under the provisions of the NEIIP,2007 would provide the requisite incentives as well as an enameling environment to speed up the industrialization of Assam.

10) Registration of forms of Business Organization: After fulfilling all legal obligation the applicant or

group of applicants register the under Sole Proprietorship or partnership or a private or Public ltd. Company. 10.1) Sole Proprietorship: Sole proprietorship firms in India do not submit company registration to the national government. National company registration is only required of corporations. Depending on the state and city that firm operates in, applicant may be required to register with local government. Most local governments do not require registration, but some do, so check local government’s commerce website or visit the local commerce building to find the procedure you should follow. 10.2) Partnership: The law relating to a partnership firm is contained in the Indian Partnership Act, 1932. Under Section 58 of the Act, a firm may be registered at any time ( not merely at the time of its formation but subsequently also ) by filing an application with the Registrar of Firms of the area in which any place of business of the firm is situated or proposed to be situated. 

Application shall contain:o

name of the firm

o

place or principal place of business

o

names of any other places where the firm carries on business.

o

date on which each partner joined the firm

o

name in full and permanent address of partners.

o

duration of the firm



Application shall be signed and verified by all the partners or their duly authorized agents.



Application shall be accompanied by prescribed fee as well as the following documents: o

Prescribed Registration Form for Incorporation of a Company. (Form No. 1 and Specimen of Affidavit)

o

Certified true copy of the Partnership deed entered into.

o

Ownership proof of the principal place of business.

10.3) Company Form of Registration : Select, in order of preference, a few suitable names, not less than four, indicative of the main objects of the company. Ensure that the name does not resemble the name of any other company already registered and also does not violate the provisions of Emblems and names (prevention of improper use) Act, 1950



Apply to the concerned ROC to ascertain the availability of name in e-Form1 A of General Rules and Forms along with a fee of Rs. 500/-. If proposed name is not available apply for a fresh name on the same application the digital signature of the applicant proposing the company has to be attached in the form.



After the name approval the applicant can apply for registration of the new company by filing the required forms (e-Forms 1, 18,32 ) within six months of name approval.



Arrange for the drafting of the Memorandum and Articles of Association by the solicitors, vetting of the same by ROC and printing of the same.



Arrange for stamping of the Memorandum and Articles with the appropriate stamp duty.



Get the Memorandum and Articles signed by atleast two subscribers in his own hand, his father's name, occupation, address and the number of shares subscribed for and witnessed by atleast one person.



Ensure that the Memorandum and Article is dated on a date after the date of stamping.



Pay the prescribed registration fee and filing fee.



The following documents are required to be filed with the Registrar of Companies: o

Memorandum of Association (duly stamped) and a duplicate thereof.

o

Articles of Association (duly stamped) and a duplicate thereof.

o

The agreement, if any, which the company proposes to enter into with any individual for appointment as its managing or whole time director or manager.

o

A copy of the agreement, if any, referred to in the articles.

o

A power of attorney, if any (with prescribed stamps).

o

A copy of the letter of the Registrar of Companies intimating the availability of the proper name.

o

e-Form No. 1 (with prescribed stamps) for incorporation of a Company.

o

e-Form No. 18, if desired for change of situation of registered office.

o

e-Form No. 32 and e-Form 32 Addendum, if desired for Particulars of appointment of managing director, directors, manager and secretary and the changes among them or

consent of candidate to act as a managing director or director or manager or secretary of a company and / or undertaking to take and pay for qualification shares o

Document evidencing payment of prescribed registration and filing fee.

o

The promoters, as being the subscribers to the Memorandum and Articles should be the same person whose names are appearing in the original application for availability of name (e-Form 1A). If the names have changed, ROC will not register the company until and unless, the name is got re-validated with the new subscribers as applicants, by paying another fee of Rs 500.



Obtain Certificate of Incorporation from ROC. If the registrar is satisfied that all the requirements have been complied with by the companies, it will register the company and issue a Certificate of Incorporation of the company. The date mentioned in the certificate is the date of incorporation of the company.



Under Section 149(7) of the Companies Act, a private company can commence business right from the date of its incorporation.

References: http://www.startupfreak.com/how-to-open-current-account-sole-propreitor/ http://www.startupfreak.com/how-to-open-current-account-sole-propreitor/ http://www.du.ac.in/fileadmin/DU/Academics/course_material/TM_19.pdf http://www.eximguru.com/exim/central-excise/central-excise-manual/chapter-2-part-i-registrationand-ecc-number.aspx http://www.tax.assam.gov.in/aabt/aabt/RightToPublicServices/Finance%20Deptt.pdf http://www.helplinelaw.com/govt-agencies-and-taxation/CEXC/central-excise-duty.html http://www.servicetax.gov.in/st-procedures-new.htm http://taxmantra.com/procedure-for-registration-of-service-tax.html/ http://www.indiacompanysetup.com/india-business-licenses-guide/ http://foodlicensing.fssai.gov.in/pdf/Regulation2011.pdf http://weights.delhigovt.nic.in/guidelinesforlicences.htm http://www.kerala.gov.in/index.php?option=com_content&view=category&layout=blog&id=107&Itemi d=355 http://bizcloudnetwork.com/benefits-of-joining-your-local-chamber-of-commerce http://business.gov.in/starting_business/partnership.php http://business.gov.in/starting_business/public_ltd.php http://business.gov.in/starting_business/private ltd.php