CIVIL SOCIETY ORGANISATIONS LEGAL FRAMEWORK SUDHIR VARMA FCA; CIA(USA)
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Transcript of CIVIL SOCIETY ORGANISATIONS LEGAL FRAMEWORK SUDHIR VARMA FCA; CIA(USA)
CIVIL SOCIETY ORGANISATIONS
LEGAL FRAMEWORK
SUDHIR VARMAFCA; CIA(USA)
UNDERSTANDING THE TERM
1. CSO-Civil Society Organizations
2. NGO – Non Government Organizations
3. NPO – Not for Profit Organizations
SUDHIR VARMAFCA; CIA(USA)
Laws effecting Civil Society Organizations
1. Registration
2. Operations
3. Work Force
SUDHIR VARMAFCA; CIA(USA)
1. REGISTRATION
Charitable and Religious Trusts Act, 1920. Charitable Endowments Act, 1890. Emblems and Names (Prevention of
Improper Use) Act, 1950. Registration Act, 1908 Societies Registration Act, 1860. Indian Stamp Act, 1899. Indian Trusts Act, 1882. The Companies Act, 1956
SUDHIR VARMAFCA; CIA(USA
2. OPERATIONS Consumer Protection Act, 1986 Indian Contract Act, 1872. Copyright Act, 1957. Designs Act, 2000. Environment Protection Act, 1886. Hire Purchase Act, 1972. Limitation Act, 1963. Negotiable Instruments Act, 1881. Patents Act, 1970. Public Liability Insurance Act, 1991. Sale of Goods Act, 1930. Trade Marks Act, 1999. Water (Prevention and Control of Pollution) Act, 1974 The Companies Act, 1956 Foreign Contribution Regulation Act VAT Service Tax
SUDHIR VARMAFCA; CIA(USA
3. WORK FORCE
4. Employers’ Liability Act, 1938.5. Employees’ Provident Fund & Miscellaneous Provisions Act, 1952.6. Employees’ State Insurance Act, 1948.7. Equal Remuneration Act, 1976.8. Labour Laws (Exemption from Furnishing Returns and Maintaining
Registers by Certain Establishments) Act, 1988. 9. Maternity Benefit Act, 1961.10.Minimum Wages Act, 1948.11.Payment of Bonus Act, 1965.12.Payment of Gratuity Act, 1972.13.Payment of Wages Act, 1936.14.Personal Injuries (Compensation Insurance) Act, 1963.15.Sale Promotion Employee ( Conditions of Service) Act, 1976.16.Weekly Holiday Act, 1942.17.Workmen’s Compensation Act, 1923.
SUDHIR VARMAFCA; CIA(USA
LEGISLATION TO DISCUSS1. REGISTRATION
- Indian Trust Act, 1882
- Societies Registration Act, 1960
- The Companies Act, 1956
2. OPERATIONS - Indian Contract Act, 1872
- Negotiable Instruments Act, 1881
- The Companies Act, 1956
- Foreign Contribution (Regulation) Act, 1976
3. WORKFROCE - Employees’ Provident Fund & Misc. Provisions at 1952
- Employees’ State Insurance Act, 1948
- Payment of Bonus Act, 1965
- Payment of Gratuity Act, 1972
- Weekly Holiday Act, 1942
SUDHIR VARMA FCA; CIA(USA
INDIAN TRUST ACT, 1882
1. The settlor
2. The trustees. Minimum 2
3. Corpus fund
4. Stamp duty on the corpus fund
5. Trust deed
6. Governing the trust
7. The Registrar
SUDHIR VARMAFCA; CIA(USA
SOCIETIES REGISTRATION ACT, 1860
1. An Act to register and monitor literary, scientific
and charitable societies.
2. A common Act giving powers to each state to make their own rules.
3. Inspector General of Registration
SUDHIR VARMAFCA; CIA(USA
REGISTRATION
1. Minimum 7 desirous persons required to register a society.
2. Minimum 8 desirous persons from 8 different states required to register a society with All India status.
3. The desirous persons must meet to resolve to register the society and a draft Memorandum of Association and Rules and Regulations are approved.
SUDHIR VARMAFCA; CIA(USA
Documents required for registration :-
1. Memorandum of Association - Name - Registered Office - Area of Operations - Objects : Main Objects & Incidental Objects - Governing Body - Office Bearers - Desirous Persons This document must be signed and witnessed by all the desirous
persons on each page.
2. Rules and Regulations specifying how the society will be managed and governed.This document must also be signed by all the desirous persons on every page.
3. An affidavit from the Secretary that none of the desirous persons are related by blood.
4. Proof of address of the registered office.5. Power of attorney from all the desirous persons.
SUDHIR VARMAFCA; CIA(USA
THE COMPANIES ACT, 1956
Salient features are :-
1. Civil Society Organizations can be registered under Section 25 of the Companies Act, 1956.
2. The words “Private Limited“ or “Limited” need not be used.
3. The company need not have a capital.
4. Proposed name approved by Registrar of Companies.
5. Proposed Memorandum & Articles of Association is approved by the Regional Director who also then issues a license.
6. After the license, the Registrar of companies will then register the company at a fee of Rs. 50/-.
7. Normal papers for registration, Form 1, 18 and POA to be deposited.
SUDHIR VARMAFCA; CIA(USA
THE COMPANIES ACT, 1956
Salient features are :-
1. 17 sections of the Act not applicable.
2. The Board / Governing Body
3. Meetings of the Governing Body
4. Meeting of Members
5. Annual returns to Registrar
SUDHIR VARMA
FCA; CIA(USA
INDIAN CONTRACT ACT, 1872
Salient features are :-
1. A contract can be oral and binding.2. A valid contract should have
An offer An Acceptance properly communicated Consideration from each party Object to be legal and viable Person should be major with sound mind Free consent, undue influence, misrepresentation,
fraud, mistake.3. Specific Performance
SUDHIR VARMA
FCA; CIA(USA
NEGOTIABLE INSTRUMENTS ACT, 1881
Salient features are :-
1. Promissory note
2. Bills of exchange – cheque
3. Dishonored cheques – notice within 15 days
SUDHIR VARMAFCA; CIA(USA
FOREIGN CONTRIBUTION (REGULATION) ACT, 1976
Salient features are :-
1. Applicable to persons, organizations, branches
2. Regulator – Ministry of Home Affairs
3. Designated bank account
4. Prior Permission (Form FC 1A)
5. Registration (Form FC 8)
6. Annual Return (Form FC 3)
SUDHIR VARMAFCA; CIA(USA
EMPLOYEES’ PROVIDENT FUND & MISC. PROVISIONS ACT, 1952
Salient features are :-
1. More than 20 people
2. Payable on basic pay
3. Cap of Rs. 6,500/-.
4. Current rate 12.5%.
SUDHIR VARMA
FCA; CIA(USA
EMPLOYEES’ STATE INSURANCE ACT, 1948
Salient features are :-
1. Applicable to production units / factories.
2. More than 10 with power and more than 20 without power.
3. Current contributions
Employer 4.75%
Employee 1.75%
SUDHIR VARMA
FCA; CIA(USA
PAYMENT OF BONUS ACT, 1965
Salient features are :-
1. Applicable where employees are more than 20 including branches and departments.
2. Payable @ 8.33% of basic pay
3. Not applicable to “Not for Profit Units”.
SUDHIR VARMAFCA; CIA(USA
PAYMENT OF GRATUITY ACT, 1972
Salient features are :-
1. Applicable to units with more than 10 employees
2. Continuous employment of 5 years.
3. 15 days salary for each completed year of service.
4. Not applicable to “Not for Profit Units”.
SUDHIR VARMAFCA; CIA(USA
WEEKLY HOLIDAY ACT, 1942
Salient features are :
1. Applicable to shops, restaurants and theatres
2. One complete holiday in a week
3. No deduction of pay
4. Cannot change weekly by more than once in three months.
5. State Government can specify different working hours for
- different classes of shops
- different areas
- different times of the year
SUDHIR VARMAFCA; CIA(USA
Thank You
S.M. VARMA & CO., Chartered AccountantsB-57, 2nd Floor, New Rajinder Nagar, New Delhi – 110 060
28741848, 28742468, 28741778 Fax : (011) 28741540E-mail : [email protected]
SUDHIR VARMA
FCA; CIA(USA)