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what is roc which works roc
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Answer / bhagwan tolani
ROC stands for Registrar of Companies, who takes care of all concerns of Companies, like New companies registration, existing companies any resolution (Changes), checking of Red Prospectus before sending to SEBi for IPO etc.
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Provision for Service tax, Income tax and Sales tax
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I run a small consultancy firm (partnership with my mother) from my residence address. My firm is not registered, but I do have a separate PAN for it. I do not have any salaried employees. I get work done by freelancers and vendors and pay them against invoice. My annual revenues are just about Rs 5-6 lakhs. I am aware that I would need to register for service tax once I touch Rs 9 lakhs. But I am confused about my obligation to get a TAN and deduct TDS for all vendor/freelancer payments. Are there any minimum thresholds for withholding TDS? Right now I pay 100% of invoice amounts. Please advise.
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