Question |
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What are the things to be kept
in mind while proposing a name of the society? |
Answer |
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The things to be kept in mind while proposing
a name for the society are: The name of the society proposed should not attract the provisions of The Names and Emblems
(Prevention of Improper Use) Act 1950 i.e the name proposed should not imply any connection with Government of India, or Government
of State or any connection with legal authority
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The name proposed for the registration of the
society should not be identical to name of any other society, which has already been registered or resembles such name likely
to deceive the public or the members of the society. |
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There is prohibition of use of any name, emblems,
official seals specified under the Names and Emblems Act without permission of the appropriate authority. |
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There is prohibition of the use of the name of
the national heroes or other names mentioned in the Names and Emblem Act, 1950. |
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The registrar of Societies can be approached
with alternative names to ascertain whether the same are not undesirable and are not being used by any other existing societies.
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The name of the Society should not suggest obscenity
or be against decency and decorum. It should not be undesirable in the opinion of the Registrar |
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Question |
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Who all can form a society? |
Answer |
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A society can be formed by "Any Seven or more
persons associated for any literary, scientific or charitable purpose, or for any such purpose as described in Section 20
of this Act, may, by subscribing their names to a memorandum of association, and filing the same with registrar of Joint Stock
Companies (The word Joint Stock Companies has been replaced by respective state acts as either Registrar of Societies or Inspector
General of registration or as the respective State Act may specify) form themselves into a society under this Act". |
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Question |
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What is the eligibility to
form a society? |
Answer |
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Apart from individuals the following persons
are also eligible for subscribing to the memorandum of the society: |
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Foreigners: |
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Foreigners can subscribe to the memorandum of
the society. |
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Partnership firm: |
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The position of Partnership firm regarding its
eligibility to subscribe to the memorandum of the society is not clear from provisions of the Partnership Act 1932, Societies
Registration Act 1860 or any other judicial decision. However simple analogy can be drawn by keeping in view the provisions
of Sec 25(4) of Companies Act, 1956 which permits a partnership firm to become a member of a Section 25 company and provides
that the firm may be a member of any association or company registered under the provisions of the Companies Act 1956. However
on dissolution of the firm, the membership of the firm to such an association or company will lapse. Therefore drawing a parallel
from the above, we may deduce that a partnership firm may subscribe to the memorandum of society. |
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Limited company: |
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Company can subscribe to the memorandum of society |
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Registered society: |
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A registered society can subscribe to memorandum
of association of proposed society. |
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Question |
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What is the purpose for which
a society can be formed? |
Answer |
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According to Section 20 of the Societies registration
Act 1860 the society may be registered for the following purpose: |
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1)Grant of charitable assistance |
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2)Creation of military orphan funds |
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3)Societies established at the general presidencies
of India |
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4)Promotion of science, literature, fine arts, instructions
or diffusion of useful knowledge, diffusion of political education, foundation or maintenance of libraries, public museum
and galleries of paintings, works of art, collection of natural history, mechanical and philosophical inventions, instruments
, designs |
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Question |
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What is a memorandum of Association
of a society? |
Answer |
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The memorandum is the charter of the society.
It contain the: |
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1.Name of the Society |
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2.The objects of the Society |
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3.The names, addresses and occupation of the
members of the governing body |
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4.The place of the registered office of the Society |
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Question |
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What are the Rules and regulations of a
society? |
Answer |
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The rules and regulations of the society are
a guide to the members of the governing body or the persons entrusted with management of the society to regulate the functions
of the society and for its internal management. These rules and regulations help in achieving the objects of the society and
are binding on its members. |
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Question |
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Who can be the members of
a society? |
Answer |
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Member(s) as given in the memorandum shall be
a person(s) who has been admitted according to the rules and regulations of the society and have paid the subscription and
signed the list of members. A person shall not be entitled to vote or be counted as a member in any of the proceedings of
the society whose subscription is in arrears (The time limit for receiving the subscription should generally be specified
in the rules and regulations of the society. |
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Question |
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What are the rights of a member of the
society? |
Answer |
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Rights of a member of a society are: |
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1.Right to receive notices |
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2.Right to vote |
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3.Right to receive copies of the bye laws |
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4.Right to receive statement of accounts |
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5.Right to attend general meetings |
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Question |
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What are the duties of the members of a
society? |
Answer |
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Duties of a member of a society are: |
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1.To work towards attainment of the objectives
of the society |
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2.To attend the meetings regularly and exercise
their democratic right as and when necessary. |
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A society may act against the members for: |
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1.Recovery of arrears of membership subscription |
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2.Recovery of any retained property or damages
to the property caused by the members |
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3.For mis-utilisation / mis-appropriation of
funds of the society |
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4.Forging any deed, document, money receipt etc.
causing loss of fund or loss of credibility of the society. |
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Question |
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What is a Governing Body? |
Answer |
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Governing Body under the Societies Registration
Act,1860 can be said to be consisting of the Governor's council, Committee, trustees or some other body by whatever name called
to whom or to which by the rules and regulations of the society the management of its affairs is entrusted. |
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Question |
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What is a General Body of a Society? |
Answer |
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General Body of a society comprises of all the
members who have subscribed to the memorandum of the society. |
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Question |
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What is the notice to be given for a meeting
of the society? |
Answer |
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A notice for every meeting is to be given to
all the members of the society according to the time limit as mentioned in the bye laws.The notice for the meetings has to
be given in writing. Generally a 21 days notice should be given for a general meeting and 7 days notice for a governing
body meeting |
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Question |
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What is the quorum required
for a meeting of a society? |
Answer |
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Quorum implies the minimum number of members
who must be present in themeeting to make the proceedings of the meeting valid. The byelaws of the organisation specifies
the quorum required for different meetings. |
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If the required quorum is not present then the
meeting is generally adjourned to the same day of the next week, at the same time and the same place. In case the quorum is
still not present in the adjourned meeting then the meeting can be taken as a valid meeting. However proxies are not considered
as part of the quorum. |
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Question |
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How are the minutes of a society's
meeting to be maintained? |
Answer |
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The minutes of a meeting of a society are recorded
on loose sheets chronologically prepared and bound together or a bound register. The pages of the minutes should be serially
numbered. |
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The minutes of the previous meeting are to be
read and confirmed at the beginning of a meeting. These minutes are then signed by the chairman and subsequently they cannot
be altered or corrected |
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Question |
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In whom is the property of a society vested? |
Answer |
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The members of the governing body are the Trustees
of the Property of the Society. The property whether movable or immovable vests with the society's trustees. |
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Question |
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Who is the signing authority
of a society? |
Answer |
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In general all the documents of the society to
be filed with the registrar of the societies should be signed by the President or the Chairman or the Secretary of the Society
or by any other person specifically authorized in this behalf. |
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Question |
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What are the disqualifications
for being a member of the society? |
Answer |
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A person is disqualified for being chosen as
or being a member of the governing body : |
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1.If a person is an undercharged insolvent |
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2.Is convicted of any offence in connection with
the formation, promotion, management or conduct of the affairs of a society or a body corporate, or of any offence involving
moral turpitude. |
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Question |
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Are the Governing Board members
same as the desirous persons in the Memorandum of the Association? |
Answer |
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At the time of filing the Memorandum of Association
with the registrar of Societies it should be ensured that the name of the members given as the Governing Body in the Memorandum
of Association should necessarily form part of the persons who have signed in the memorandum as the desirous persons to form
the society. |
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Question |
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What are the documents required for registration
of a society? |
Answer |
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Documents required for registration of a society
are: |
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1.Request letter to register a society under
Societies Registration Act 1860 |
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2.Two sets of Memorandum of association including
list of proposed Governing Body and list of desirous persons |
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3.Two sets of Rules and regulations framed for
the functioning of the organisation |
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4.Affidavits (on Rs.2/- stamp paper from president/Secretary
of the Society regarding the name/title of the society |
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5.Copy of residence proof of all desirous persons
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6.Proof of ownership of the registered office
of the society and no objection certificate(on rs.2/- stamp paper) |
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Question |
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What is the contact address
for registrar of society in Delhi? |
Answer |
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Registrar of Societies Office of the Registrar
of Societies Office of the Commissioner of Industries Govt.of NCT of Delhi C.P.O Building Kashmere Gate Delhi
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Phone Nos. 22960173 |
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Visiting Hours: 10.30A.M to 1.00 P.M |
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Website: http://delhigovt.nic.in/dept/industries/service1.asp |
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Question |
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What are the things to remember
while filing for registration of a society? |
Answer |
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Things to remember while registering a Society
in Delhi under the Societies Registration Act 1860 |
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Question |
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What are the steps for alteration,
extension or abridgement of the aims and objectives of a society? |
Answer |
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Section 12 of the Societies Registration Act
1860 has laid down the following steps for alteration, extension or abridgement of the aims and objectives of a society which
have to be followed: |
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1.Submission of the proposal by the governing
body to the members of the society |
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2.10 days notice to members about holding of
a special meeting, |
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3.Convening a special meeting for the consideration
of the proposal,3.Convening a special meeting for the consideration of the proposal, |
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4.Approval of the proposal by 3/5th of members, |
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5.Convening second special meeting after a month,
andv |
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6.Confirmation by 3/5th of members present at
the second special meeting |
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Question |
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What is the procedure for change of the
name of the society? |
Answer |
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In general, various state acts under section
12,12A,12B give the following procedure for change of the name of the society: |
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1.Convene a general meeting for the purpose of
the change of the name |
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2.A resolution should be passed by a majority |
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3.The notice in writing of the change of name,
which has to be signed by the Secretary of thesociety along with seven members (as in case of the registration of the memorandum
of association), should be submitted to the registrar. |
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Question |
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What are the books of accounts
to be maintained by a society? |
Answer |
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Generally the following books of account to be
maintained by the society on Single Entry/Double Entry basis are: |
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1.Cash Book/Bank Book giving the daily receipts
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2.Voucher files |
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3.Ledgers |
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4.Receipt books |
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Question |
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Should a society get the books
of accounts audited by a society? |
Answer |
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There are various provisions under the specific
State Societies Registration Act(s) wherein provisions for Audit and filing of annual returns are specified. In general these
Acts specify the check and audit of the accounts to be done by a duly qualified Chartered accountant within the meaning of
the Chartered Accountants Act 1949 or a person approved by the Registrar of Societies in this behalf. |
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Question |
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In which form should a society
maintain its books of accounts? |
Answer |
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Section 145 of the Income tax Act provides that
either cash or mercantile system of Accounting should be followed. However it has been held in various court cases that Section
14 i.e income of charitable organizations need not be computed under various heads of income, therefore there is no clarity
whether a charitable organization also come under the purview of Section 145 or not. Therefore in absence of any clarifications,
a charitable organization can maintain books of accounts from the following three methods of accounting: |
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1.Cash Basis of Accounting |
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2.Accrual Basis of accounting |
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3.Hybrid/Mixed basis of Accounting |
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Question |
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What are the specific rules
for Accounting and Audit of Foreign Contribution received by a registered society under the FC(R) A? |
Answer |
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For organizations which are receiving the grants
or funds from international agencies, it is also important to follow the rules and the guidelines of the Foreign Contribution
Regulation Act. Under the FC(R) A, Section 13 states that: |
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1.an account of any foreign contribution received
by it, and |
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2.a record as to the manner in which such contribution
has been utilized by it. |
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Rule 8 of the Foreign Contribution Regulation
(FCR) Rules 1976 states that: |
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A separate set of accounts and records shall
be maintained, exclusively for foreign contribution received and utilized- |
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(a) In Form FC-6, where the foreign contribution
relates only to articles as referred to in item (1) of sub-clause (c) of clause (1) of section 2; |
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(b) In the cash book and ledger account on double
entry basis, where the foreign contribution relates to currency received and utilized, and a separate bank account shall be
maintained in respect of such contribution; |
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(c) In Form FC-7, where the foreign contribution
relates to foreign securities. Every account specified in sub-rule (1) shall be maintained on yearly basis, commencing
on the 1st day of April each year and every such yearly account, duly certified by a chartered accountant in Form FC-3 along
with a balance sheet and statement of receipt and payment shall be furnished in duplicate, to the Secretary to the Government
of India, in the Ministry of Home Affairs, New Delhi, within four months of the closure of the year.
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Question |
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What do you means by 'Forthwith'
Under Section 13 for dissolution of a society under the Societies registration Act 1860? |
Answer |
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'Forthwith' according to the dictionary means,
'immediately, at once, without delay or interval'. In Bidya Deb Burma Vs District Magistrate Tripura, Agartala AIR 1969, the
court interpreted from the case of Keshav Nilakanth Joglekar Vs Commissioner of Police Greater Bombay, (the Constitution Bench
of Supreme Court) that "When a Statute requires that something shall be done 'forthwith' or 'immediately' or even 'instantly',
it should probably be understood as allowing a reasonable time for doing it". |
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Therefore 'Forthwith' does not mean a precise
time but should be within a reasonable time without avoidable and unreasonable delay. |
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Question |
: |
What do you means by 'Principal
Court of Original Civil Jurisdiction' Under Section 13 for dissolution of a society under the Societies Registration Act 1860? |
Answer |
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Principal Court of Original Civil Jurisdiction
under Section 13 of the Act means the Principal Court of Civil Jurisdiction of the District where the Registered Office of
the society is situated. In case of any dispute relating to adjustment of affairs of a society in case of dissolution, the
matter has to be referred to the Principal Court of Civil Jurisdiction of the District where the Registered Office of the
society is situated. |
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Question |
: |
How can a society be dissolved? |
Answer |
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A Society can be dissolved by: |
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1.Its members, |
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2.The Registrar, |
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3.The Court or |
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4.By the Government. |
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Question |
: |
Under what circumstances can
a registrar dissolve a society? |
Answer |
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The registrar of societies (as per the respective
state acts) can dissolve a society. These circumstances may be: |
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According to the memorandum of association governing
the society: |
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1.Society's object clause has not been fulfilled
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2.Office of the society has ceased to be in state
of registration |
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3.Members of the society are below the required
number of seven |
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4.Society has ceased to function for a particular
period of time 4.Society has ceased to function for a particular period of time |
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5.Society has been declared insolvent(not able
to pay its liabilities) |
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6.Society's activities are against the Governmental
or the state policy |
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7.Society has become insolvent |
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8.Society has contravened any law or the provisions
of the Societies Registration Act 1860 |
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Question |
: |
When can a court dissolve
a society? |
Answer |
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Section 25 of West Bengal Act gives the provisions
for dissolution by Court where the court may on an application of the registrar or on the application of not less than one
tenth of the members, make an order for the dissolution of a society in the following cases: |
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1.If there is a contravention of the provisions
of the Societies Act by the society. |
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2.If the number of members are below seven. |
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3.If the society has ceased to function for more
than three years. |
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4.Society is unable to pay its debts or meet
its liabilities. |
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5.If it is proper that the society should be
dissolved. |
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Question |
: |
Can a member of the society receive profits? |
Answer |
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It is specifically stated under Section 14 of
the Societies Registration Act (corresponding to the Section 30 of the Literary and Scientific Institutions Act 1854 (English)
) that members are not to receive profit. |