INDIA LAW BY ASSUREOFFICE

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Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.

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361 articles

Shops & Establishments2026-10-18Uttar Pradesh

Moving an Office in Uttar Pradesh: Amend the Shops Registration or Apply Again?

An Uttar Pradesh office move should begin with an examination of the existing establishment record. A change in address can fall within the notice-of-change and amendment framework. Opening another branch, changing the legal employer or permanently closing one establishment and opening another can require a different response. The distance travelled is relevant to jurisdiction, but it is not the only fact that decides the filing.

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Shops & Establishments2026-10-18Haryana

Does a Haryana Shops Certificate Need Renewal After the Renewal Exemption?

A Haryana establishment covered by the renewal exemption should not renew its Shops certificate simply because an old printout shows an expiry date. The exemption removes periodic renewal for the covered commercial establishments and establishments. It does not remove the need to keep the establishment record accurate, deal with a change of legal employer or report permanent cessation through the proper route.

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Shops & Establishments2026-10-18Delhi

Does a CA or Consultancy Office in Delhi Need Shops and Establishments Registration?

A chartered accountant or consultant should not assume that a Delhi office falls outside the Shops and Establishments Act merely because the work is professional. Delhi's definition of commercial establishment expressly includes premises where a profession is carried on and refers to auditors' establishments. The coverage assessment must nevertheless consider the precise activity, premises and any applicable exemption or binding interpretation.

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Shops & Establishments2026-10-18Karnataka

Karnataka Shops Certificate Renewal: What to Check Before Renewing an Old Registration

An old Karnataka Shops certificate should now trigger a status review before it triggers a renewal payment. From 4 September 2026, the amended Act provides that registration once issued under section 4 remains valid until closure or cessation of the establishment's business. That changes the starting point for a business looking at an old expiry date or an online service still labelled auto-renewal.

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Shops & Establishments2026-10-18Maharashtra

Maharashtra Shops Act: Does Your Business Need Registration or an Intimation?

A Maharashtra business should decide its filing route from its actual establishment, countable workforce and the law operating on the relevant date. It should also check whether an issued registration under the Occupational Safety, Health and Working Conditions Code, 2020 changes the need for a separate Shops registration. A website headline about a higher threshold, an old Gumasta certificate or an application acknowledgement cannot answer all three questions.

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Professional Tax2026-10-18

Outsourcing Payroll: Who Owns Professional-Tax Registration, Payment and Return Evidence?

An SME can outsource salary processing, preparation of professional-tax workings and permitted filing assistance. It should still know which registration covers its employees, who approves deductions, where the tax was remitted and whether the required submission was completed. A provider's monthly invoice does not answer those questions.

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Professional Tax2026-10-18

Professional Tax Paid but Return Missing: How to Reconstruct a Client’s Compliance Record

A client hands over twelve bank debits, an old professional-tax certificate and a spreadsheet marked “all paid”. That file does not establish which account received each payment, whether the liability was correct, or whether the required returns were submitted. Equally, the absence of a downloaded return does not prove that no return exists: it may be retrievable, filed under an older account, or governed by a specific statutory deeming provision.

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Professional Tax2026-10-18

Bonus, Arrears and Unpaid Leave: Which Pay Figure Matters for Professional Tax?

A payslip can contain three different figures that look suitable for professional tax: contractual gross salary, actual earnings after unpaid leave, and the amount credited to the employee's bank. None is a universal answer. The applicable professional-tax law identifies the income or remuneration to measure, the period over which to measure it, and sometimes how a payment must be allocated across earlier months.

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Professional Tax2026-10-18

Employee Transfer or Job Change: How to Review Professional Tax Already Deducted

An employee's old payslip should begin a professional-tax reconciliation, not automatically switch off deduction at the new employer. Establish where the employee worked, which period the earlier deduction covered, whether it reached the government and what adjustment the applicable law permits. A transfer within one Kerala local-body system is not the same legal problem as a move between states or two concurrent jobs in Madhya Pradesh.

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Professional Tax2026-10-18

Professional Tax for Remote Employees: Which Work Location Should Payroll Use?

Payroll should use a documented location analysis for a remote employee, rather than the location of its own bank account or payroll team. Actual work location, assigned office, residence, duration and changes during the tax period can all matter. The answer must come from the applicable state or local law; there is no single all-India professional-tax location rule.

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Tax Compliance2026-10-18West Bengal

Changing a West Bengal Business Address or Legal Status: Amend or Cancel the PT Record?

A West Bengal business moving premises should usually begin by examining amendment of its professional-tax record. A change from a proprietorship to a company needs a different review because the legal person may have changed. The same trading name, employees or shop address does not establish that the old PT number can be carried into the new entity.

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Professional Tax2026-10-18Maharashtra

Closing a Maharashtra Branch: When Can PTRC Be Cancelled and PTEC Reviewed?

Closing a Maharashtra office does not automatically cancel its professional-tax record. The first question is whether the employer has actually ceased to be an employer for the certificate concerned, or has merely moved staff, paused payroll or closed one location. PTEC, which addresses own liability, requires a separate analysis from PTRC employee deductions.

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