Format General Power of Attorney (GPoA)

  

GENERAL POWER OF ATTORNEY

KNOW YE ALL BY THESE PRESENTS that I, ____________________ Son of _________ aged about ____ years, Married, Indian National, having his address

at ______________________________, having PAN Card No. _______________ and AADHAR Card No._____________, , do hereby constitute, appoint and nominate, ______________________________having PAN No: ______________ and AADHAR No.______________, and, as our true and lawful attorney, for me and in my name and on my behalf to do all or any of the following acts, hereinafter called as the said property that is to say:-

1. To represent and act for me before the Registrar, Sub-Registrar or other registering authorities and to present all deeds and documents for registration and to admit execution of all such deeds and documents more specifically the Agreements of Sale/Sale Deeds/Transfer agreements in the relation to conveyancing/ re conveyancing of the construction/development on the said property mentioned above.

2. To attend the Office of Directorate of Land Survey, Office of Record of Right and other offices in respect of Index of Land situated in Maharashtra, in all matters pertaining to the said property and to effect necessary changes, correction, rectification, partitions, inclusions, transfers in survey records as my attorney may consider proper or necessary.

3. To represent and sign on my behalf before the Municipalities, Panchayats, Block Development Officers, Road Transport Officer, Insurance Company, Bank, Town Planning Authorities, Civil Supplies Authorities, Electricity and Public Works Department, Forest Department and all other Government, Semi- Governmental and Private Offices and Authorities and Registrar of Co-operative Societies or any other Government Departments in relation to the development /construction of the said property.

4. To appear before the Mamlatdar, Collector, Deputy Collector, as well as the Revenue, Income Tax, Wealth Tax, Offices and any other authorities.

5. To initiate, commence, prosecute, carry on or defend or resist all suits, and other action and proceedings, Land Acquisition Proceedings or be added as a party or withdraw the same concerning the said property or concerning anything which I may be party in any Court, Civil, Appellate or Revisional, Criminal, Revenue including the Court of Mamlatdar, Deputy Collector or the Collector, Tribunals or Revisional Jurisdiction, including Special Jurisdiction of High Court under Article 226 of the Constitution Of India before Income Tax, Sales Tax and Wealth Tax authorities and to sign and verify all plaints, written statements, accounts, inventories, to sign and to file income tax returns and to pursue the same, to swear statements on oath, depose on my behalf and to accept service of all summons, notices and other judicial process, to execute any Judgment Decree or Order and to appoint and engage any solicitor, pleader, counsel or advocate and to sign vakalatnama concerning the said property.

6. To settle, adjust, compound, compromise or submit to arbitration all actions suits, accounts, claims and disputes between me and any other person.

7. To enter into, sign, execute, solemnly affirm and declare and perform, execute any agreement, deeds, writing and declarations, plaints, written statements, affidavits, warrants, applications, petitions, acts and things as may be thought necessary and expedient by the attorney concerning the said property

8. To apply to the Collector or any other competent authority for conversion of land in respect of said property, from one purpose to another, and to sign and submit necessary applications, plans and other Documents, to apply for and obtain NOC from SPDA and Town Planning Authority, to get the plans for construction approved, to sign and submit the applications, estimates, to pay for all the license for repairing, building or doing other constructions before the competent authority.

9. To engage Engineers, Architects, Contractors, Labour, Advocates or any other person as the attorney may think fit and proper and to delegate powers when necessary as deemed fit by the said attorney concerning the said property.

AND GENERALLY to do all lawful acts necessary for the above mentioned purposes, which we could have done ourself if I was personally present.

AND HEREBY AGREE that all acts, deeds and things lawfully done by my said attorney, shall be constructed as acts , deeds and things done by me and I rectify and confirm all and whatever that my said attorney shall lawfully do or cause to be done for me by virtue of the powers hereby given.

IN WITNESS WHEREOF the above parties have set their hands and executed this deed at ___________,, on this ____day of __________, 20__.

EXECUTANT

_______________________________

Son of __________________________

_______________________________

_______________________________

I ACCEPT

________________________

________________________

Witness:

1.

2.

Section 10(14)(i) and (ii) of the Income Tax Act

 Section 10(14)(i)

Under Section 10(14)(i) of the Income Tax Act, allowances granted to an employee to meet specific, necessary expenses incurred wholly and exclusively for the performance of official duties are exempt from income tax. The exemption is limited to the actual amount spent for the specified purpose. 

The following allowances qualify for this exemption: 

• Tour/Travel Allowance: Granted to cover travel costs or daily expenses incurred while touring for official duties.
• Transfer Allowance: Granted to meet the cost of travel and incidental expenses when an employee is transferred to a new location.
• Conveyance Allowance: Granted to meet expenditure on local transportation specifically for performing official duties.
• Daily Allowance: Granted to cover ordinary daily charges for living expenses due to an absence from an employee's normal place of work.
• Helper/Assistant Allowance: Granted to hire a helper or assistant where the assistant is required wholly and necessarily for the performance of official duties.
• Academic/Research Allowance: Granted to encourage academic, research, or other professional pursuits.
• Uniform Allowance: Granted to cover the purchase or maintenance of a uniform worn during the performance of official duties.

 

Section 10(14)(ii)

Under Section 10(14)(ii) of the Income Tax Act (read with Rule 2BB), employers can provide specific tax-exempt allowances to employees to help cover increased costs of living or special compensatory needs. [1]

Here is the comprehensive list of allowances exempt under this provision, subject to specific monetary limits: [1]

• Children's Education Allowance: Exempt up to ₹100 per month per child (maximum of two children).
• Hostel Allowance: Exempt up to ₹300 per month per child (maximum of two children).
• Transport Allowance for Disabled Employees: Exempt up to ₹3,200 per month for blind, deaf, dumb, or orthopedically handicapped employees to commute between home and work.
• Tribal/Scheduled Area Allowance: Exempt up to ₹200 per month in specified states (e.g., Madhya Pradesh, Tamil Nadu, Uttar Pradesh).
• Underground Allowance: Exempt up to ₹800 per month for uncongenial/unnatural climate working conditions in underground mines.
• Island Duty Allowance: Exempt up to ₹3,250 per month for armed forces serving in the Andaman & Nicobar or Lakshadweep groups.
• Border, Remote, or Difficult Area Allowances: Exempt amounts ranging from ₹200 to ₹1,300 per month, depending on the specific location designated by the government.
• High Altitude Allowance (Armed Forces): Exempt amounts range from ₹1,060 to ₹1,600 per month, depending on altitudes ranging between 9,000 feet and over 15,000 feet.
• Counter Insurgency Allowance: Exempt up to ₹3,900 per month for members of the armed forces.
• Special Compensatory Field/Modified Field Area Allowance: Exempt up to ₹2,600 per month for field areas and ₹1,000 per month for modified field areas.
• Highly Active Field Area Allowance (Armed Forces): Exempt up to ₹4,200 per month. [

Note: These specific limits are applicable primarily if you are opting for the Old Tax Regime. Under the New Tax Regime, most of these specific special allowances are not eligible for deduction. 

Procedure to change the local language on your Aadhaar card

 

To change the local language on your Aadhaar card, you must visit a local Aadhaar Seva Kendra, as this specific update cannot be done online.

Follow these steps to complete the update:

1. Locate a Center: Find your nearest authorized Aadhaar Enrolment Center.
2. Fill the Form: Ask for an Aadhaar Update/Correction Form and select the option for a language change.
3. Submit Details: Inform the operator that you want to switch the local language from Kannada to Hindi. Your English data will be transliterated into Hindi.
4. Provide Biometrics: The official will verify your biometrics (fingerprints and photo) and you will pay the required update fee.
5. Collect Receipt: You will be given an Acknowledgement Slip with an URN (Update Request Number) so you can track your request status. 

Remember to carry your original Aadhaar card and any other valid Identity Proof (like a PAN card, voter ID, or passport) for verification.

Process to change constitution of your entity i.e. Artificial Juridical Person (AJP) to a Firm (Partnership/LLP) on a PAN card

 

To change the constitution of your entity from an Artificial Juridical Person (AJP) to a Firm (Partnership/LLP) on a PAN card, you must apply for a new PAN card. Since a firm is a completely separate legal and tax entity, it requires a new 10-digit Permanent Account Number (PAN).

Here is the step-by-step process:

Step 1: Apply for a New PAN for the Firm

Because the entity type is changing, you cannot simply update the existing AJP PAN. You must apply for a new PAN for the Firm via an authorized portal: 

• Visit the Protean PAN Website (formerly NSDL) or the UTIITSL Portal.
• Select the category for application as Firm / Limited Liability Partnership (LLP).
• Fill in the necessary details (such as the name of the firm, date of incorporation/partnership, and office address) exactly as they appear on your legal documents.
• Pay the processing fee online. 

Step 2: Gather Required Supporting Documents

Along with the physical acknowledgment of your online application, you must submit documents verifying the Firm's formation: 

• For Partnership Firms: Copy of the Partnership Deed and the Certificate of Registration (if registered with the Registrar of Firms).
• For LLPs: Certificate of Incorporation issued by the Ministry of Corporate Affairs (MCA).
• Office Address Proof: Utility bills (electricity, telephone), rental/lease agreement, or No Objection Certificate (NOC) from the property owner. 

Step 3: Submit and Track Application

• Digitally: If you have a Digital Signature Certificate (DSC), you can submit the application online without mailing physical documents.
• Physically: Print the generated acknowledgment form, attach the documents, sign with the firm’s stamp, and mail it to Protean or UTIITSL within 15 days.
• Use the Protean Track PAN Status Page or UTIITSL tracker to follow the delivery of the new PAN card. 

Step 4: Surrender the Old AJP PAN

Once the new PAN for the Firm is issued, you must surrender the old PAN card that was registered under the Artificial Juridical Person category. You can do this by writing a formal letter to your jurisdictional Assessing Officer (AO) at the local Income Tax Ward, requesting the surrender/cancellation of the old AJP PAN and citing the new Firm PAN. [1, 2, 3, 5]