Member Handbook Final 11 16 Raidersdbc Form
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FAQs
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What is the significance of UAN no and when is it transferred after I switch company?
Universal Account Number (UAN) has been made mandatory for all employees covered under Employee Provident Funds and Miscellaneous Provisions Act, 1952. The Scope of User Manual on UAN Functions issued by EMPLOYEES’ PROVIDENT FUND ORGANISATION OF INDIA reads as follows:-“EPFO has launched a Universal Account Number (UAN) driven Member Portal to provide a number of facilities to its members through a single window.”Every employee covered under the Employee Provident Funds and Miscellaneous Provisions Act, 1952 is allotted a PF Account Number or Member Identification Number. This number is unique in respect of any organization that employee is working at. But when the employee goes to work for a new organization this number is changed as the organization changes. Hence a new number will be given to him. This creates a lot of confusion. So UAN will act as an umbrella for the multiple Member Ids allotted to the same individual. The idea is to collate multiple Member Identification Numbers (Member Id) allotted to a single member under single Universal Account Number. This will help the member to view details of all the Member Identification Numbers (Member Id) linked to it. If a member has already been allotted Universal Account Number (UAN) then she or he may provide the same to new establishment/ employer which in turn will mark the new allotted Member Identification Number (Member Id) to the Universal Identification Number (UAN).WHAT ARE THE ADVANTAGES OF UAN (UNIVERSAL ACCOUNT NUMBER) :-On Registration of UAN the following services will be made available to employee’s:-UAN card download,Member passbook download,Updation of KYC information,Listing all his/her member ids to UANFile, View & Transfer claimSee this Universal Account Number (UAN) & Employee Provident Fund (EPF) : Rules, Procedure, Return, Claim & Updates -
How do I fill out Form 16 if I'm not eligible for IT returns and just want to receive the TDS cut for the 6 months that I've worked?
use File Income Tax Return Online in India: ClearTax | e-Filing Income Tax in 15 minutes | Tax filing | Income Tax Returns | E-file Tax Returns for 2014-15It is free and simple. -
On what basis should I form a project team to carry out my final year project? How do I choose my team members?
Thanks for A2A..The only thing you should take into consideration when selecting a team member is that, Is he "Dedicated?" no matter if he is expert in that field or or at very basic level, If he is dedicated he can do whatever your project needs, and more importantly when team is dedicated work goes according to timeline decided which is great..And when it comes to making project this things should be taken into consideration...Questions that be thought of before deciding any project.1.What is the issue that you are facing in your life? let me elaborate this, The problems that you face in your life are faced by all.Hence when you make a project that reduces the problem or get rid of that problem it is appreciated as a product in the market.And that is what project is all about. e.g people don't like writing that's why they invented printer like that..2.What is the Solution for that.In this you don't have to go into technical stuff means you don't have think which micro-controller am I going to use or In which language am I going to write the code or stuff like that you just have to think the solution in innovative manner and that's where Innovation comes.3.Arranging the things and making Prototype.At this stage you should start thinking about the technical stuff start gathering the stuff, choose a guide who is pioneer in the field you are working on, and now start building the project, make a working prototype4.Finalise your project into a working model to launch in market.This is the final stage of your project,when you are at this stage you should start thinking about the design how it should be more attractive and all that great stuff,so that you can sell your project to companies and make money.I hope I made myself very clear..... -
As one of the cofounders of a multi-member LLC taxed as a partnership, how do I pay myself for work I am doing as a contractor for the company? What forms do I need to fill out?
First, the LLC operates as tax partnership (“TP”) as the default tax status if no election has been made as noted in Treasury Regulation Section 301.7701-3(b)(i). For legal purposes, we have a LLC. For tax purposes we have a tax partnership. Since we are discussing a tax issue here, we will discuss the issue from the perspective of a TP.A partner cannot under any circumstances be an employee of the TP as Revenue Ruling 69-184 dictated such. And, the 2016 preamble to Temporary Treasury Regulation Section 301.7701-2T notes the Treasury still supports this revenue ruling.Though a partner can engage in a transaction with the TP in a non partner capacity (Section 707a(a)).A partner receiving a 707(a) payment from the partnership receives the payment as any stranger receives a payment from the TP for services rendered. This partner gets treated for this transaction as if he/she were not a member of the TP (Treasury Regulation Section 1.707-1(a).As an example, a partner owns and operates a law firm specializing in contract law. The TP requires advice on terms and creation for new contracts the TP uses in its business with clients. This partner provides a bid for this unique job and the TP accepts it. Here, the partner bills the TP as it would any other client, and the partner reports the income from the TP client job as he/she would for any other client. The TP records the job as an expense and pays the partner as it would any other vendor. Here, I am assuming the law contract job represents an expense versus a capital item. Of course, the partner may have a law corporation though the same principle applies.Further, a TP can make fixed payments to a partner for services or capital — called guaranteed payments as noted in subsection (c).A 707(c) guaranteed payment shows up in the membership agreement drawn up by the business attorney. This payment provides a service partner with a guaranteed payment regardless of the TP’s income for the year as noted in Treasury Regulation Section 1.707-1(c).As an example, the TP operates an exclusive restaurant. Several partners contribute capital for the venture. The TP’s key service partner is the chef for the restaurant. And, the whole restaurant concept centers on this chef’s experience and creativity. The TP’s operating agreement provides the chef receives a certain % profit interest but as a minimum receives yearly a fixed $X guaranteed payment regardless of TP’s income level. In the first year of operations the TP has low profits as expected. The chef receives the guaranteed $X payment as provided in the membership agreement.The TP allocates the guaranteed payment to the capital interest partners on their TP k-1s as business expense. And, the TP includes the full $X guaranteed payment as income on the chef’s K-1. Here, the membership agreement demonstrates the chef only shares in profits not losses. So, the TP only allocates the guaranteed expense to those partners responsible for making up losses (the capital partners) as noted in Treasury Regulation Section 707-1(c) Example 3. The chef gets no allocation for the guaranteed expense as he/she does not participate in losses.If we change the situation slightly, we may change the tax results. If the membership agreement says the chef shares in losses, we then allocate a portion of the guaranteed expense back to the chef following the above treasury regulation.As a final note, a TP return requires knowledge of primary tax law if the TP desires filing a completed an accurate partnership tax return.I have completed the above tax analysis based on primary partnership tax law. If the situation changes in any manner, the tax outcome may change considerably. www.rst.tax
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