Page 3 - Notes
P. 3
g. continuity
3. Joint hindu Family Business – Meaning and its fiver features.
a.creation
b.liability
c.rights of accounts
d.minor as amember
e. membership
4.Legal formalities involved in sole proprietorship – business name, open a current account,PAN card
and tax registration
5.Suitability of partnership form of business – small and medium scale industries,
SUB-TOPIC: - Joint-stock company and Co-operative society
NOTES:
1.Joint stock company: Definition, its seven features, four merits and four demerits
2.Features:-
voluntary association
artificial person
separate legal entity
common seal
limited liability
transferability of shares
diffusion of ownership and management
3.Forms of company : Private company and Public Company, and their differences with Basis.
4.Legal formalities to start a JSCo.
5. steps in incorporation
6.Excise and Custom Duty
7. District Industrial center (DIC)
8.Fringe benefit tax
9.Apply for TAN &PAN
10. Permission required at the construction stage
11.Employee Provident fund ( ( EPF)
12.Employee state insurance Scheme (ESIC)
13. Co-operative society and its seven features
Registration under Co-op soc. Act,1912
Voluntary association
Minimum and maximum number of members
Service motive
Capital &ROI
Limited liability
Govt. control

