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The concept of One Person Company [OPC] is a new form of business, introduced by The Companies Act, 2013, thereby enabling Entrepreneur(s) carrying on the business in the Sole-Proprietor form of business to enter into a Corporate Framework. As per Section 2(62) of the Company’s Act 2013, a company can be formed with just 1 Director and 1 member. It is a form of a company where the compliance requirements are lesser than that of a private company. It needs a nominee to be appointed in the company who will take care all the proceedings in case the sole member cease to exist.
Tax planning is the analysis of one's financial situation from a tax efficiency point of view so as to plan one's finances in the most optimized manner.
For GST, the term Aggregate Turnover implies all provisions made by the assessable individual whether all alone or sake of a foremost.
A tax return is a form(s) filed with a taxing authority that reports income, expenses, and other pertinent tax information.