Search Details of Company CIN, GLN, LLPIN using Company Name

Know, Check, Search, Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc. one can find the Company Corporate Identity Number (CIN) or Global Location Number (GLN) or Limited Liability Partnership Identification Number (LLPIN) for registration of new company, checking the Status of Company, change of name or searching any data based on CIN/GLN/LLPIN of the company from MCA/ROC website. Anyone can search or find CIN Number of company or LLPIN number of LLP based on ROC Registration number of such company, Search based on existing company/LLP name, Search based of Inactive CIN, Search based on Old Name of Company/LLP.

Search based on Existing Company/LLP Name: Search word or name which ends, Is, Starts with or contains anywhere.

Search Company CIN/GLN/LLPIN Check Company CIN based on name of company, Search ROC Address

Search based on ROC Registration Number can be done for following ROC’s

  • Name of ROC: STATE COVERED IN ROC
  • ROC HYDERABAD: ANDHRA PRADESH
  • ROC SHILLONG: ASSAM, MEGHALAYA, MANIPURA, TRIPURA, MIZORAM, NAGALAND & ARUNACHAL PRADESH
  • ROC PATNA: BIHAR & JHARKHAND
  • ROC RANCHI
  • ROC GOA: GOA, DAMAN & DIU
  • AOL (acting ROC cum OL) J&K: JAMMU AND KASHMIR
  • ROC ERNAKULAM: KERALA
  • ROC MUMBAI:  MUMBAI
  • ROC PUNE: PUNE, MAHARASHTRA
  • ROC PUDUCHERRY: PUDUCHERRY
  • ROC JAIPUR: RAJASTHAN
  • ROC KANPUR & NAINITAL: UTTAR PRADESH & UTTARAKHAND
  • ROC KALKATA: WEST BENGAL
  • ROC CHENNAI: CHENNAI
  • ROC COIMBATORE:  COIMBATORE, TAMILNADU
  • ROC CHANDIGARH and SHIMLA: PUNJAB, CHANDIGARH & HIMACHAL PRADESH
  • ROC CUTTACK: ORISSA
  • ROC GWALIOR CUM BILASPUR: MADHYA PRADESH & CHHATTISGARH
  • ROC BANGALORE: KARNATAKA
  • ROC AHMEDABAD: GUJARAT
  • ROC DELHI: DELHI & HARYANA

List of Income that is Exempt from Income Tax

There are different income which are exempted from Income Tax in India. Since the formation of Indian Income Tax Act, 1961 government has exempted certain income from payment of Income tax and this list of exempted income is increasing from that day. One of the few reason for creating this list is to avoid double taxation of Income, second is to give the benefit to underprivileged and third is to give benefit to government employees posted outside and foreign diplomats posted in India. One of the main Income which is exempted from Tax is Income from Agriculture and other is dividend Income in hands of Shareholder on which company pays the dividend distribution tax directly.

In the following cases Income is exempt from Income tax:-

  1. Agriculture Income [Sec. 10(1)]
  2. Payments received from family income by a member of HUF [Sec. 10(2)]
  3. Share of profit from a firm [Sec. 10(2A)]
  4. Interest received by a non resident from prescribed securities [Sec. 10(4)]
  5. Interest received by a person who is resident outside India on amounts credited in the non-resident (External) account [Sec. 10(4)]
  6. Leave travel concession provided by as employer to his Indian citizen employee [Sec. 10(5)]
  7. Remuneration received by foreign diplomats of all categories [Sec. 10(6)]
  8. Salary received by a foreign citizen as an employee of a foreign enterprise provided his stay in India does not exceed 90 days [Sec. 10(6)(vi)]
  9. Salary received by a non-resident foreign citizen as a member of ship’s crew provided his total stay in India does not exceed 90 days [Sec. 10(6)(vii)]
  10. Remuneration received by an employee, being a foreign national, of a foreign government deputed in India for training in a Government establishment or public sector undertaking [Sec. 10(6)(xi)]
  11. Tax paid on behalf of foreign companies [Sec. 10(6A)]
  12. Tax paid by Government or an Indian concern in case of a non-resident / foreign company [Sec. 10(6B)]
  13. Income arising to notified foreign companies from services provided in or outside India in project connected with the security of India [Sec. 10(6C)]
  14. Foreign allowance granted by the Government of India to its employees posted abroad [Sec. 10(7)]
  15. Remuneration received from a foreign Government by an individual who is in India in connection with any sponsored co-operative technical assistance programme with a foreign Government and the income of the family members of such employee [Sec. 10(8)and(9)]
  16. Remuneration / fee received by non-received consultants and their foreign employees [Sec. 10(8A),(8B) and (9)]
  17. Death-cum-retirement gratuity [Sec. 10(10)]
  18. Commuted value of pension and any payment received by way of commutation of pension by as individual out of annuity plan of LIC or any other insurer from a fund set up by that corporation or insurer [Sec. 10(10A)]
  19. Leave salary [Sec. 10(10AA)]
  20. Retrenchment compensation [Sec. 10(10B)]
  21. Compensation received by victims of Bhopal gas leak disaster [Sec. 10(10BB)]
  22. Compensation from the Central Government or a state Government or a local authority received by an individual or his legal heir on account of any disaster [Sec. 10(10BC)]
  23. Compensation received from a public sector company at the time of voluntary retirement or separation [Sec. 10(10C)]
  24. Tax on perquisite paid by employer [Sec. 10(10CC)]
  25. Any sum (including bonus) on life insurance policy (not being a keyman insurance policy) [Sec. 10(10D)]
  26. Any amount from provident fund paid to retiring employee [Sec. 10(11)]
  27. Amount from an approved superannuation fund to legal heirs of the employee [Sec. 10(13)]
  28. House rent allowance subject to certain limits [Sec. 10(13A)]
  29. Special allowance granted to an employee [Sec. 10(14)]
  30. Interest from certain exempted securities [Sec. 10(15)]
  31. Payment made by an Indian company, engaged in the business of operation of an aircraft, to acquire an aircraft on lease from a foreign Government or foreign enterprise [Sec. 10(15A)]
  32. Scholarship granted to meet the cost of education [Sec. 10(16)]
  33. Daily allowance of a member of parliament or state Legislature (entire amount is exempt), any other allowance subject to certain conditions [Sec. 10(17)]
  34. Rewards given by the central or state Government for literary, scientific or artistic work or attainment or for service for alleviating or for service for alleviating the distress of the poor, the weak and the ailing, or for proficiency in sports and games or gallantry awards approved by the Government [Sec. 10(17A)]
  35. Pension and family pension of gallery award winners [Sec. 10(18)]
  36. Family pension received by family members of armed forces [Sec. 10(19)]
  37. National property income of any one place occupied by a former ruler [Sec. 10(19A)]
  38. Income from local authorities [Sec. 10(20)]
  39. Any income of housing boards constituted in India for planning, development or improvement of cities, town or villages [Sec. 10(20A)]
  40. Any income of an approved scientific research association [Sec. 10(21)]
  41. Income of specified non- agencies [Sec. 10(22B)]
  42. Any income (other than interest on securities income from property income received for rendering any specific services and income by way of interest or dividends) of approved professional bodies [Sec. 10(23A)]
  43. Any income received by any person on behalf of any regimental fund or non public fund established by the armed forces of the union for the welfare of the past and present members of the such forces or their dependents [Sec. 10(23AA)]
  44. Income of funds established for the welfare of employees [Sec. 10(23AAA)]
  45. Any income of the pension fund set by LIC or any other insurer approved by the controller of insurance or insurance Regulatory and development authority [Sec. 10(23AAB)]
  46. any income (other than business income) of a trust or a society approved by Khadi and village industries commission [Sec. 10(23B)]
  47. Income of an authority whether known as Khadi and village industries board or by any other name for the development of Khadi and village industries [Sec. 10(23BB)]
  48. Income of the European Economic Community derived in India by way of, interest, dividends or capital gains in certain cases [Section 10(23BBB)]
  49. Any income arising to anybody or authority established, constituted or appointed under any enactment for the administration of public religious or charitable trusts or endowments or societies for religious or charitable purposes [Section 10(23BBA)]
  50. Income of SAARC Fund for Regional Projects, set up by Colombo Declaration [Section 10(23BBC)]
  51. Any income of Secretariat of Asian Organisation of Supreme Audit Institutions [Section 10(23BBD)]
  52. Any income received by any person on behalf of specified national funds and approved public charitable trust or institution [Section 10(23C)]
  53. Income of Mutual Fund set up by — a public sector bank or a public financial institution [Section 10(23D)]
  54. Any income by way of dividend, or long term capital gains of venture capital funds and venture capital companies [Section 10(23F)]
  55. Income of a member of Scheduled Tribe, living in Nagaland, Manipur, Tripura, Arunachal Pradesh and Mizoram from any source arising by reason of his employment therein and income by way of dividend and interest on securities [Section 10(26)]
  56. Any income accruing or arising to any resident of Ladakh from any source therein or out of India before the assessment year 1989-90, provided that such person was resident in Ladakh in the previous year relevant to the assessment year 1962-63 [Section 10(26A)]
  57. Any income of a statutory Central or State corporation or of a body/institution, financed by the Government formed for promoting the interest of Scheduled Castes/Tribes [Section 10(26B)]
  58. Income of co-operative society formed for promoting interests of members of Scheduled Castes/Scheduled Tribes [Section 10(27)]
  59. Income by way of subsidy from Tea Board for replanting or replacement of tea bushes or for the purpose of rejuvenation or consolidation of areas used for cultivation of tea in India [Section 10(30)]
  60. Subsidy received by planters of Rubber, Coffee, Cardamon [Section 10(31)]
  61. Income of a minor child up to Rs. 1,500 in respect of each minor child whose income is includible under section 64(1A) [Section 10(32)]
  62. Any income by way of Capital gains on transfer of US-64 units [Section 10(33)]
  63. Dividend on or after April, 2003 from domestic companies [Section 10(34)]
  64. Income on units of Mutual Funds on or after April 1, 2003 [Section 10(35)]
  65. Long term Capital gains on transfer of listed Equity Shares purchased during 1-3-2003 to 29-2-2004 [Section 10(36)]
  66. Capital gain to individual/HUF on compensation received on compulsory acquisition of urban agriculture land [Section 10(37)]
  67. Long term capital gain in some cases [Section 10(38)]
  68. Sum received without consideration from international sporting event held in India [Section 10(39)]
  69. Income of Industrial Units situated in trade-free zones, specified technology parks etc. [Section 10A]
  70. Income from specified 100% export oriented undertakings [Section 10B]
  71. Income from property held for approved charitable or religious purposes [Section 11]
  72. Specified Income of Registered political parties [Section 13A]

Exemptions on Interest on Bonds/Debentures of Public Sector Companies

Section 10 of the Income tax act,1961 deals with the Income which are exempted from Income Tax and  as per 10(15) of the Income Tax Act,1961 income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government subject to such conditions and limits as prescribed are exempted from Income Tax.

As per Section 10(15) of the income Tax Act, 1961

(i)     income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits as the Central Government may, by notification in the Official Gazette, specify in this behalf, subject to such conditions and limits as may be specified in the said notification ;

(iib)    in the case of an individual or a Hindu undivided family, interest on such Capital Investment Bonds as the Central Government may, by notification in the Official Gazette, specify in this behalf :

Provided that the Central Government shall not specify, for the purposes of this sub-clause, such Capital Investment Bonds on or after the 1st day of June, 2002;

(iic)     in the case of an individual or a Hindu undivided family, interest on such Relief Bonds as the Central Government may, by notification in the Official Gazette, specify in this behalf ;

(iid)     interest on such bonds, as the Central Government may, by notification in the Official Gazette, specify, arising to—

 (a) a non-resident Indian, being an individual owning the bonds ; or

 (b) any individual owning the bonds by virtue of being a nominee or survivor of the non-resident Indian ; or

 (c) any individual to whom the bonds have been gifted by the non-resident Indian :

Provided that the aforesaid bonds are purchased by a non-resident Indian in foreign exchange and the interest and principal received in respect of such bonds, whether on their maturity or otherwise, is not allowable to be taken out of India :

Provided further that where an individual, who is a non-resident Indian in any previous year in which the bonds are acquired, becomes a resident in India in any subsequent year, the provisions of this sub-clause shall continue to apply in relation to such individual :

Provided also that in a case where the bonds are encashed in a previous year prior to their maturity by an individual who is so entitled, the provisions of this sub-clause shall not apply to such individual in relation to the assessment year relevant to such previous year :

Provided also that the Central Government shall not specify, for the purposes of this sub-clause, such bonds on or after the 1st day of June, 2002.]

Explanation.—For the purposes of this sub-clause, the expression “non-resident Indian” shall have the meaning assigned to it in clause (e) of section 115C;

(iii)     interest on securities held by the Issue Department of the Central Bank of Ceylon constituted under the Ceylon Monetary Law Act, 1949;

(iiia)     interest payable to any bank incorporated in a country outside India and authorised to perform central banking functions in that country on any deposits made by it, with the approval of the Reserve Bank of India, with any scheduled bank.

Explanation.—For the purposes of this sub-clause, “scheduled bank” shall have the meaning assigned to it in clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36;

(iiib)     interest payable to the Nordic Investment Bank, being a multilateral financial institution constituted by the Governments of Denmark, Finland, Iceland, Norway and Sweden, on a loan advanced by it to a project approved by the Central Government in terms of the Memorandum of Understanding entered into by the Central Government with that Bank on the 25th day of November, 1986;

(iiic)     interest payable to the European Investment Bank, on a loan granted by it in pursuance of the framework-agreement for financial co-operation entered into on the 25th day of November, 1993 by the Central Government with that Bank;]

(iv)     interest payable—

(a) by Government or a local authority on moneys borrowed by it before the 1st day of June, 2001 from, or debts owed by it before the 1st day of June, 2001 to, sources outside India;

(b)  by an industrial undertaking in India on moneys borrowed by it under a loan agreement entered into before the 1st day of June, 2001 with any such financial institution] in a foreign country as may be approved in this behalf by the Central Government by general or special order ;

(c) by an industrial undertaking in India on any moneys borrowed or debt incurred by it before the 1st day of June, 2001] in a foreign country in respect of the purchase outside India of raw materials or components] or capital plant and machinery, to the extent to which such interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf having regard to the terms of the loan or debt and its repayment.

[Explanation 1.]—For the purposes of this item, “purchase of capital plant and machinery” includes the purchase of such capital plant and machinery under a hire-purchase agreement or a lease agreement with an option to purchase such plant and machinery.

[Explanation 2.—For the removal of doubts, it is hereby declared that the usance interest payable outside India by an undertaking engaged in the business of ship-breaking in respect of purchase of a ship from outside India shall be deemed to be the interest payable on a debt incurred in a foreign country in respect of the purchase outside India;

(d) by the Industrial Finance Corporation of India established by the Industrial Finance Corporation Act, 1948 (15 of 1948), or the Industrial Development Bank of India established under the Industrial Development Bank of India Act, 1964 (18 of 1964), or the Export-Import Bank of India established under the Export-Import Bank of India Act, 1981 (28 of 1981), or the National Housing Bank established under section 3 of the National Housing Bank Act, 1987 (53 of 1987), or the Small Industries Development Bank of India established under section 3 of the Small Industries Development Bank of India Act, 1989 (39 of 1989),] or the Industrial Credit and Investment Corporation of India [a company formed and registered under the Indian Companies Act, 1913 (7 of 1913)], on any moneys borrowed by it from sources outside India before the 1st day of June, 2001, to the extent to which such interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf, having regard to the terms of the loan and its repayment;

[(e) by any other financial institution established in India or a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act), on any moneys borrowed by it from sources outside India before the 1st day of June, 2001] under a loan agreement approved by the Central Government where the moneys are borrowed either for the purpose of advancing loans to industrial undertakings in India for purchase outside India of raw materials or capital plant and machinery or for the purpose of importing any goods which the Central Government may consider necessary to import in the public interest, to the extent to which such interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf, having regard to the terms of the loan and its repayment;

(f) by an industrial undertaking in India on any moneys borrowed by it in foreign currency from sources outside India under a loan agreement approved by the Central Government before the 1st day of June, 2001] having regard to the need for industrial development in India, to the extent to which such interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf, having regard to the terms of the loan and its repayment;

(fa) by a scheduled bank to a non-resident or to a person who is not ordinarily resident within the meaning of sub-section (6) of section 6 on deposits in foreign currency where the acceptance of such deposits by the bank is approved by the Reserve Bank of India.

Explanation.—For the purposes of this item, the expression “scheduled bank” means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970), or under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (40 of 1980), or any other bank being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934), but does not include a co-operative bank;]

(g) by a public company formed and registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes, [being a company eligible for deduction under clause (viii) of sub-section (1) of section 36 on any moneys borrowed by it in foreign currency from sources outside India under a loan agreement approved by the Central Government before the 1st day of June, 2003, to the extent to which such interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf, having regard to the terms of the loan and its repayment.

Explanation.—For the purposes of items (f), (fa) and (g), the expression “foreign currency” shall have the meaning assigned to it in the Foreign Exchange Regulation Act, 1973 (46 of 1973);]

(h) by any public sector company in respect of such bonds or debentures and subject to such conditions, including the condition that the holder of such bonds or debentures registers his name and the holding with that company, as the Central Government may, by notification in the Official Gazette, specify in this behalf;

(i)     by Government on deposits made by an employee of the Central Government or a State Government or a public sector company, in accordance with such scheme as the Central Government may, by notification in the Official Gazette, frame in this behalf, out of the moneys due to him on account of his retirement, whether on superannuation or otherwise.

Explanation 1.—For the purposes of this sub-clause, the expression “industrial undertaking” means any undertaking which is engaged in—

  (a) the manufacture or processing of goods; or

(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other information device; or]

  (b) the business of generation or distribution of electricity or any other form of power; or

(ba) the business of providing telecommunication services; or

  (c) mining; or

  (d) the construction of ships; or

da) the business of ship-breaking; or

(e) the operation of ships or aircrafts or construction or operation of rail systems.

Explanation 1A.—For the purposes of this sub-clause, the expression “interest” shall not include interest paid on delayed payment of loan or on default if it is in excess of two per cent per annum over the rate of interest payable in terms of such loan.]

Explanation 2.—For the purposes of this clause, the expression “interest” includes hedging transaction charges on account of currency fluctuation;

(v)     interest on—

   (a) securities held by the Welfare Commissioner, Bhopal Gas Victims, Bhopal, in the Reserve Bank’s SGL Account No. SL/DH 048;

  (b) deposits for the benefit of the victims of the Bhopal gas leak disaster held in such account, with the Reserve Bank of India or with a public sector bank, as the Central Government may, by notification in the Official Gazette, specify, whether prospectively or retrospectively but in no case earlier than the 1st day of April, 1994 in this behalf.

Explanation.—For the purposes of this sub-clause, the expression “public sector bank” shall have the meaning assigned to it in the Explanation to clause (23D);]

(vi) interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 notified by the Central Government;]

(vii) interest on bonds—

  (a) issued by a local authority or by a State Pooled Finance Entity; and

 (b) specified by the Central Government by notification in the Official Gazette.

Explanation.—For the purposes of this sub-clause, the expression “State Pooled Finance Entity” shall mean such entity which is set up in accordance with the guidelines for the Pooled Finance Development Scheme notified by the Central Government in the Ministry of Urban Development;]

(viii) any income by way of interest received by a non-resident or a person who is not ordinarily resident, in India on a deposit made on or after the 1st day of April, 2005, in an Offshore Banking Unit referred to in clause (u) of section 2 of the Special Economic Zones Act, 2005;