FAQ – MCA Professional Staff Member Login and Registration Process

FAQ – MCA Professional Staff Member Login and Registration Process

Question 1. Who is a “Professional Staff Member”?

A Professional Staff Member refers to any person who is with or on behalf of a Professional of ICSI/ICAI/ICWAI as a staff.

Such members include: – trainees of the professional firms -non-professional members of professional firms etc.

Question 2. Who is a “Professional”?

A Professional or Professional Member is a person who is a member of ICSI/ICAI/ICWAI and registered on MCA portal as ‘Business User’ under ‘Professional’ User Role.

Question 3. I am a member of a Professional Firm. I do not have a Professional Membership Number. Can I register myself as Business User to access the LLP Forms?

Yes, these users can register themselves under ‘Business User’ category as ‘Professional Staff Member’ User Role. These Users will be linked with the Professional Member who is already registered on MCA portal as a ‘Business User’ and they can file all the LLP forms.

Question 4. What is the process to register as ‘Professional Staff Member’?

Below are the Pre-requisites to register as ‘Professional Staff Member’:

(a) Professional Staff Members are linked to one main Professional Member;

(b) The main Professional Member should be registered on MCA portal as ‘Business User’ under ‘Professional’ User Role.

Below are the steps to register as ‘Professional Staff Member’:

Step 1: Please click on ‘Sign In/Sign Up’ on MCA portal at top right corner

Step 2: Please click on ‘Register’

Step 3: Please select ‘Business User’ in User Category and ‘Professional Staff Member’ from the User Role dropdowns

Step 4: Please provide the Income Tax PAN of the Professional Staff Member

Step 5: Please select the Membership Institute from the dropdowns and provide the Membership Number of the main Professional Member:

5. I am a Registered User. What is the process to upgrade to ‘Professional Staff Member’?

• Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
• Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT