arthurllp.com


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Income_Tax_Rules

Section / Rule Number Content


111A Application for reduction of the amount of minimum distribution by a company.
111AA Conditions for reference to Valuation Officers
111AB Form of report of valuation by registered valuer
111B Publication and circulation of Board's order
112 Search and seizure
112A Inquiry under section 132
112B Release of articles under section 132(5)
112C Release of remaining assets
112D Requisition of books of account, etc.
112E Form of information under section 133B(1)
112F. Class or Classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year.
113 Disclosure of information respecting assessees
114 Application for allotment of a permanent account number
114A Application for allotment of a tax deduction account number
114AA Application for allotment of a tax collection account number
114B All documents pertaining to the transactions in relation to which Permanent Account Number or General Index Register Number to be quoted for the purpose of clause (c) of sub-section (5) of section 139A
114C Class or classes of persons to whom provisions of section 139A shall not apply
114D Time and manner in which persons referred to in sub- rule (2) of rule 114C, shall furnish the copies of Form No. 60 and Form No. 61
114DA Furnishing of Annual Statement by a non-resident having Liaison Office in India.
114DB Information or documents to be furnished under section 285A
114E Furnishing of Annual Information Return
114F Definitions.- For the purpose of this rule and rules 114G and 114H
114G Information to be maintained and reported
114H Due diligence requirement
115 Rate of exchange for conversion into rupees of income expressed in foreign currency
115A Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48 of the Income-...
116 Return of interest paid.
117 Return of dividends paid.
117A Reduction or waiver of interest payable under section 139
117B Form of statement under section 222 or section 223
117C Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
118 Levy of interest under section 220(2) where a recovery certificate is not issued.
119 Levy of interest under section 220(2) in a case where a recovery certificate is issued.
119A Procedure to be followed in calculating interest
119AA Modes of payment for the purpose of section 269SU
120 Form for furnishing particulars by contractor.
121 Procedure for imposition of fine.
121A Form of statement to be furnished by producer of cinematograph films
122 Notice in respect of properties held benami.
123 Application for obtaining certified copies of certain notices
124 Fees for obtaining certified copy of notice
125 Electronic payment of tax
126 Computation of period of stay in India in certain cases
127 Service of notice, summons, requisition, order and other communication.
127A.Authentication of notices and other documents
128 Foreign Tax Credit
129 Form of application under section 270AA.
130 Omission of certain rules and Forms and savings
131 Electronic furnishing of Forms, Returns, Statements, Reports, orders etc
114AAA Manner of making permanent account number inoperative
114BA. Transactions for the purposes of clause (vii) of sub-section (1) of section 139A
114BB Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A
132. Application for recomputation of income under sub-section (18) of section 155
133 Calculation of net winnings from online games for purpose of section 115BBJ.
114AAB Class or classes of person to whom provisions of section 139A shall not apply.
134 Application under sub-section (20) of section 155 regarding credit of tax deduction at source.
114-I Annual Information Statement.

Corporate Secretarial & Compliance Services

The firm specializes in providing comprehensive secretarial services ensuring compliance with corporate legislation. Services include the preparation and filing of statutory forms, maintenance of statutory registers, compliance with the Companies Act, drafting of notices for meetings, and preparation of annual reports.

Mergers & Acquisitions (M&A) & Corporate Restructuring

Arthur & Co. LLP has extensive experience in handling mergers, demergers, acquisitions, and corporate restructuring. The firm provides end-to-end services, including due diligence, structuring of transactions, and assisting with regulatory approvals and filings with authorities like NCLT and SEBI

Insolvency & Bankruptcy Matters

With a strong expertise in the Insolvency and Bankruptcy Code (IBC), 2016, the firm provides services related to Corporate Insolvency Resolution Process (CIRP), drafting Information Memorandums, Resolution Plans, and conducting Committee of Creditors (COC) meetings. It also assists clients in loan restructuring and managing financial crises.

Secretarial Audits & Corporate Governance

The firm conducts detailed secretarial audits for public and private companies, ensuring statutory compliance and good corporate governance practices. This includes preparing and filing annual returns, auditing corporate governance reports, and assisting clients in maintaining the transparency and accountability of their corporate structures.

Legal Advisory & Dispute Resolution

Arthur & Co. LLP offers expert legal advisory services on a wide range of corporate matters, including the drafting of commercial contracts, shareholder agreements, joint ventures, mergers, and acquisitions. The firm also represents clients in dispute resolution and regulatory proceedings before various forums, including NCLT and SEBI.

Taxation & Financial Services

The firm provides expert services in income tax planning, GST advisory and compliance, and financial documentation. It also assists businesses in preparing financial reports and ensuring compliance with tax laws.

Intellectual Property (IP) Services

The firm offers comprehensive trademark registration, protection, and enforcement services, helping clients safeguard their intellectual property rights.

Regulatory Compliances (SEBI, FEMA, RBI, Stock Exchanges)

The firm provides guidance on regulatory compliance under various laws, including the Securities and Exchange Board of India (SEBI), Foreign Exchange Management Act (FEMA), and Reserve Bank of India (RBI) regulations. Services also extend to stock exchange compliances, including SME listing and revocation of suspension of trading of securities.

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