arthurllp.com


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Income_Tax_Act

Section / Rule Number Content


66 Total income
67 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
67A Method of computing a member's share in income of association of persons or body of individuals
68 Cash credits
69 Unexplained investments
69A Unexplained money, etc.
69B Amount of investments, etc., not fully disclosed in books of account
69C Unexplained expenditure, etc.
69D Amount borrowed or repaid on hundi
70 Set off of loss from one source against income from another source under the same head of income
71 Set off of loss from one head against income from another
71A Transitional provisions for set off of loss under the head "Income from house property"
71B Carry forward and set off of loss from house property
72 Carry forward and set off of business losses
72A Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
72AA Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases
72AB Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co-operative banks
73 Losses in speculation business
73A Carry forward and set off of losses by specified business
74 Losses under the head "Capital gains"
74A Losses from certain specified sources falling under the head "income from other sources"
75 Losses of firms
76 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
78 Carry forward and set off of losses in case of change in constitution of firm or on succession
79 Carry forward and set off of losses in the case of certain companies
79A No set off of losses consequent to search, requisition and survey.
80 Submission of return for losses

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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