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Income_tax_2025

Section / Rule Number Content


26. Income under head “Profits and gains of business or profession”.
27. Manner of computing profits and gains of business or profession.
28. Rent, rates, taxes, repairs and insurance.
29. Deductions related to employee welfare.
30. Deduction on certain premium.
31. Deduction for bad debt and provision for bad and doubtful debt.
32. Other deductions
33. Deduction for Depreciation
34. General conditions for allowable deductions.
35. Amounts not deductible in certain circumstances.
36. Expenses or payments not deductible in certain circumstances.
37. Certain deductions allowed on actual payment basis only.
38. Certain sums deemed as profits and gains of business or profession.
39. Computation of actual cost.
40. Special provision for computation of cost of acquisition of certain assets
41. Written down value of depreciable asset
42. Capitalising impact of foreign exchange fluctuation
43.Taxation of foreign exchange fluctuation
44. Amortisation of certain preliminary expenses.
45. Expenditure on scientific research
46. Capital expenditure of specified business.
47. Expenditure on agricultural extension project and skill development project.
48. Tea development account, coffee development account and rubber development account.
49. Site Restoration Fund
50. Special provision in case of trade, profession or similar association.
51. Amortisation of expenditure for prospecting certain minerals.
52. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
53. Full value of consideration for transfer of assets other than capital assets in certain cases.
54. Business of prospecting for mineral oils.
55. Insurance business
56. Special provision in case of interest income of specified financial institutions.
57. Revenue recognition for construction and service contracts.
58. Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
59. Computation of royalty and fee for technical services in hands of non- residents.
60. Deduction of head office expenditure in case of non- residents.
61. Special provision for computation of income on presumptive basis in respect of certain business activities of certain non- residents.
62. Maintenance of books of account.
63. Tax audit.
64. Special provision for computing deductions in case of business reorganisation of co-operative banks.
65. Interpretation for purposes of section 64
66. Interpretation
Proof of entries in records or documents.

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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