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Income_tax_2025

Section / Rule Number Content


67. Capital gains.
68. Capital gains on distribution of assets by companies in liquidation
69. Capital gains on purchase by company of its own shares or other specified securities.
70. Transactions not regarded as transfer.
71. Withdrawal of exemption in certain cases.
72. Mode of computation of capital gains.
73. Cost with reference to certain modes of acquisition.
74. Special provision for computation of capital gains in case of depreciable assets.
75. Special provision for cost of acquisition in case of depreciable asset.
76. Special provision for computation of capital gains in case of Market Linked Debenture.
77. Special provision for computation of capital gains in case of slump sale.
78. Special provision for full value of consideration in certain cases.
79. Special provision for full value of consideration for transfer of share other than quoted share.
80. Fair market value deemed to be full value of consideration in certain cases.
81. Advance money received
82. Profit on sale of property used for residence.
83. Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.
84. Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.
85. Capital gains not to be charged on investment in certain bonds.
86. Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house.
87. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.
88. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.
89. Extension of time for acquiring new asset or depositing or investing amount of capital gains.
90. Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.
91. Reference to Valuation Officer.
Undisclosed income of any other person.

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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