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Income_tax_2025

Section / Rule Number Content


122. Deductions to be made in computing total income.
123. Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.
124. Deduction in respect of employer and assesseecontribution to pension scheme of Central Government.
125. Deduction in respect of contribution to Agnipath Scheme
126. Deduction in respect of health insurance premia.
127. Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
128. Deduction in respect of medical treatment, etc.
129. Deduction in respect of interest on loan taken for higher education
130. Deduction in respect of interest on loan taken for residential house property
131. Deduction in respect of interest on loan taken for certain house property
132. Deduction in respect of purchase of electric vehicle.
133. Deduction in respect of donations to certain funds, charitable institutions, etc
134. Deductions in respect of rents paid.
135. Deduction in respect of certain donations for scientific research or rural development.
136. Deduction in respect of contributions given by companies to political parties.
137. Deduction in respect of contributions given by any person to political parties.
138. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
139. Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.
140. Special provision in respect of specified business.
141. Deduction in respect of profits and gainsfrom certain industrial undertakings.
142. Deductions in respect of profits and gainsfrom housing projects.
143. Special provisions in respect of certain undertakings in North-Eastern States.
144. Special provisions in respect of newly established Unitsin Special Economic Zones
145. Deduction for businesses engaged in collecting andprocessing of bio-degradable waste.
146. Deduction in respect of additional employee cost.
147. Deductions for income of Offshore Banking Units and Units of International Financial Services Centre.
148. Deduction in respect of certain inter-corporate dividends.
149. Deduction in respect of income of co-operative societies.
150. Interpretation for purposes of section 149
151. Deduction in respect of royalty income, etc., of authors of certain books other than text-books
152. Deduction in respect of royalty on patents.
153. Deduction for interest on deposits.
154. Deduction in case of a person with disability.

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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