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Income_tax_2025

Section / Rule Number Content


Determination of tax where total income includes income on which no tax is payable.
Tax on accumulated balance of recognised provident fund.
Tax in case of block assessment of search cases.
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
Tax on certain incomes
Tax on income referred to in sections 102 to 106
Tax on short- term capital gains in certain cases.
Tax on long-term capital gains
Tax on long- term capital gains in certain cases.
Tax on income of certain manufacturing domestic companies.
Tax on income of certain domestic companies.
Tax on income of new manufacturing domestic companies.
New tax regime for individuals, Hindu undivided family and others.
Tax on income of certain resident co- operative societies.
Tax on income of certain new manufacturing co-operative societies
Conditions for tax on income of certain companies and co-operative societies.
Special provision for minimum alternate tax and alternate minimum tax
Tax on dividends, royalty and fees for technical service in case of foreign companies
Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
Tax on non- resident sportsmen or sports associations.
Interpretation
Special provision for computation of total income of non-residents.
Tax on investment income and long-term capital gains.
Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
Return of income not to be furnished in certain cases.
Benefit under Chapter to be available in certain cases even after assessee becomes resident.
Chapter not to apply if the assessee so chooses.
Conversion of an Indian branch of foreign company into subsidiary Indian company.
Foreign company said to be resident in India.
Tax on income from securitisation trusts.
Tax on income in case of venture capital undertakings.
Tax on income of unit holder and business trust.
Tax on income of investment fund and its unit holders.
Income from business of operating qualifying ships.
Tonnage tax scheme.
Computation of tonnage income
Relevant shipping income and exclusion from book profit.
Depreciation and gains relating to tonnage tax assets.
Exclusion of deduction, loss, set off, etc
Method of opting of tonnage tax scheme and validity.
Certain conditions for applicability of tonnage tax scheme
Amalgamation and demerger.
Avoidance of tax and exclusion from tonnage tax scheme.
Interpretation.

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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