arthurllp.com


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Income_tax_2025

Section / Rule Number Content


Legal representative
Representative assessee.
Liability of representative assessee
Right of representative assessee to recover tax paid.
Who may be regarded as agent
Charge of tax where share of beneficiaries unknown
Method of computing a member’s share in income of association of persons or body of individuals.
Share of member of association of persons or body of individuals in income of association or body.
Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Executor
Succession to business or profession otherwise than on death.
Effect of order of tribunal or court in respect of business reorganisation.
Assessment after partition of Hindu undivided family.
Shipping business of non-residents.
Assessment of persons leaving India
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Assessment of persons likely to transfer property to avoid tax
Discontinued business
Association dissolved or business discontinued.
Company in liquidation
Liability of directors of private company
Charge of tax in case of a firm
Assessment as a firm
Assessment when section 325 not complied with.
Change in constitution of a firm.
Succession of one firm by another firm.
Joint and several liability of partners for tax payable by firm.
Firm dissolved or business discontinued.
Application for registration.
Switching over of regimes
Tax on income of registered non-profit organisation.
Regular income
Taxable regular income.
Charge of tax in case of oral trust.
Specified income.
Income not to be included in regular income.
Corpus donation.
Deemed corpus Income
Application of Income
Accumulated Income
Deemed accumulated income.
Business undertaking held as property.
Restriction on commercial activities by a registered non-profit organisation.
Restriction on commercial activities by registered non-profit organisation
Books of account.
Audit
Return of income
Permitted modes of investment.
Specified violation
Tax on accreted income
Other violations.
Application for approval for purpose of section 133(1)(b)(ii).
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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