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Income_tax_2025

Section / Rule Number Content


Deduction or collection at source and advance payment.
Direct payment
Salary and accumulated balance due to an employee.
Tax to be deducted at source.
Collection of tax at source
Certificates
Tax deducted is income received.
Compliance and reporting
Consequences of failure to deduct or pay or, collect or pay.
Processing
Power of Central Government to relax provisions of this Chapter.
Bar against direct demand on assessee.
Interpretation
Liability_for_payment_of_Advance_tax
Conditions of liability to pay Advance tax
Computation of Advance tax
Payment of advance tax by assessee on his own accord
Payment of advance tax by assessee in pursuance of order of Assessing officer.
When assessee is deemed to be in default
Credit for advance tax
When tax payable and when assessee deemed in default
Penalty payable when tax in default
Certificate by Tax Recovery Officer and validity thereof
Tax Recovery Officer by whom recovery is to be effected
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Other modes of recovery
Recovery through State Government
Recovery of tax in pursuance of agreements with foreign countries.
Recovery of penalties, fine, interest and other sums.
Tax clearance certificate
Recovery by suit or under other law not affected
Recovery of tax arrear in respect of non-resident from his assets
Interest for defaults in payment of advance tax
Interest on excess refund
Fee for default in furnishing statements
Fee for default in furnishing return of income
Fee for default relating to statement or certificate
Fee for default relating to intimation of Aadhaar number

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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