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Income_tax_2025

Section / Rule Number Content


439. Penalty for under-reporting and misreporting of income
440. Immunity from imposition of penalty
441. Failure to keep, maintain or retain books of account, documents
442. Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
443. Penalty in respect of certain income
444. Penalty for false entry etc in books of accounts
445. Benefits to related persons
446. Failure to get accounts audited
447. Penalty for failure to furnish report under section 172
448. Penalty for failure to deduct tax at source
449. Penalty for failure to deduct tax at source.
450. Penalty for failure to comply with provisions of section 185.
451. Penalty for failure to comply with provisions of section 186
452. Penalty for failure to comply with provisions of section 187.
453. Penalty for failure to comply with provisions of section 188
454. Penalty for failure to furnish statement of financial transaction or reportable account.
455. Penalty for furnishing inaccurate statement of financial transaction or reportable account
456. Penalty for failure to furnish statement or information or document by an eligible investment fund
457. Penalty for failure to furnish information or document under section 171
458. Penalty for failure to furnish information or document under section 506
459. Penalty for failure tofurnish report or for furnishing inaccurate report under section 511.
460. Penalty for failure to submit statement under section 505.
461. Penalty for failure to furnish statements, etc
462. Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d)
463. Penalty for furnishing incorrect information in reports or certificates
464. Penalty for failure to furnish statements, etc.
465. Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
466. Penalty for failure to comply with the provisions of section 254.
467. Penalty for failure to comply with the provisions of section 262.
469. Power to reduce or waive penalty, etc., in certain cases
470. Penalty not to be imposed in certain cases
471. Procedure
472. Bar of limitation for imposing penalties.
468. Penalty for failure to comply with the provisions of section 397.

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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