arthurllp.com


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Income_Tax_Act

Section / Rule Number Content


110 Determination of tax where total income includes income on which no tax is payable
111 Tax on accumulated balance of recognised provident fund
111A Tax on short-term capital gains in certain cases
112 Tax on long-term capital gains
112A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
113 Tax in the case of block assessment of search cases
114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]
115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
115A Tax on dividends, royalty and technical service fees in the case of foreign companies
115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer
115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
115B Tax on profits and gains of life insurance business
115BA Tax on income of certain domestic companies
115BAA Tax on income of certain domestic companies.
115BAB Tax on income of certain new domestic manufacturing companies.
115BAC Tax on income of individuals and Hindu undivided family.
115BAD Tax on income of certain resident co-operative societies.
115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
115BBA Tax on non-resident sportsmen or sports associations
115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds
115BBC Anonymous donations to be taxed in certain cases
115BBD Tax on certain dividends received from foreign Companies
115 BBDA Tax on certain dividends received from domestic companies
115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
115BBF Tax on income from patent
115BBG Tax on income from transfer of carbon credits.
115BBH Tax on income from virtual digital assets
115BBI Specified income of certain institutions
115BAE Tax on income of certain new manufacturing co-operative societies.
‘115BBJ Tax on winnings from online games.

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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