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The_West_Bengal_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


165 Deferment of payment of output tax in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
166 Variation of the amount of output tax deferred consequent upon verification of return in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
167 Payment of output tax payable or due after assessment, which is in excess of the balance available amount eligible for deferment in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
168 Period to which deferment of output tax payable or due on assessment relates in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
169 Deferment of payment of tax during the pendency of the application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
170 Payment of output tax not to be deferred in the event of rejection of application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
171 Termination of the benefit of deferment of payment of tax for contravention of provisions of the Act and the rules made thereunder in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
172 Manner of, and time by which, payment of deferred output tax is to be made by newly set up industrial unit or in the expanded portion of an existing industrial unit
173 Payment of deferred output tax even before the expiry of the period of deferment in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
174 Creation of loan liability of a dealer having a newly set up industrial unit or in the expanded portion of an existing industrial unit, for the amount of output tax deferred and agreement therefor
175 Optional payment of deferred tax before expiry of the available eligible period
176 Discharge of loan liability on payment under section 120

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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