arthurllp.com


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Income_Tax_Act

Section / Rule Number Content


159 Legal representatives
160 Representative assessee
161 Liability of representative assessee
162 Right of representative assessee to recover tax paid
163 Who may be regarded as agent
164 Charge of tax where share of beneficiaries unknown
164A Charge of tax in case of oral trust
165 Case where part of trust income is chargeable
166 Direct assessment or recovery not barred
167 Remedies against property in cases of representative assessees
167A Charge of tax in the case of a firm
167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
167C Liability of partners of limited liability partnership in liquidation
168 Executors
169 Right of executor to recover tax paid
170 Succession to business otherwise than on death
170A Effect of order of tribunal or court in respect of business reorganisation.
171 Assessment after partition of a Hindu undivided family
172 Shipping business of non-residents
173 Recovery of tax in respect of non-resident from his assets
174 Assessment of persons leaving India
174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
175 Assessment of persons likely to transfer property to avoid tax
176 Discontinued business
177 Association dissolved or business discontinued
178 Company in liquidation
179 Liability of directors of private company in liquidation
180 Royalties or copyright fees for literary or artistic work
180A Consideration for know-how
181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]

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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