arthurllp.com


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Wealth_Tax_Act

Section / Rule Number Content


34B Transfers to defraud revenue to be void
34C Provisional attachment to protect revenue in certain cases
35 Rectification of mistakes
35A Wilful attempt to evade tax, etc.
35B Failure to furnish returns of net wealth
35C Failure to produce accounts, records, etc
35D False statement in verification, etc., made under certain provisions of the Act
35E False statement in verification mentioned in section 34AB
35EE Failure to furnish particulars under section 34ACC
35EEE Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A
35F Abetment of false return, etc.
35G Punishment for second and subsequent offences
35GA Power of Commissioner to grant immunity from prosecution
35H Offences by Hindu undivided families
35HA Offences by companies
35-I Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences
35J Certain offences to be non-cognizable
35K Bar on prosecution and on inadmissibility of evidence in certain circumstances
35L Jurisdiction of courts
35M Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
35N Presumption as to books of account, etc., in certain cases
35-O Presumption as to culpable mental state
36 Proof of entries in records or documents
36A Power to tender immunity from prosecution
37 Power to take evidence on oath, etc.
37A Power of search and seizure
37B Power to requisition books of account, etc.
37C Application of retained assets
38 Information, returns and statements
38A Powers of Valuation Officer, etc
39 Effect of transfer of authorities on pending proceedings
40 Computation of periods of limitation
41 Service of notice
42 Notice deemed to be valid in certain circumstances
42A Publication of information respecting assessees
42B Disclosure of information respecting assessees
42C Return of wealth, etc., not to be invalid on certain grounds
42D Presumption as to assets, books of account, etc.
43 Bar of jurisdiction
44 Appearance before wealth-tax authorities by authorised representatives
44B Countries with which no agreement exists
44C Rounding off of net wealth
44D Rounding off of tax, etc.
46 Power to make rules
46A Power to make exemption, etc., in relation to certain Union territories
47 Power to remove difficulties
44A Agreement for avoidance or relief of double taxation with respect to wealth-tax.
45 Act not to apply in certain cases

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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