arthurllp.com


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Income_Tax_Act

Section / Rule Number Content


270 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
270A Penalty for underreporting and misreporting of income
270AA Immunity from imposition of penalty, etc
271 Failure to furnish returns, comply with notices, concealment of income, etc.
271A Failure to keep, maintain or retain books of account, documents, etc.
271AA Penalty for failure to keep and maintain information and document in respect of international transaction
271AAA Penalty where search has been initiated
271AAB Penalty where search has been initiated
271AAC Penalty in respect of certain income
271AAD Penalty for false entry, etc. in books of account.
271B Failure to get accounts audited
271BA Penalty for failure to furnish report under section 92E
271BB Failure to subscribe to the eligible issue of capital
271C Penalty for failure to deduct tax at source
271CA Penalty for failure to collect tax at source
271D Penalty for failure to comply with the provisions of section 269SS
271 DA Penalty for failiure to comply with provisions of section 269ST
271DB
271E Penalty for failure to comply with the provisions of section 269T
271F Penalty for failure to furnish return of income
271FA Penalty for failure to furnish statement of financial transaction or reportable account
271FAA Penalty for furnishing inaccurate statement of financial transaction or reportable account
271FAB Penalty for failure to furnish statement or information or document by an eligible investment fund
271FB Penalty for failure to furnish return of fringe benefits
271G Penalty for failure to furnish information or document under section 92D
271GA Penalty for failure to furnish information or document under section 285A
271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286
271H. Penalty for failure to furnish statements, etc.
271-I Penalty for failure to furnish information or furnishing inaccurate information under section 195
271J Penalty for furnishing incorrect information in reports or certificates.
271 K Penalty for failure to furnish statements, etc.
272 Failure to give notice of discontinuance
272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
272AA Penalty for failure to comply with the provisions of section 133B
272B Penalty for failure to comply with the provisions of section 139A
272BB Penalty for failure to comply with the provisions of section 203A
272BBB Penalty for failure to comply with the provisions of section 206CA
273 False estimate of, or failure to pay, advance tax
273A Power to reduce or waive penalty, etc., in certain cases
273AA Power of 8[Principal Commissioner or] Commissioner to grant immunity from penalty.
273B Penalty not to be imposed in certain cases
274 Procedure
275 Bar of limitation for imposing penalties
271AAE Benefits to related persons
271 GC Penalty for failure to submit statement under section 285.

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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