arthurllp.com


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Income_Tax_Act

Section / Rule Number Content


281 Certain transfers to be void
281A Effect of failure to furnish information in respect of properties held benami
281B Provisional attachment to protect revenue in certain cases
282 Service of notice generally
282A Authentication of notices and other documents
282B Allotment of Document Identification Number
283 Service of notice when family is disrupted or firm, etc., is dissolved
284 Service of notice in the case of discontinued business
285 Submission of statement by a non-resident having liaison office
285A Furnishing of information or douments by an Indian concern in certain cases
285B Submission of statements by producers of cinematograph films
285BA Obligation to furnish annual information return
285BB Annual information statement.
286 Furnishing of report in respect of international group.
287 Publication of information respecting assessees in certain cases
287A Appearance by registered valuer in certain matters
288 Appearance by authorised representative
288A Rounding off of income
288B Rounding off amount payable and refund due
289 Receipt to be given
290 Indemnity
291 Power to tender immunity from prosecution
292 Cognizance of offences
292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
292B Return of income, etc., not to be invalid on certain grounds
292BB Notice deemed to be valid in certain circumstances
292C Presumption as to assets, books of account, etc.
292CC Authorisation and assessment in case of search or requisition
293 Bar of suits in civil courts
293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils
293B Power of Central Government or Board to condone delays in obtaining approval
293C Power to withdraw approval
293D Faceless approval or registration
294 Act to have effect pending legislative provision for charge of tax
294A Power to make exemption, etc., in relation to certain Union territories
295 Power to make rules
296 Rules and certain notifications to be placed before Parliament
297 Repeals and savings
298 Power to remove difficulties

285BAA. (1) Any person, being a reporting entity

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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