Handbook on Taxation of Partnership Firms & Limited Liability Partnerships: Frequently Asked Questions
Author(s)
Publisher
ISBN
9789392211225
Edition
2022 Edition
Pages | Format
370 | Paperback
Approx. Product Size
0.575
The Present Publication is the 2022 Edition, edited by Dr K. Shivaram & authored by Adv. Shashi Ashok Bekal, with the following noteworthy features:
- [360 Frequently Asked Questions] on taxation of Partnership Firms & Limited Liability Partnerships
- [Exhaustive Coverage] The book is divided into 24 Chapters viz:
- Admission of a Partner
- Dissolution of a Partnership Firm
- Reconstitution of a Partnership Firm, etc.
- [Case Study] To provide clarity on Section 9B and Section 45(4), the following case studies are included in this book:
- Application of Section 45(4) of the Income-tax Act
- Application of Section 9B & Section 45(4) of the Income-tax Act
- Computation of Capital Gain tax under Section 45(4) of the Income-tax Act; Attribution of Profits under Section 45(4)
- [Implication of Other Laws] vis-à-vis Partnership Firms & Limited Liability Partnerships:
- Stamp duty
- Goods & Services Tax (GST)
- Foreign Exchange Management Act (FEMA)
- Labour Laws
Chapter No | Chapter name |
---|---|
Chapter 1 | General |
Chapter 2 | Operational Issues |
Chapter 3 | Issues on Residency |
Chapter 4 | Compliances |
Chapter 5 | Registration and Inception of a Partnership Firm/Limited Liability Partnership |
Chapter 6 | Section 9B of the Income-tax Act, 1961 |
Chapter 7 | Section 45(4) of the Income-tax Act, 1961 |
Chapter 8 | The interplay between section 9B & section 45(4) of the Income-tax Act, 1961 |
Chapter 9 | Admission of a Partner |
Chapter 10 | Retirement of a Partner |
Chapter 11 | Expulsion, Death and Insolvency of a Partner |
Chapter 12 | Reconstitution of a Partnership Firm |
Chapter 13 | Dissolution of a Partnership Firm |
Chapter 14 | Conversion of a Partnership Firm |
Chapter 15 | Set-off and Carry Forward of Losses |
Chapter 16 | Gift Implications |
Chapter 17 | Liability and Prosecution Stamp Duty |
Chapter 18 | Implications Goods & Services Tax (GST) |
Chapter 19 | Implications Labour Law Implications |
Chapter 20 | Association of Persons and Body of Individuals |
Chapter21 | Miscellaneous Specimens |
Chapter 22 | Case Studies |
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