Home > Law > Taxmann's Handbook on Taxation of Partnership Firms & LLPs: FAQs ? The one-of-a-kind book covering 360 FAQs, exhaustively dealing with Section 9B & 45(4) of the Income-tax Act along with Case Studies [Paperback] Dr K. Shivaram and Adv. Shashi Ashok
Taxmann's Handbook on Taxation of Partnership Firms & LLPs: FAQs ? The one-of-a-kind book covering 360 FAQs, exhaustively dealing with Section 9B & 45(4) of the Income-tax Act along with Case Studies [Paperback] Dr K. Shivaram and Adv. Shashi Ashok

Taxmann's Handbook on Taxation of Partnership Firms & LLPs: FAQs ? The one-of-a-kind book covering 360 FAQs, exhaustively dealing with Section 9B & 45(4) of the Income-tax Act along with Case Studies [Paperback] Dr K. Shivaram and Adv. Shashi Ashok

          
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About the Book

This unique/one-of-a-kind book covers 360 frequently asked questions (FAQs) on the contentious subject of Taxation of Partnership Firms & Limited Liability Partnerships. It is the only publication in the country that exhaustively deals with the new provisions of Section 9B and Section 45(4) of the Income-tax Act, 1961 & General Law.This book will serve as a helpful reference and guide for Lawyers, Chartered Accountants, Tax Practitioners, Taxpayers, and the Officers of the Tax Department.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:o Admission of a Partnero Dissolution of a Partnership Firmo 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: o Application of Section 45(4) of the Income-tax Acto Application of Section 9B & Section 45(4) of the Income-tax Acto 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: o Stamp dutyo Goods & Services Tax (GST) o Foreign Exchange Management Act (FEMA) o Labour LawsReviewed by the following Eminent PersonalitiesHon?ble Justice Rajesh Bindal | Chief Justice - Allahabad High Court? It is an effort to make complex issues of taxation easier. This publication is in FAQ Format and aims at addressing not only the ambiguities arising from the amendments vide the Finance Act, 2021 vis-à-vis Partnership Firms, LLPs, etc. but will prove to be a tool for tax consultants, tax administrators, taxpayers and all others concerned with the subject??Hon?ble Justice R.K. Agarwal | Former Judge - Supreme Court of India & President | NCDRC?? The book contains detailed information in FAQ format with respect to various provisions of the Partnership firm. I appreciate the pain taken by the Authors to do a lot of hard work and research before writing such a useful Handbook??The contents of the book are as follows:GeneralOperational IssuesIssues on ResidencyCompliancesRegistration and Inception of a Partnership Firm/Limited Liability PartnershipSection 9B of the Income-tax Act, 1961Section 45(4) of the Income-tax Act, 1961The interplay between section 9B & section 45(4) of the Income-tax Act, 1961Admission of a PartnerRetirement of a PartnerExpulsion, Death and Insolvency of a PartnerReconstitution of a Partnership FirmDissolution of a Partnership FirmConversion of a Partnership FirmSet-off and Carry Forward of LossesGift ImplicationsLiability and ProsecutionStamp Duty ImplicationsGoods & Services Tax (GST) ImplicationsLabour Law ImplicationsAssociation of Persons and Body of IndividualsMiscellaneousSpecimensCase Study About the Author Adv. Shashi Ashok Bekal is a Tax Counsel in the chambers of Dr K. Shivaram, Senior Advocate, Mumbai. He is also a visiting professor for teaching Income-tax at Pravin Gandhi College of Law, Mumbai. He is also serving as an Independent Director in Golkunda Diamonds & Jewellery Limited.He is a qualified Chartered Accountant from the Institute of Chartered Accountants of India and a Lawyer from the University of Mumbai. He was awarded a scholarship to pursue his Masters in Law in the field of taxation from Jindal Global Law School. He pursued his second Masters in Law from Maharashtra National Law University - Mumbai. He was honoured as a Fellow of the Foundation for International Tax.He is regularly practising before the Tax Authorities, Hon?ble Income-tax Appellate Tribunal and various High Courts. He advises Domestic and International Taxpayers on various issues emanating from Withholding o


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Product Details
  • ISBN-13: 9789392211225
  • Publisher: Taxmann
  • Binding: Paperback
  • Height: 25 mm
  • No of Pages: 370
  • ISBN-10: 9392211228
  • Publisher Date: 30 Dec 2021
  • Edition: 2022 Edition
  • Language: English
  • Width: 254 mm

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Taxmann's Handbook on Taxation of Partnership Firms & LLPs: FAQs ? The one-of-a-kind book covering 360 FAQs, exhaustively dealing with Section 9B & 45(4) of the Income-tax Act along with Case Studies [Paperback] Dr K. Shivaram and Adv. Shashi Ashok
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Taxmann's Handbook on Taxation of Partnership Firms & LLPs: FAQs ? The one-of-a-kind book covering 360 FAQs, exhaustively dealing with Section 9B & 45(4) of the Income-tax Act along with Case Studies [Paperback] Dr K. Shivaram and Adv. Shashi Ashok
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Taxmann's Handbook on Taxation of Partnership Firms & LLPs: FAQs ? The one-of-a-kind book covering 360 FAQs, exhaustively dealing with Section 9B & 45(4) of the Income-tax Act along with Case Studies [Paperback] Dr K. Shivaram and Adv. Shashi Ashok

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