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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