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.
• [Case Study] To provide clarity on Section 9B and Section 45(4).
• [Implication of Other Laws] such as Stamp Duty, GST, etc., vis-à-vis Partnership Firms & Limited Liability Partnerships.