Formation, Management & Taxation of Partnership Firms & Partners


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Author : Ram Dutt Sharma

EDN.: 2nd, 2023

ISBN: 9789356033634

Pages: 402


Chapter 1—Introduction
Chapter 2—Advantage and Disadvantages of a Partnership Firm
Chapter 3—Partnership Law as Prevalent in India
Chapter 4—Residential Status of a Partnership Firm
Chapter 5—Partnership Deed
Chapter 6—Registration of Partnership Firm in India
Chapter 7—Definition of Firm [Section 2(23)]
Chapter 8—Share of Profit Received by a Partner from the Firm [Section 10(2A)]
Chapter 9—Who can become a Partner in a Firm
Chapter 10—Type of partners in Partnership Firm
Chapter 11—Introduction of a Partner
Chapter 12—Minors Admitted to the Benefits of Partnership
Chapter 13—Retirement of a Partner [Section 32 of the Indian Partnership Act, 1932]
Chapter 14—Expulsion of a Partner [Section 33 of the Indian Partnership Act, 1932]
Chapter 15—Insolvency of a Partner [Section 34 of the Indian Partnership Act, 1932]
Chapter 16—Death of a Partner [Section 42(c) of the Indian Partnership Act, 1932]
Chapter 17—Position of a Partnership Firm with two Partners on Death of one Partner
Chapter 18—Allowability of Remuneration and Interest paid to Partners [Section 40(b)]
Chapter 19—Tax Audit for Partnership Firm [Section 44AB]
Chapter 20—Capital Gain on Transfer of Capital Asset by a Partners, Member to a Firm or AOPs or BOIs, as Capital Contribution [Section 45(3)]
Chapter 21—Capital Gain on Transfer of Capital Assets by a Firm/AOP/BOI to Partner/ Member on its Reconstitution [Section 45(4)]
Chapter 22—Applicability of Provisions of Section 64
Chapter 23—Losses of the Firms [Section 75]
Chapter 24—Carry Forward and Set off of Losses in Case of Change in Constitution Of Firm or on Succession [Section 78]
Chapter 25—Assessment of Registered Firms [Section 182]
Chapter 26—Assessment of Unregistered Firms [Section 183]
Chapter 27— Assessment as a Firm [Section 184]
Chapter 28—Assessment when Section 184 not Complied with [Section 185]
Chapter 29—Cancellation of Registration [Section 186]
Chapter 30—Change in Constitution of a Firm [Section 187]
Chapter 31—Sucession of One Firm by Another Firm [Section 188]
Chapter 32—Joint and Several Liability of Partners for Tax Payable by Firm [Section 188A]
Chapter 33—Dissolution of Firm or Discontinuance of Business [Section 189]
Chapter 34—Provisions Applicable to Past Assessments of Firms [Section 189A]
Chapter 35—Due Date for Filing of Income Tax Return of Firm
Chapter 36— Income Tax Rates for Partnership Firm
Chapter 37—Assessment of Firm
Chapter 38—Assessment of Partners
Chapter 39—Penalities Leviable
Chapter 40—Offences by Firm and Partners
Chapter 41—House Property Income of Partnership Firm and Partners
Chapter 42—Reopening of Case of Partnership Firm
Chapter 43—Revision of Orders Prejudicial to Interests of Revenue
Chapter 44—Conversion of Partnership Firm into Private Limited Company
Chapter 45—Conversion of Partnership Firm into Limited Liability Partnership
Chapter 46—The Indian Partnership Act, 1932
Chapter 47—Important Forms

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