Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Conversion to limited liability partnership triggers specific income tax treatment under conversion provisions and schedules. Conversion of corporate entities into limited liability partnerships engages income tax provisions that define terms and set distinct mechanisms and tax consequences for conversion from a private company and from an unlisted public company; the Third Schedule governs private company conversions and the Fourth Schedule governs unlisted public company conversions, with conditions determining carryover of assets, liabilities and tax attributes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Conversion to limited liability partnership triggers specific income tax treatment under conversion provisions and schedules.
Conversion of corporate entities into limited liability partnerships engages income tax provisions that define terms and set distinct mechanisms and tax consequences for conversion from a private company and from an unlisted public company; the Third Schedule governs private company conversions and the Fourth Schedule governs unlisted public company conversions, with conditions determining carryover of assets, liabilities and tax attributes.
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