Slump Sale Section 50B of Income Tax Act 1961

Oct 02, 2024

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According to Section 2(42C) of the Income Tax Act, 1961, a u2018slump saleu2019 refers to the transfer of one or more undertakings as a result of the sale for a lump sum consideration, without individual values being assigned to the assets and liabilities

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Slump Sale Section 50B of Income Tax Act 1961

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Slump Sale Section 50B of Income Tax Act 1961

Slump Sale Section 50B of Income Tax Act 1961

Presentation Transcript

10 (23AAA) of Income Tax Act, 1961

IMPORTANT DEFINITIONS IN THE INCOME-TAX ACT, 1961

Technicalities of Section 68 to 69D w.r.t 155BBE and Panel Provisions [Under Income Tax Act, 1961]

Deemed income under Income Tax Act, 1961

Withholding Tax on Foreign Remittances under Section 195 of Income Tax Act

SECTION 14A OF THE INCOME TAX ACT, 1961

Survey and Search &amp; Seizure under Income Tax Act, 1961

Tax Audit under section 44AB of Income Tax Act, 1961

Presumptive Income u/s 44AD of Income Tax Act, 1961 [w.e.f. AY 2011- 12]

INCOME TAX ACT 1961

Section 44AB of Income Tax Act, 1961

Practical Aspects of Section 147 &amp; 68 of Income Tax Act, 1961

Certain transfers to be void u/s 281 of Income Tax Act, 1961

Section 44AB of Income Tax Act

Tax Audit under section 44AB of Income Tax Act, 1961

INCOME TAX ACT 1961

10 (23AAA) of Income Tax Act, 1961

Rates of depreciation as per income tax act 1961

Taxability of Receipts under section 68 of Income Tax Act, 1961

Survey and Search & Seizure under Income Tax Act, 1961

Practical Aspects of Section 147 & 68 of Income Tax Act, 1961