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Knowledge centre

Technical insights for clearer compliance decisions

Selected articles by CA Jyoti Mahajan on important income-tax provisions, explained in practical language for businesses, trustees and decision-makers.

Finance Act 2021: Sections 45(4) & 9B

An overview of the tax treatment of capital assets and stock-in-trade distributed when a firm or association is reconstituted.

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Income Tax Assessment of Private Trusts

A practical guide to determinate and discretionary private trusts under Sections 161 to 164 of the Income-tax Act.

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Assessment of Association of Persons & Body of Individuals

A clear overview of the assessment rules for AOPs and BOIs, including the treatment of determinate member shares.

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These articles are educational summaries. Please review the linked source publication and seek advice for your specific facts and current legal position.

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