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Section 2 in The Income Tax Act, 1961 [Entire Act]

Indian Partnership Act, 1932 (9 of 1932), and shall include a limited liability partnership as defined in the Limited Liability Partnership ... Limited Liability Partnership Act, 2008 (6 of 2009); (iii) "partnership" shall have the meaning assigned to it in the Indian Partnership
Union of India - Section Cites 0 - Cited by 9440

Section 44AD in The Income Tax Act, 1961 [Entire Act]

partnership firm, who is a resident, but not a limited liability partnership firm as defined under clause (n) of sub-section (1) of section ... Limited Liability Partnership Act, 2008 ( 6 of 2009 ); and (ii) who has not claimed deduction under any of the sections
Union of India - Section Cites 0 - Cited by 1278

Section 47 in The Income Tax Act, 1961 [Entire Act]

form of a trust or a company or a limited liability partnership, which— (i) has been granted a certificate of registration as a Category ... hereafter in this clause referred to as the company) to a limited liability partnership or any transfer of a share or shares held
Union of India - Section Cites 0 - Cited by 771

Section 12 in Income Tax Rules, 1962 [Entire Act]

Hindu undivided family or a firm, other than a limited liability partnership firm, deriving ["income under the head Profits or gains of business or profession ... verification of the return in Form ITR-V. 4 Firm or limited liability partnership or any person (other than a person mentioned
Union of India - Section Cites 0 - Cited by 296

Section 72A in The Income Tax Act, 1961 [Entire Act]

private company or unlisted public company is succeeded by a limited liability partnership fulfilling the conditions laid down in the proviso to clause (xiiib ... loss or allowance for depreciation of the successor limited liability partnership for the purpose of the previous year in which business reorganisation was effected
Union of India - Section Cites 0 - Cited by 307
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