Non Banking Financial Companies

by Dr. Rajiv Babel & Priyank Babel

PART-I Introduction, Meaning and Evolution of NBFCs
PART-II Incorporation of NBFC under the Companies Act, 2013
PART-III Board of Directors - Provisions under the Companies Act, 2013
PART-IV Removal of Directors, Supersession of the Board, Corporate Governance Issues - Provisions under the RBI Act, 1934
PART-V Regulatory Authorities for Various NBFCs and the Relevant Provisions of Law
PART-VI Registration, Procedure, Compliance and Audits of NBFC - Provisions under the RBI Act, 1934
PART-VII Master Directions Issued by Department of Regulation,Reserve Bank of India for NBFC
PART-VIII Master Directions Issued by Department of Regulation, Reserve Bank of India for Asset Reconstruction Companies
PART-IX Master Directions Issued by Department of Supervision,Reserve Bank of India for NBFC
PART-X Other Regulatory Aspects

39. Formation of Association of Persons (AOP)	529
40. Determination of Residential Status of Association of Persons (AOP)	549
41. Filing of Return of Income by Association of Persons (AOP)	559
42. Computation of Taxable Income of Association of Persons (AOP)	561
43. Method of Computation of Member’s Share in Income of Association of Persons (AOP) [Section 67A]	580
44. Taxation of Members of Association of Persons in the Income of Association of Persons (AOP) [Section 86]	592
45. Rebate, if any in the Hands of the Members of Association of Persons (AOP) [Section 110]	606
46. Amendment of Order of Assessment in Case of Completed Assessment [Section 155(2)]	609
47. Charge of tax where shares of members in Association of Persons (AOP) Unknown, etc. [Section 167B]	610
48. Assessment of Association of Persons or Body of Individuals or Artificial Juridical Person formed for a Particular event or Purpose [Section 174A]	631
49. Assessment in case of Dissolution of Association of Persons (AOP) [Section 177]	634
50. Rates of Tax for Association of Persons (AOPs)	642

51. Introduction - Body of Individuals (BOI)	655
52. Residential Status of Body of Individuals (BOI)	660
53. Filing of Return of Income by Body of Individuals (BOI)	677
54. Computation of Income of Body of Individuals (BOI)	681
55. Computation of Taxable Income of Members of a Body of Individuals [Section 67A]	687
56. Taxation of Members of Body of Individuals in the Income of Body of Individuals (BOI) [Section 86]	692
57. Taxation of Members of Body of Individuals in the Income of Body of Individuals (BOI) [Section 110]	695
58. Amendment of Order of Assessment in Case of Completed Assessment [Section 155(2)]	698
59. Charge of Tax Where Shares of Members in Body of Individuals (BOI) Unknown etc. [Section 167B]	699
60. Assessment of Body of Individuals formed for a Particular Event or Purpose [Section 174A]	719
61. Tax Rate for Body of Individuals (BOls)	722
62. Taxation of Joint Venture	728
63. Specimen of Various Useful Format	742