banner_ad

Whether a foreign firm comes under section 2(23) of it act

Tax queries 405 views 3 replies
User Avatar

Student
48 Points Posted on 10 March 2014

If there is a Partnership firm which is registered in Uk, then will it come under Section 2(23) of IT Act, 1961 ??

0 Reply Share Follow
On 10 March 2014 at 00:18 Report
Replies (3)
User Avatar

Head Of Department (Accounts & Finance)
1479 Points Posted on 10 March 2014
Dear aradhya may b it is not covered as I know if a partnership is registered under indian partnership act 1932 then it will come in sec 2(23). And llp is also included in this.
1 Reply
On 10 March 2014 at 00:58
User Avatar

Student
48 Points Posted on 10 March 2014

Sir, Can you please give any case on this. And If it is not a firm, then is it an association of persons or any other entity under the 1961 Act?

Reply
On 10 March 2014 at 01:20
User Avatar

Head Of Department (Accounts & Finance)
1479 Points Posted on 10 March 2014
Dear it is not registered in India so they fall under the catagory of NR. You can assess thier status from thier PAN no. They have PAN no in India. If not then when you will go for registration of PAN, then you will come to know about it.
Reply
On 10 March 2014 at 01:55


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Leave a Reply

Post Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Topic

More recent discussions | Post

Related Topics
Loading

Latest Job Openings

View all
Company
ARTICLESHIP 15 May 2026
Audit Assistant / Article Trainee / Intern

SSGS and Associates

Chennai

CA Inter

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
18 May 2026
MIS Executive

Primarc Pecan Retail Limited

Mumbai

B.Com

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
19 May 2026
Accountant

ca kunjan

Mumbai

CA Inter

View Details