A Primer on Section 9B and 45(4) as amended by Finance Act, 2021


Quick Summary
This document provides a clear explanation of the amendments to Sections 9B and 45(4) introduced by the Finance Act, 2021. It details how revaluation gains on capital assets and gains from settling partner claims during firm reconstitution are now taxed. The primer includes a practical example to illustrate these changes, making it a valuable resource for tax professionals and business owners navigating these updated regulations.

File details
PDF 428 KB 0 downloads Income Tax
File description
A Primer on Section 9B and 45(4) as amended by Finance Act, 2021 #pdf
Submitted by · Posted 08 April 2022 · Other files by Gowtham · Report
Comments


CCI Pro


Popular Files


Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
17 August 2026
Chartered Accountant with US GAAP Experience

Austin Med Solutions Pvt Ltd

Bengaluru

CA

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details