Formation, Management, and Taxation of Partnership Firms and Partners (E-Book)

Formation, Management, and Taxation of Partnership Firms and Partners (E-Book)

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Author : Ram Dutt Sharma
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This edition of Formation, Management & Taxation of Partnership Firms & Partners, 2nd Edition 2023, provides a comprehensive and practical exposition of the legal and tax framework governing partnership firms and partners in India, strictly in accordance with the Partnership Act, 1932 and the Income-tax Act, 1961. Designed as an authoritative reference, the book systematically explains the formation, functioning, rights and obligations, and dissolution of partnership firms, along with the detailed taxation aspects applicable to firms and partners under the prevailing income-tax law.

The content is structured to offer clear understanding of both legal and fiscal dimensions, making it suitable for academic study as well as professional use. It covers the statutory provisions as enacted, supported by relevant explanations to aid clarity and application in real-world scenarios. The book encompasses the full scope of partnership law and taxation, including:
• Meaning, nature, and kinds of partnership firms
• Formation of partnership, partnership deeds, and registration
• Rights, duties, and liabilities of partners
• Admission, retirement, expulsion, and insolvency of partners
• Dissolution of firms and settlement of accounts
• Assessment of partnership firms under the Income-tax Act, 1961
• Computation of taxable income of firms
• Tax treatment of partners’ remuneration, interest, and share of profit
• Allocation and taxation of income in the hands of partners
• Compliance requirements, filing of returns, and procedural aspects

This edition is particularly useful for:
• Law and commerce students studying partnership law and taxation
• Chartered accountancy, cost accountancy, and company secretary aspirants
• Practising chartered accountants and tax consultants
• Legal professionals dealing with partnership and taxation matters
• Business owners and professionals seeking clarity on partnership taxation

Whether used for examination preparation, professional reference, or practical application, this updated 2nd Edition (2023) serves as a reliable guide to the formation, management, and taxation of partnership firms and partners under Indian law.

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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