✔️ Taxability on retirement or reconstitution of firm or LLP
✔️ Comparison between old Section 45(4), new Section 45(4) and Section 9B
✔️ Case studies on the applicability of new provisions
✔️ Implication under Section 45(3)/56(2)(x) on capital contribution by partner to firm/LLP
✔️ Rationale and implications of converting a company into an LLP
✔️ Rationale and implications of converting a partnership firm into a company
✔️ Applicability of Sections 50C or 43CA on the conversion of the company into LLP
✔️ Q&A Session