This week’s podcast focuses   on the redesigned taxation upon exit from partnership firms by introduction of Section 9B and substitution of Section 45(4) in the Income-tax Act vide Finance Act 2021.  

Audio Source: An article published on the L&S website in May 2021: https://www.lakshmisri.com/insights/articles/redesigned-taxation-upon-exit-from-partnership-firm-new-jeopardy-for-taxpayers/#  

Authors: Harshit Khurana, Sr. Associate (L&S), and Devashish Jain, Associate (L&S)  

Voice: Gunmeher Juneja, Principal Associate (L&S)  

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