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India Tax Administration amends the transfer pricing safe harbor rules
A “safe harbour” is defined in the Indian Income Tax Law (ITL) as circumstances in which the tax authorities shall accept the transfer price...
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Section Particulars TDS Rate Individual/ HUF (Indian Resident)(in %) TDS Rate for (NRI) in India (in %) ...
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In this post, I will discuss Secretarial Standards related to Proxies under SS – 2. Right to Appoint: A Member entitled to attend and ...
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Slump sale is transfer of one or more business undertakings for a lump sum consideration, without assigning individual values to the each...
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Particulars in Part 1 and Part 2 of Step-2 of registration form are required to be exactly the same as reported in the TDS statement. Plea...
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A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
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This Tax Alert summarizes the recent Notification [1] and Circular [2] issued by Central Board of Indirect Taxes and Customs (CBIC) addr...
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· SC dismisses SLP to hold that capital reduction leads to transfer of shares and exigible to capital gains taxation
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The circular of the Board dt. 28.06.1965 No. 17 (XL-36), provides for inspection fees and fees for certified copies of assessment and...
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Regulatory Updates: Customs Regulations: The DGFT revised the Handbook of Procedures for the General Authorization for Export after Repair...
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Key Points Article 13: Capital Gains Taxation Article 13(4): Exempts capital gains from taxation in India for residen...
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