Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

INTERNATIONAL TAX - BUDGET 2017

Budget - By: - CS Swati Dodhi - Dated:- 2-2-2017 - INTERNATIONAL TAX Indirect transfer provisions - Clarification In the Finance Act, 2012 as clarified that an asset or capital asset, being any share or interest in a company or entity registered or incorporated outside India shall be deemed to be situated in India, if the share or interest derives, directly or indirectly, its value substantially from the assets located in India. In response to various queries raised by stakeholders seeking clari .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

folio Investor under the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2014made under the Securities and Exchange Board of India Act, 1992, as these entities are regulated and broad based. The proposed amendment is clarificatory in nature. This amendment will take effect retrospectively from April 1, 2012 and will, accordingly, apply in relation to assessment year 2012-13 and subsequent years. Special taxation regime for off shore funds under section 9A Sectio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

corpus of fund shall not be less than INR 1 billion at the end of such previous year. It is proposed to provide that in the previous year in which the fund is being wound up, the condition that the monthly average of the corpus of the fund shall not be less than INR 1 billion, shall not apply. This amendment will take effect retrospectively from April 1, 2016 and shall apply to the assessment year 2016-17 and subsequent years. Exemption of income of Foreign Company from sale of leftover stock of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version