Amendment of section 9A. - certain activities not to constitute ...

Section 9A Amended: Certain Activities Exempt from Business Connection in India; Defines Eligible Investment Funds by Location.

February 29, 2016

Act Rules Bill

Amendment of section 9A. - certain activities not to constitute business connection in India. - eligible investment fund also means a fund established or incorporated or registered in a country or a specified territory notified by the Central Government in this behalf.

View Source

← Previous Next →

Amendment of section 9A. - certain activities not to constitute ...

Section 9A Amended: Certain Activities Exempt from Business Connection in India; Defines Eligible Investment Funds by Location.

February 29, 2016

Act Rules Bill

You may also like:

Certain activities not to constitute business connection in India - Section 9A of the Income-tax Act, 1961 as amended

Income taxable in India - PE in India - Tax authorities below failed to appreciate the distinction between the existence of a business connection and the income accruing...

The case pertains to the prohibition of benami property transactions and the applicability of amended provisions introduced by the Amending Act of 2016 to the Benami...

Section 9 is being amended to exclude Extra Neutral Alcohol used in alcoholic liquor manufacture from central tax. Section 10(5) is amended to refer to new section 74A....

CGST exempt goods notified under section 11 (1) - Notification as amended

Income accrued in India - nature of fees for technical services - the provisions of Section 9(1)(i) are not attracted in this case as no income has accrued or arised...

Residence in India - Section 6 of the Income-tax Act, 1961 as amended

Accrual of income in India - PE in India or not? - Agency PE - whether assessee has a business connection in India under Section 9(1)? - The ITAT Delhi ruled in favor of...

Taxability of income in India - Income attributable to India - income of advertisement and subscription revenue - Permanent Establishment (PE) - business connection -...

Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -...

The recipients were non-residents without any permanent establishment or business connection in India. The services were rendered outside India for which commission was...

This case deals with the accrual of income in India from exploration activities and the determination of whether the assessee has a Permanent Establishment (PE) in India...

Amendment of section 66D - service tax - transportation of goods by an aircraft or a vessel from a place outside India up to the customs station of clearance - these...

CBDT amended Income Tax Rules 1962 requiring non-resident entities with liaison offices in India to file annual statement Form 49C within 8 months from end of financial...

Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...

Quick Updates: