Home Highlights April 2020 Year 2020 This

You may also like:

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

2. Income-tax (5th Amendment) Rules, 2016) - Rules in respect of fund manager regime under section 9A of the Income-tax Act, 1961 - Notification

3. Clarification regarding definition of "Fund Manager" under Section 9A(4)(b) of the Income-tax Act, 1961

4. Income deemed to accrue or arise in India - Section 9 of the Income-tax Act, 1961 as amended

5. Meaning of "business trust” u/s 2(13A) amended - Section 2(1) to 2(15) of the Income-tax Act, 1961

6. Restrictions on business activities of the asset management company - Regulation 24 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 as amended.

7. THE TAXATION LAWS (AMENDMENT) BILL, 2016 - Further to amend Income Tax Act, 1961 and Custom Tariff

8. Income Tax Act, 1961 as amended by Finance Act, 2016

9. Physical verification of business premises in certain cases - Rule 25 of the Central Goods and Services Tax Rules, 2017 as amended

10. Control of income-tax authorities - U/s 118 of the Income-tax Act, 1961 - the Transfer Pricing Officer - hierarchy - Seeks to amend Notification No. 60/2017 dated 3rd...