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Category: Binding Class Rulings (BCR)

BCR91 (ITA) (STT) – Award of listed shares under share incentive schemes (Sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, 56, 58, paragraph 2, 11A of Fourth Schedule, paragraph 35 of Eighth Schedule)

Posted on November 25, 2024 by admin_kmos
Posted in BCR91 (ITA) (STT) - Award of listed shares under share incentive schemes (Sections 8C, 10(1)(k)(i), 11(a), 23(g), 23H, 56, 58, paragraph 2, 11A of Fourth Schedule, paragraph 35 of Eighth Schedule)

BCR90 (ITA) (STT) – Award of listed shares under a share incentive scheme (Sections 8C, 10(1)(k), 11(a), 23(g), 23H, 56, 58, para 2, 11A of Fourth Sch, para 35 of Eighth Sch, section 1 of STT Act))

Posted on August 28, 2024 by admin_kmos
Posted in BCR90 (ITA) (STT) - Award of listed shares under a share incentive scheme (Sections 8C, 10(1)(k), 11(a), 23(g), 23H, 56, 58, para 2, 11A of Fourth Sch, para 35 of Eighth Sch, section 1 of STT Act))

BCR89 (ITA) – Qualifying purpose and third-party backed shares (Section 8EA)

Posted on August 28, 2024 by admin_kmos
Posted in BCR89 (ITA) - Qualifying purpose and third-party backed shares (Section 8EA)

BCR88 (ITA) – En commandite partners investing in solar assets (Sections 12B(1)(h), 24H, 20(1)(b), 20(2A)(a) of the VAT Act)

Posted on April 9, 2024 by admin_kmos
Posted in Binding Class Rulings (BCR)

BCR86 (ITA) – Waiver of debt by an employer – unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)

Posted on November 22, 2023 by admin_kmos
Posted in BCR86 (ITA) - Waiver of debt by an employer - unwinding of a share purchase scheme (Section 10(1)(nE), 19, paragraph 2 of Fourth Schedule, 2(h) of Seventh Schedule, 12A, 20(3)(b) of Eighth Schedule)

BCR87 (ITA) – Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)

Posted on November 22, 2023November 22, 2023 by admin_kmos
Posted in BCR87 (ITA) - Consequences for shareholders upon termination of a venture capital company (Sections 8(4)(a), 9C(5), 12J, 44 of Income Tax Act)

BCR84 (ITA) – Transfer of funds held in trust to a “beneficiary fund” (Sections 55(1), 58(1), paragraphs 35, 38 of Eighth Schedule)

Posted on December 28, 2022 by admin_kmos
Posted in BCR84 (ITA) - Transfer of funds held in trust to a “beneficiary fund” (Sections 55(1), 58(1), paragraphs 35, 38 of Eighth Schedule)

BCR85 (ITA) – En commandite partnerships investing in photovoltaic solar energy plants (Sections 12B(1)(h), 12B(2), 24H)

Posted on December 28, 2022 by admin_kmos
Posted in BCR85 (ITA) - En commandite partnerships investing in photovoltaic solar energy plants (Sections 12B(1)(h), 12B(2), 24H)

BCR82 (ITA) – Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L)

Posted on November 23, 2022 by admin_kmos
Posted in BCR82 (ITA) - Deductibility of mining rehabilitation insurance premiums (Sections 8(4)(a), 11(a), 23(c), 23(g), 23H, 23L)

BCR83 (ITA) – Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule)

Posted on November 23, 2022 by admin_kmos
Posted in BCR83 (ITA) - Simultaneous unbundling of shares held in more than one listed company (Section 46, paragraphs 75, 31(1)(a) of Eighth Schedule)

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