BCR81 (ITA) – Hybrid equity interest or third-party backed share (Sections 8E, 8EA) Posted on September 23, 2022 by admin_kmos
BCR80 (ITA) (EDA) – Tax implications for resident beneficiaries of a foreign pension trust (Sections 7(1), 9HA, 11F, 25B, 54, 55, 58, paragraphs 20(1), 35(1), 54, 80, 81 Eighth Sch, section 3 of EDA) Posted on September 23, 2022 by admin_kmos
BCR79 (ITA) – Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA) Posted on July 27, 2022 by admin_kmos
BCR78 (ITA) – Employee share incentive scheme – shares in a foreign company (“Gross income”, trade”, “asset”, “proceeds”, “capital gain”, “disposal” definitions, section 6quat, 10B, 11(a), 23H) Posted on March 2, 2022 by admin_kmos
BCR77 (ITA) – Capital gains tax consequences of in specie distribution by company to its shareholders (Paragraphs 75, 76B of Eighth Schedule) Posted on July 25, 2021 by admin_kmos
BCR75 (ITA) – Settlement of post-retirement medical aid and retirement gratuity benefits (“Gross income”, “Severance benefits”, “remuneration” definition, section 11F) Posted on December 19, 2020 by admin_kmos
BCR74 (ITA) – Treaty relief – Authorised contractual scheme (“Company”, “foreign company”, “foreign partnership” definitions, section 50A, 50C, 50E, 64D, 64EA, 64G, 64H, 108) Posted on October 15, 2020 by admin_kmos
BCR73 (ITA) – Dividends: When the “qualifying purpose” definition must be satisfied (Section 8EA(2), 8EA(3)) Posted on October 15, 2020 by admin_kmos
BCR70 (ITA) (STT) – Recipients of shares in an “unbundled” company (Section 46 of ITA, section 8(1)(a)(iv) of STT Act) Posted on August 20, 2020 by admin_kmos
BCR71 (ITA) (STT) – Transfer of portfolio investments by foreign pension funds to an authorised contractual scheme (Sections 64H(3), 108 ITA, section 1 of STT Act, UK, Ireland DTAs) Posted on August 20, 2020 by admin_kmos