BPR165 (ITA) – Letting of accommodation where the provision of meals is outsourced (“Hotel keeper” definition, section 13bis) Posted on January 23, 2019 by admin_kmos
BPR166 (ITA) – Change of place of incorporation (domicile) of a controlled foreign company (Paragraph 1, “Disposal” definition, paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR167 (ITA) – Debentures tracking the value of a reference asset (“Gross income”, “trading stock” definitions, section 11(a), section 23(g), section 22(1)(a)) Posted on January 23, 2019 by admin_kmos
BPR168 (ITA) – Corporate rule: Disposal of assets within 18 months of acquisition (Section 42(7), section 45(2), section 45(3)) Posted on January 23, 2019 by admin_kmos
BPR169 (ITA) – Commercial building allowance (Section 13quin) Posted on January 23, 2019 by admin_kmos
BPR170 (ITA) – Definition of unrestricted equity instrument (Section 8C(7)) Posted on January 23, 2019 by admin_kmos
BPR171 (ITA) (STT) – Amalgamation Transaction (Section 44, paragraph 11 of Eighth Schedule, section 8(1)(a)(ii) of STT Act) Posted on January 23, 2019 by admin_kmos
BPR172 (ITA) – Plant used in the production of renewable energy (Section 12B) Posted on January 23, 2019 by admin_kmos
BPR173 (ITA) – Repayment of shareholder loan from proceeds of a new issue of ordinary shares (Section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR174 (ITA) – Receipts of an incentive trust and vesting of shares in qualifying employee (“Gross income” definition, paragraph 11(1)(d), paragraph 20(1)(h)(i) 80(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos